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 April 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Churchill County 1,635 1,920 2,023 2,256 2,292
Clark County 1,840 2,161 2,277 2,539 2,580
Douglas County 2,077 2,440 2,571 2,867 2,913
Elko County 1,779 2,090 2,202 2,455 2,495
Esmeralda County 1,159 1,361 1,434 1,599 1,625
Eureka County 1,673 1,965 2,071 2,309 2,346
Humboldt County 1,682 1,976 2,082 2,321 2,359
Lander County 1,553 1,824 1,922 2,143 2,178
Lincoln County 1,422 1,670 1,760 1,962 1,994
Lyon County 1,700 1,997 2,104 2,346 2,384
Mineral County 1,366 1,604 1,690 1,884 1,915
Nye County 1,554 1,825 1,923 2,144 2,179
Pershing County 1,443 1,695 1,786 1,991 2,024
Storey County 1,652 1,940 2,044 2,279 2,316
Washoe County 1,991 2,338 2,464 2,747 2,792
White Pine County 1,537 1,805 1,902 2,121 2,155
Carson City 1,790 2,102 2,215 2,470 2,510