Maryland - Local Standards: Housing and Utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and Internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance

County 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Allegany County 1,264 1,484 1,564 1,744 1,772
Anne Arundel County 2,239 2,630 2,771 3,090 3,140
Baltimore County 1,901 2,233 2,353 2,624 2,666
Calvert County 2,238 2,629 2,770 3,089 3,138
Caroline County 1,716 2,016 2,124 2,368 2,406
Carroll County 2,155 2,531 2,667 2,974 3,022
Cecil County 1,859 2,184 2,301 2,566 2,607
Charles County 2,260 2,654 2,797 3,119 3,169
Dorchester County 1,591 1,869 1,969 2,195 2,231
Frederick County 2,150 2,525 2,661 2,967 3,015
Garrett County 1,441 1,693 1,784 1,989 2,021
Harford County 1,981 2,327 2,452 2,734 2,778
Howard County 2,623 3,080 3,246 3,619 3,678
Kent County 1,852 2,175 2,292 2,556 2,597
Montgomery County 2,594 3,046 3,210 3,579 3,637
Prince George's County 2,165 2,543 2,680 2,988 3,036
Queen Anne's County 2,228 2,617 2,758 3,075 3,125
St. Mary's County 2,072 2,433 2,564 2,859 2,905
Somerset County 1,476 1,734 1,827 2,037 2,070
Talbot County 1,976 2,321 2,446 2,727 2,771
Washington County 1,689 1,983 2,090 2,330 2,368
Wicomico County 1,552 1,823 1,921 2,142 2,176
Worcester County 1,775 2,085 2,197 2,450 2,489
Baltimore city 1,627 1,910 2,013 2,244 2,281