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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adams County 1,075 1,262 1,330 1,483 1,507
Alcorn County 1,067 1,254 1,321 1,473 1,497
Amite County 1,084 1,274 1,342 1,496 1,520
Attala County 1,084 1,274 1,342 1,496 1,520
Benton County 974 1,144 1,206 1,345 1,366
Bolivar County 1,184 1,390 1,465 1,633 1,660
Calhoun County 1,001 1,176 1,239 1,381 1,404
Carroll County 1,084 1,274 1,342 1,496 1,520
Chickasaw County 1,016 1,193 1,257 1,402 1,424
Choctaw County 1,003 1,178 1,241 1,384 1,406
Claiborne County 970 1,139 1,200 1,338 1,360
Clarke County 1,166 1,369 1,443 1,609 1,635
Clay County 1,080 1,269 1,337 1,491 1,515
Coahoma County 1,101 1,293 1,363 1,520 1,544
Copiah County 1,143 1,342 1,414 1,577 1,602
Covington County 1,156 1,358 1,431 1,596 1,621
DeSoto County 1,345 1,580 1,665 1,856 1,886
Forrest County 1,193 1,402 1,477 1,647 1,673
Franklin County 1,080 1,269 1,337 1,491 1,515
George County 1,170 1,374 1,448 1,615 1,641
Greene County 1,089 1,279 1,348 1,503 1,527
Grenada County 1,084 1,273 1,341 1,495 1,519
Hancock County 1,279 1,502 1,583 1,765 1,794
Harrison County 1,336 1,569 1,653 1,843 1,873
Hinds County 1,239 1,456 1,534 1,710 1,738
Holmes County 980 1,151 1,213 1,352 1,374
Humphreys County 1,069 1,256 1,323 1,475 1,499
Issaquena County 1,343 1,577 1,662 1,853 1,883
Itawamba County 1,020 1,198 1,262 1,407 1,430
Jackson County 1,308 1,536 1,619 1,805 1,834
Jasper County 1,003 1,178 1,241 1,384 1,406
Jefferson County 941 1,105 1,164 1,298 1,319
Jefferson Davis County 1,025 1,203 1,268 1,414 1,437
Jones County 1,159 1,361 1,434 1,599 1,625
Kemper County 912 1,071 1,129 1,259 1,279
Lafayette County 1,448 1,701 1,792 1,998 2,030
Lamar County 1,425 1,674 1,764 1,967 1,999
Lauderdale County 1,189 1,396 1,471 1,640 1,667
Lawrence County 1,123 1,319 1,390 1,550 1,575
Leake County 1,144 1,344 1,416 1,579 1,604
Lee County 1,221 1,434 1,511 1,685 1,712
Leflore County 1,089 1,279 1,348 1,503 1,527
Lincoln County 1,177 1,383 1,457 1,625 1,651
Lowndes County 1,185 1,391 1,466 1,635 1,661
Madison County 1,516 1,780 1,876 2,092 2,126
Marion County 1,110 1,304 1,374 1,532 1,557
Marshall County 1,198 1,407 1,483 1,654 1,680
Monroe County 1,126 1,322 1,393 1,553 1,578
Montgomery County 1,044 1,226 1,292 1,441 1,464
Neshoba County 1,083 1,272 1,340 1,494 1,518
Newton County 1,180 1,386 1,460 1,628 1,654
Noxubee County 1,070 1,256 1,324 1,476 1,500
Oktibbeha County 1,349 1,585 1,670 1,862 1,892
Panola County 1,139 1,338 1,410 1,572 1,598
Pearl River County 1,232 1,447 1,525 1,700 1,728
Perry County 1,043 1,225 1,291 1,439 1,463
Pike County 1,164 1,367 1,440 1,606 1,632
Pontotoc County 1,045 1,227 1,293 1,442 1,465
Prentiss County 1,003 1,178 1,241 1,384 1,406
Quitman County 957 1,124 1,184 1,320 1,341
Rankin County 1,305 1,533 1,615 1,801 1,830
Scott County 1,107 1,300 1,370 1,528 1,552
Sharkey County 1,192 1,400 1,475 1,645 1,671
Simpson County 1,131 1,329 1,400 1,561 1,586
Smith County 1,092 1,282 1,351 1,506 1,531
Stone County 1,195 1,404 1,479 1,649 1,676
Sunflower County 1,057 1,241 1,308 1,458 1,482
Tallahatchie County 973 1,143 1,204 1,342 1,364
Tate County 1,244 1,461 1,540 1,717 1,745
Tippah County 1,038 1,219 1,285 1,433 1,456
Tishomingo County 1,113 1,307 1,377 1,535 1,560
Tunica County 1,113 1,308 1,378 1,536 1,561
Union County 1,065 1,251 1,318 1,470 1,493
Walthall County 1,042 1,223 1,289 1,437 1,460
Warren County 1,228 1,442 1,520 1,695 1,722
Washington County 1,107 1,300 1,370 1,528 1,552
Wayne County 1,092 1,282 1,351 1,506 1,531
Webster County 1,071 1,257 1,325 1,477 1,501
Wilkinson County 1,119 1,314 1,385 1,544 1,569
Winston County 1,038 1,219 1,285 1,433 1,456
Yalobusha County 1,045 1,227 1,293 1,442 1,465
Yazoo County 1,138 1,336 1,408 1,570 1,595