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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 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
Bernalillo County 1,347 1,582 1,667 1,859 1,889
Catron County 1,055 1,239 1,306 1,456 1,480
Chaves County 1,010 1,186 1,250 1,394 1,416
Cibola County 1,016 1,193 1,257 1,402 1,424
Colfax County 1,075 1,262 1,330 1,483 1,507
Curry County 1,092 1,283 1,352 1,507 1,532
DeBaca County 1,009 1,185 1,249 1,393 1,415
Dona Ana County 1,171 1,375 1,449 1,616 1,642
Eddy County 1,054 1,238 1,305 1,455 1,479
Grant County 1,023 1,201 1,266 1,412 1,434
Guadalupe County 1,024 1,202 1,267 1,413 1,436
Harding County 995 1,169 1,232 1,374 1,396
Hidalgo County 930 1,092 1,151 1,283 1,304
Lea County 1,066 1,252 1,319 1,471 1,494
Lincoln County 1,197 1,406 1,482 1,652 1,679
Los Alamos County 1,774 2,083 2,195 2,447 2,487
Luna County 956 1,123 1,183 1,319 1,340
McKinley County 1,035 1,216 1,281 1,428 1,451
Mora County 1,063 1,249 1,316 1,467 1,491
Otero County 1,037 1,218 1,283 1,431 1,454
Quay County 913 1,072 1,130 1,260 1,280
Rio Arriba County 1,161 1,364 1,437 1,602 1,628
Roosevelt County 1,072 1,259 1,327 1,480 1,503
San Juan County 1,224 1,438 1,515 1,689 1,716
San Miguel County 1,147 1,347 1,419 1,582 1,608
Sandoval County 1,353 1,590 1,675 1,868 1,898
Santa Fe County 1,534 1,801 1,898 2,116 2,150
Sierra County 904 1,062 1,119 1,248 1,268
Socorro County 1,047 1,230 1,296 1,445 1,468
Taos County 1,279 1,502 1,583 1,765 1,794
Torrance County 996 1,170 1,233 1,375 1,397
Union County 1,007 1,182 1,246 1,389 1,412
Valencia County 1,143 1,343 1,415 1,578 1,603

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Page Last Reviewed or Updated: 02-Sep-2016