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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Alcona County 1,025 1,203 1,268 1,414 1,437
Alger County 1,172 1,376 1,450 1,617 1,643
Allegan County 1,307 1,535 1,618 1,804 1,833
Alpena County 1,052 1,236 1,302 1,452 1,475
Antrim County 1,253 1,472 1,551 1,729 1,757
Arenac County 1,064 1,250 1,317 1,468 1,492
Baraga County 1,119 1,314 1,385 1,544 1,569
Barry County 1,304 1,532 1,614 1,800 1,829
Bay County 1,154 1,355 1,428 1,592 1,618
Benzie County 1,235 1,451 1,529 1,705 1,732
Berrien County 1,266 1,487 1,567 1,747 1,775
Branch County 1,138 1,336 1,408 1,570 1,595
Calhoun County 1,190 1,398 1,473 1,642 1,669
Cass County 1,239 1,456 1,534 1,710 1,738
Charlevoix County 1,290 1,516 1,597 1,781 1,809
Cheboygan County 1,153 1,354 1,427 1,591 1,617
Chippewa County 1,144 1,344 1,416 1,579 1,604
Clare County 1,048 1,231 1,297 1,446 1,470
Clinton County 1,435 1,685 1,776 1,980 2,012
Crawford County 1,073 1,260 1,328 1,481 1,505
Delta County 1,133 1,330 1,402 1,563 1,588
Dickinson County 1,153 1,354 1,427 1,591 1,617
Eaton County 1,364 1,602 1,688 1,882 1,913
Emmet County 1,338 1,572 1,656 1,846 1,876
Genesee County 1,257 1,477 1,556 1,735 1,763
Gladwin County 1,135 1,333 1,405 1,567 1,592
Gogebic County 1,014 1,191 1,255 1,399 1,422
Grand Traverse County 1,364 1,602 1,688 1,882 1,913
Gratiot County 1,138 1,337 1,409 1,571 1,596
Hillsdale County 1,144 1,344 1,416 1,579 1,604
Houghton County 1,134 1,331 1,403 1,564 1,590
Huron County 1,088 1,277 1,346 1,501 1,525
Ingham County 1,333 1,566 1,650 1,840 1,869
Ionia County 1,227 1,442 1,519 1,694 1,721
Iosco County 1,009 1,185 1,249 1,393 1,415
Iron County 1,032 1,212 1,277 1,424 1,447
Isabella County 1,256 1,475 1,554 1,733 1,761
Jackson County 1,222 1,435 1,512 1,686 1,713
Kalamazoo County 1,352 1,588 1,673 1,865 1,896
Kalkaska County 1,088 1,278 1,347 1,502 1,526
Kent County 1,327 1,558 1,642 1,831 1,860
Keweenaw County 1,082 1,271 1,339 1,493 1,517
Lake County 1,043 1,225 1,291 1,439 1,463
Lapeer County 1,324 1,554 1,638 1,826 1,856
Leelanau County 1,431 1,681 1,771 1,975 2,007
Lenawee County 1,252 1,470 1,549 1,727 1,755
Livingston County 1,571 1,845 1,944 2,168 2,203
Luce County 1,021 1,199 1,263 1,408 1,431
Mackinac County 1,144 1,344 1,416 1,579 1,604
Macomb County 1,398 1,642 1,730 1,929 1,960
Manistee County 1,168 1,371 1,445 1,611 1,637
Marquette County 1,236 1,452 1,530 1,706 1,733
Mason County 1,180 1,386 1,460 1,628 1,654
Mecosta County 1,184 1,390 1,465 1,633 1,660
Menominee County 1,076 1,264 1,332 1,485 1,509
Midland County 1,294 1,520 1,602 1,786 1,815
Missaukee County 1,110 1,304 1,374 1,532 1,557
Monroe County 1,357 1,593 1,679 1,872 1,902
Montcalm County 1,124 1,320 1,391 1,551 1,576
Montmorency County 1,054 1,237 1,304 1,454 1,477
Muskegon County 1,155 1,356 1,429 1,593 1,619
Newaygo County 1,166 1,369 1,443 1,609 1,635
Oakland County 1,643 1,929 2,033 2,267 2,303
Oceana County 1,124 1,320 1,391 1,551 1,576
Ogemaw County 1,055 1,239 1,306 1,456 1,480
Ontonagon County 1,016 1,193 1,257 1,402 1,424
Osceola County 1,085 1,275 1,343 1,497 1,522
Oscoda County 999 1,173 1,236 1,378 1,400
Otsego County 1,197 1,406 1,482 1,652 1,679
Ottawa County 1,361 1,598 1,684 1,878 1,908
Presque Isle County 1,062 1,247 1,314 1,465 1,489
Roscommon County 1,039 1,220 1,286 1,434 1,457
Saginaw County 1,193 1,401 1,476 1,646 1,672
Sanilac County 1,122 1,318 1,389 1,549 1,574
Schoolcraft County 1,150 1,350 1,423 1,587 1,612
Shiawassee County 1,209 1,420 1,496 1,668 1,695
St. Clair County 1,300 1,527 1,609 1,794 1,823
St. Joseph County 1,143 1,343 1,415 1,578 1,603
Tuscola County 1,160 1,363 1,436 1,601 1,627
Van Buren County 1,253 1,472 1,551 1,729 1,757
Washtenaw County 1,728 2,029 2,138 2,384 2,422
Wayne County 1,344 1,578 1,663 1,854 1,884
Wexford County 1,105 1,297 1,367 1,524 1,549