New Jersey - 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 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
Atlantic County 1,933 2,270 2,392 2,667 2,710
Bergen County 2,800 3,288 3,465 3,863 3,926
Burlington County 2,043 2,400 2,529 2,820 2,865
Camden County 1,904 2,237 2,357 2,628 2,670
Cape May County 1,853 2,176 2,293 2,557 2,598
Cumberland County 1,623 1,907 2,009 2,240 2,276
Essex County 2,645 3,107 3,274 3,651 3,709
Gloucester County 2,015 2,367 2,494 2,781 2,826
Hudson County 2,567 3,015 3,177 3,542 3,600
Hunterdon County 2,536 2,978 3,138 3,499 3,555
Mercer County 2,228 2,616 2,757 3,074 3,124
Middlesex County 2,329 2,735 2,882 3,213 3,265
Monmouth County 2,495 2,931 3,088 3,443 3,499
Morris County 2,679 3,147 3,316 3,697 3,757
Ocean County 1,965 2,308 2,432 2,712 2,755
Passaic County 2,478 2,911 3,067 3,420 3,475
Salem County 1,777 2,087 2,199 2,452 2,491
Somerset County 2,587 3,039 3,202 3,570 3,628
Sussex County 2,155 2,531 2,667 2,974 3,022
Union County 2,546 2,990 3,151 3,513 3,570
Warren County 2,099 2,466 2,598 2,897 2,944