New Mexico - 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
Bernalillo County 1,416 1,663 1,752 1,953 1,985
Catron County 1,196 1,405 1,480 1,650 1,677
Chaves County 1,159 1,361 1,434 1,599 1,625
Cibola County 1,078 1,266 1,334 1,487 1,511
Colfax County 1,125 1,321 1,392 1,552 1,577
Curry County 1,210 1,422 1,498 1,670 1,697
DeBaca County 982 1,153 1,215 1,355 1,377
Dona Ana County 1,244 1,461 1,540 1,717 1,745
Eddy County 1,265 1,485 1,565 1,745 1,773
Grant County 1,159 1,362 1,435 1,600 1,626
Guadalupe County 1,252 1,471 1,550 1,728 1,756
Harding County 1,193 1,401 1,476 1,646 1,672
Hidalgo County 994 1,167 1,230 1,371 1,394
Lea County 1,243 1,460 1,538 1,715 1,743
Lincoln County 1,351 1,587 1,672 1,864 1,894
Los Alamos County 1,841 2,162 2,278 2,540 2,581
Luna County 1,058 1,242 1,309 1,460 1,483
McKinley County 1,143 1,343 1,415 1,578 1,603
Mora County 1,118 1,313 1,384 1,543 1,568
Otero County 1,084 1,273 1,341 1,495 1,519
Quay County 1,048 1,231 1,297 1,446 1,470
Rio Arriba County 1,361 1,598 1,684 1,878 1,908
Roosevelt County 1,177 1,383 1,457 1,625 1,651
San Juan County 1,323 1,554 1,637 1,825 1,855
San Miguel County 1,242 1,459 1,537 1,714 1,741
Sandoval County 1,437 1,688 1,779 1,984 2,016
Santa Fe County 1,586 1,863 1,963 2,189 2,224
Sierra County 1,031 1,211 1,276 1,423 1,446
Socorro County 1,135 1,333 1,405 1,567 1,592
Taos County 1,336 1,569 1,653 1,843 1,873
Torrance County 1,059 1,244 1,311 1,462 1,485
Union County 1,038 1,219 1,285 1,433 1,456
Valencia County 1,248 1,465 1,544 1,722 1,749