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 Carson City 1,464 1,720 1,812 2,020 2,053 Churchill County 1,300 1,527 1,609 1,794 1,823 Clark County 1,520 1,785 1,881 2,097 2,131 Douglas County 1,699 1,996 2,103 2,345 2,383 Elko County 1,522 1,788 1,884 2,101 2,135 Esmeralda County 974 1,144 1,205 1,344 1,365 Eureka County 1,512 1,776 1,871 2,086 2,120 Humboldt County 1,444 1,696 1,787 1,993 2,025 Lander County 1,650 1,938 2,042 2,277 2,314 Lincoln County 1,168 1,372 1,446 1,612 1,638 Lyon County 1,315 1,545 1,628 1,815 1,845 Mineral County 1,037 1,219 1,284 1,432 1,455 Nye County 1,231 1,445 1,523 1,698 1,726 Pershing County 1,217 1,429 1,506 1,679 1,706 Storey County 1,395 1,639 1,727 1,926 1,957 Washoe County 1,622 1,906 2,008 2,239 2,275 White Pine County 1,218 1,430 1,507 1,680 1,707 Related Topics Local Standards: Housing and Utilities