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Mississippi - 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
Adams County 963 1,131 1,192 1,329 1,351
Alcorn County 985 1,157 1,219 1,359 1,381
Amite County 925 1,087 1,145 1,277 1,297
Attala County 862 1,013 1,067 1,190 1,209
Benton County 1,012 1,188 1,252 1,396 1,419
Bolivar County 1,018 1,196 1,260 1,405 1,428
Calhoun County 844 991 1,044 1,164 1,183
Carroll County 946 1,111 1,171 1,306 1,327
Chickasaw County 896 1,052 1,109 1,237 1,256
Choctaw County 869 1,020 1,075 1,199 1,218
Claiborne County 895 1,051 1,108 1,235 1,255
Clarke County 889 1,044 1,100 1,227 1,246
Clay County 970 1,140 1,201 1,339 1,361
Coahoma County 940 1,104 1,163 1,297 1,318
Copiah County 983 1,154 1,216 1,356 1,378
Covington County 945 1,109 1,169 1,303 1,324
DeSoto County 1,264 1,484 1,564 1,744 1,772
Forrest County 1,129 1,326 1,397 1,558 1,583
Franklin County 946 1,111 1,171 1,306 1,327
George County 1,113 1,308 1,378 1,536 1,561
Greene County 1,037 1,218 1,283 1,431 1,454
Grenada County 951 1,117 1,177 1,312 1,334
Hancock County 1,188 1,395 1,470 1,639 1,666
Harrison County 1,230 1,444 1,522 1,697 1,724
Hinds County 1,117 1,312 1,382 1,541 1,566
Holmes County 906 1,064 1,121 1,250 1,270
Humphreys County 886 1,041 1,097 1,223 1,243
Issaquena County 1,021 1,200 1,264 1,409 1,432
Itawamba County 948 1,113 1,173 1,308 1,329
Jackson County 1,259 1,479 1,558 1,737 1,765
Jasper County 948 1,113 1,173 1,308 1,329
Jefferson County 909 1,068 1,125 1,254 1,275
Jefferson Davis County 957 1,124 1,184 1,320 1,341
Jones County 1,022 1,200 1,265 1,410 1,433
Kemper County 834 979 1,032 1,151 1,169
Lafayette County 1,240 1,457 1,535 1,712 1,739
Lamar County 1,294 1,520 1,602 1,786 1,815
Lauderdale County 1,075 1,262 1,330 1,483 1,507
Lawrence County 971 1,141 1,202 1,340 1,362
Leake County 974 1,144 1,205 1,344 1,365
Lee County 1,110 1,304 1,374 1,532 1,557
Leflore County 1,008 1,183 1,247 1,390 1,413
Lincoln County 1,040 1,221 1,287 1,435 1,458
Lowndes County 1,069 1,256 1,323 1,475 1,499
Madison County 1,486 1,745 1,839 2,050 2,084
Marion County 975 1,145 1,207 1,346 1,368
Marshall County 1,122 1,318 1,389 1,549 1,574
Monroe County 968 1,137 1,198 1,336 1,357
Montgomery County 960 1,127 1,188 1,325 1,346
Neshoba County 941 1,106 1,165 1,299 1,320
Newton County 951 1,117 1,177 1,312 1,334
Noxubee County 901 1,058 1,115 1,243 1,263
Oktibbeha County 1,180 1,386 1,460 1,628 1,654
Panola County 995 1,168 1,231 1,373 1,395
Pearl River County 1,127 1,324 1,395 1,555 1,581
Perry County 967 1,136 1,197 1,335 1,356
Pike County 982 1,153 1,215 1,355 1,377
Pontotoc County 982 1,153 1,215 1,355 1,377
Prentiss County 938 1,102 1,161 1,295 1,315
Quitman County 781 917 966 1,077 1,094
Rankin County 1,227 1,442 1,519 1,694 1,721
Scott County 966 1,135 1,196 1,334 1,355
Sharkey County 1,058 1,242 1,309 1,460 1,483
Simpson County 968 1,137 1,198 1,336 1,357
Smith County 1,046 1,228 1,294 1,443 1,466
Stone County 1,146 1,346 1,418 1,581 1,607
Sunflower County 933 1,096 1,155 1,288 1,309
Tallahatchie County 870 1,022 1,077 1,201 1,220
Tate County 1,220 1,433 1,510 1,684 1,711
Tippah County 872 1,024 1,079 1,203 1,223
Tishomingo County 882 1,035 1,091 1,216 1,236
Tunica County 932 1,095 1,154 1,287 1,307
Union County 987 1,160 1,222 1,363 1,385
Walthall County 1,064 1,250 1,317 1,468 1,492
Warren County 1,148 1,349 1,421 1,584 1,610
Washington County 1,030 1,210 1,275 1,422 1,445
Wayne County 949 1,114 1,174 1,309 1,330
Webster County 987 1,160 1,222 1,363 1,385
Wilkinson County 907 1,065 1,122 1,251 1,271
Winston County 966 1,134 1,195 1,332 1,354
Yalobusha County 949 1,115 1,175 1,310 1,331
Yazoo County 991 1,163 1,226 1,367 1,389

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Page Last Reviewed or Updated: 02-Sep-2016