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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 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
Atlantic County 1,807 2,123 2,237 2,494 2,535
Bergen County 2,650 3,113 3,280 3,657 3,716
Burlington County 1,936 2,274 2,396 2,672 2,715
Camden County 1,813 2,130 2,244 2,502 2,542
Cape May County 1,789 2,101 2,214 2,469 2,508
Cumberland County 1,555 1,827 1,925 2,146 2,181
Essex County 2,520 2,960 3,119 3,478 3,534
Gloucester County 1,887 2,216 2,335 2,604 2,646
Hudson County 2,426 2,850 3,003 3,348 3,402
Hunterdon County 2,434 2,858 3,012 3,358 3,413
Mercer County 2,107 2,475 2,608 2,908 2,955
Middlesex County 2,210 2,596 2,735 3,050 3,099
Monmouth County 2,385 2,801 2,952 3,291 3,345
Morris County 2,548 2,993 3,154 3,517 3,573
Ocean County 1,898 2,229 2,349 2,619 2,661
Passaic County 2,390 2,807 2,958 3,298 3,351
Salem County 1,675 1,967 2,073 2,311 2,349
Somerset County 2,455 2,883 3,038 3,387 3,442
Sussex County 2,107 2,475 2,608 2,908 2,955
Union County 2,422 2,845 2,998 3,343 3,397
Warren County 2,036 2,391 2,520 2,810 2,855

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Page Last Reviewed or Updated: 06-Sep-2016