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Michigan - 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 26, 2018 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
Alcona County 1,018 1,196 1,260 1,405 1,428
Alger County 1,267 1,488 1,568 1,748 1,777
Allegan County 1,235 1,451 1,529 1,705 1,732
Alpena County 1,020 1,198 1,262 1,407 1,430
Antrim County 1,225 1,439 1,516 1,690 1,718
Arenac County 1,058 1,242 1,309 1,460 1,483
Baraga County 1,050 1,234 1,300 1,450 1,473
Barry County 1,266 1,487 1,567 1,747 1,775
Bay County 1,130 1,328 1,399 1,560 1,585
Benzie County 1,235 1,451 1,529 1,705 1,732
Berrien County 1,210 1,422 1,498 1,670 1,697
Branch County 1,087 1,276 1,345 1,500 1,524
Calhoun County 1,164 1,368 1,441 1,607 1,633
Cass County 1,185 1,391 1,466 1,635 1,661
Charlevoix County 1,278 1,501 1,582 1,764 1,792
Cheboygan County 1,087 1,276 1,345 1,500 1,524
Chippewa County 1,122 1,317 1,388 1,548 1,573
Clare County 1,018 1,196 1,260 1,405 1,428
Clinton County 1,393 1,636 1,724 1,922 1,953
Crawford County 1,050 1,234 1,300 1,450 1,473
Delta County 1,101 1,293 1,363 1,520 1,544
Dickinson County 1,098 1,290 1,359 1,515 1,540
Eaton County 1,325 1,556 1,640 1,829 1,858
Emmet County 1,286 1,511 1,592 1,775 1,804
Genesee County 1,223 1,436 1,513 1,687 1,714
Gladwin County 1,059 1,244 1,311 1,462 1,485
Gogebic County 962 1,129 1,190 1,327 1,348
Grand Traverse County 1,291 1,517 1,598 1,782 1,811
Gratiot County 1,105 1,297 1,367 1,524 1,549
Hillsdale County 1,128 1,325 1,396 1,557 1,582
Houghton County 1,065 1,251 1,318 1,470 1,493
Huron County 1,080 1,269 1,337 1,491 1,515
Ingham County 1,285 1,509 1,590 1,773 1,801
Ionia County 1,225 1,439 1,516 1,690 1,718
Iosco County 976 1,146 1,208 1,347 1,369
Iron County 1,018 1,196 1,260 1,405 1,428
Isabella County 1,219 1,432 1,509 1,683 1,710
Jackson County 1,199 1,408 1,484 1,655 1,681
Kalamazoo County 1,298 1,524 1,606 1,791 1,820
Kalkaska County 1,036 1,217 1,283 1,429 1,453
Kent County 1,280 1,503 1,584 1,766 1,795
Keweenaw County 1,058 1,243 1,310 1,461 1,484
Lake County 991 1,164 1,227 1,368 1,390
Lapeer County 1,321 1,552 1,635 1,823 1,852
Leelanau County 1,429 1,679 1,769 1,972 2,004
Lenawee County 1,235 1,451 1,529 1,705 1,732
Livingston County 1,545 1,814 1,912 2,132 2,166
Luce County 1,017 1,195 1,259 1,404 1,426
Mackinac County 1,126 1,323 1,394 1,554 1,579
Macomb County 1,361 1,599 1,685 1,879 1,909
Manistee County 1,099 1,291 1,360 1,516 1,514
Marquette County 1,178 1,384 1,458 1,626 1,652
Mason County 1,155 1,356 1,429 1,593 1,596
Mecosta County 1,134 1,322 1,404 1,565 1,591
Menominee County 1,018 1,196 1,260 1,405 1,428
Midland County 1,259 1,479 1,558 1,737 1,765
Missaukee County 1,069 1,256 1,323 1,475 1,499
Monroe County 1,334 1,567 1,651 1,841 1,871
Montcalm County 1,088 1,277 1,346 1,501 1,525
Montmorency County 1,010 1,186 1,250 1,394 1,416
Muskegon County 1,139 1,338 1,410 1,572 1,598
Newaygo County 1,134 1,331 1,403 1,564 1,590
Oakland County 1,601 1,880 1,981 2,209 2,244
Oceana County 1,116 1,311 1,381 1,540 1,565
Ogemaw County 1,047 1,230 1,296 1,445 1,468
Ontonagon County 987 1,159 1,221 1,361 1,383
Osceola County 1,067 1,253 1,320 1,472 1,496
Oscoda County 983 1,154 1,216 1,356 1,378
Otsego County 1,121 1,316 1,387 1,547 1,571
Ottawa County 1,307 1,535 1,617 1,803 1,832
Presque Isle County 1,006 1,182 1,245 1,388 1,411
Roscommon County 1,007 1,182 1,246 1,389 1,412
Saginaw County 1,166 1,369 1,443 1,609 1,635
Sanilac County 1,092 1,283 1,352 1,507 1,532
Schoolcraft County 1,117 1,312 1,382 1,541 1,566
Shiawassee County 1,174 1,379 1,453 1,620 1,646
St. Clair County 1,278 1,501 1,582 1,764 1,792
St. Joseph County 1,113 1,308 1,378 1,536 1,561
Tuscola County 1,134 1,331 1,403 1,564 1,590
Van Buren County 1,224 1,438 1,515 1,689 1,716
Washtenaw County 1,678 1,971 2,077 2,316 2,353
Wayne County 1,307 1,535 1,617 1,803 1,832
Wexford County 1,077 1,265 1,333 1,486 1,510

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