Massachusetts - 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 March 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Barnstable County

1,837

2,157

2,273

2,534

2,575

Berkshire County

1,469

1,725

1,818

2,027

2,060

Bristol County

1,824

2,142

2,257

2,517

2,557

Dukes County

2,265

2,660

2,803

3,125

3,176

Essex County

2,136

2,508

2,643

2,947

2,995

Franklin County

1,562

1,834

1,933

2,155

2,190

Hampden County

1,545

1,814

1,912

2,132

2,166

Hampshire County

1,716

2,016

2,124

2,368

2,406

Middlesex County

2,343

2,752

2,900

3,234

3,286

Nantucket County

2,601

3,055

3,219

3,589

3,647

Norfolk County

2,312

2,716

2,862

3,191

3,243

Plymouth County

2,081

2,444

2,575

2,871

2,917

Suffolk County

2,189

2,571

2,709

3,021

3,069

Worcester County

1,824

2,143

2,258

2,518

2,558


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