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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1  2018 Published Housing and Utilities for a Family of 2  2018 Published Housing and Utilities for a Family of 3  2018 Published Housing and Utilities for a Family of 4  2018 Published Housing and Utilities for a Family of 5 
Atlantic County 1,860 2,185 2,302 2,567 2,608
Bergen County 2,725 3,200 3,372 3,760 3,820
Burlington County 1,968 2,312 2,436 2,716 2,760
Camden County 1,841 2,163 2,279 2,541 2,582
Cape May County 1,804 2,119 2,233 2,490 2,530
Cumberland County 1,584 1,860 1,960 2,185 2,221
Essex County 2,564 3,011 3,173 3,538 3,595
Gloucester County 1,924 2,260 2,381 2,655 2,698
Hudson County 2,501 2,937 3,095 3,451 3,507
Hunterdon County 2,427 2,851 3,004 3,349 3,404
Mercer County 2,169 2,547 2,684 2,993 3,041
Middlesex County 2,268 2,664 2,807 3,130 3,180
Monmouth County 2,416 2,838 2,990 3,334 3,388
Morris County 2,609 3,064 3,229 3,600 3,658
Ocean County 1,914 2,248 2,369 2,641 2,684
Passaic County 2,418 2,839 2,992 3,336 3,390
Salem County 1,715 2,015 2,123 2,367 2,405
Somerset County 2,487 2,921 3,078 3,432 3,487
Sussex County 2,141 2,515 2,650 2,955 3,002
Union County 2,472 2,903 3,059 3,411 3,466
Warren County 2,069 2,430 2,561 2,856 2,902

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