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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 28, 2016 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Barnstable County 1,758 2,065 2,176 2,426 2,465
Berkshire County 1,392 1,635 1,723 1,921 1,952
Bristol County 1,768 2,076 2,188 2,440 2,479
Dukes County 2,132 2,503 2,638 2,941 2,989
Essex County 2,035 2,391 2,519 2,809 2,854
Franklin County 1,488 1,747 1,841 2,053 2,086
Hampden County 1,503 1,765 1,860 2,074 2,107
Hampshire County 1,623 1,907 2,009 2,240 2,276
Middlesex County 2,198 2,581 2,720 3,033 3,082
Nantucket County 2,742 3,220 3,393 3,783 3,844
Norfolk County 2,182 2,562 2,700 3,011 3,059
Plymouth County 1,999 2,348 2,474 2,759 2,803
Suffolk County 2,056 2,415 2,545 2,838 2,883
Worcester County 1,791 2,103 2,216 2,471 2,511

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Page Last Reviewed or Updated: 02-Sep-2016