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Nevada - 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
Carson City 1,471 1,727 1,820 2,029 2,062
Churchill County 1,212 1,424 1,500 1,673 1,700
Clark County 1,557 1,829 1,927 2,149 2,183
Douglas County 1,643 1,930 2,034 2,268 2,305
Elko County 1,437 1,688 1,779 1,984 2,016
Esmeralda County 998 1,172 1,235 1,377 1,399
Eureka County 1,171 1,375 1,449 1,616 1,642
Humboldt County 1,226 1,440 1,517 1,691 1,719
Lander County 1,237 1,453 1,531 1,707 1,735
Lincoln County 1,112 1,306 1,376 1,534 1,559
Lyon County 1,283 1,507 1,588 1,771 1,799
Mineral County 1,032 1,212 1,277 1,424 1,447
Nye County 1,205 1,415 1,491 1,662 1,689
Pershing County 1,217 1,429 1,506 1,679 1,706
Storey County 1,418 1,665 1,755 1,957 1,988
Washoe County 1,601 1,880 1,981 2,209 2,244
White Pine County 1,117 1,312 1,383 1,542 1,567

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Page Last Reviewed or Updated: 06-Sep-2016