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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Bernalillo County

1,390

1,632

1,720

1,918

1,949

Catron County

1,168

1,372

1,446

1,612

1,638

Chaves County

1,141

1,340

1,412

1,574

1,600

Cibola County

1,063

1,249

1,316

1,467

1,491

Colfax County

1,089

1,279

1,348

1,503

1,527

Curry County

1,191

1,399

1,474

1,644

1,670

DeBaca County

982

1,153

1,215

1,355

1,377

Dona Ana County

1,219

1,432

1,509

1,683

1,710

Eddy County

1,210

1,421

1,497

1,669

1,696

Grant County

1,131

1,329

1,400

1,561

1,586

Guadalupe County

1,104

1,296

1,366

1,523

1,548

Harding County

1,163

1,366

1,439

1,604

1,630

Hidalgo County

1,004

1,180

1,243

1,386

1,408

Lea County

1,206

1,416

1,492

1,664

1,690

Lincoln County

1,265

1,485

1,565

1,745

1,773

Los Alamos County

1,839

2,160

2,276

2,538

2,579

Luna County

1,026

1,205

1,270

1,416

1,439

McKinley County

1,085

1,275

1,343

1,497

1,522

Mora County

1,074

1,261

1,329

1,482

1,506

Otero County

1,085

1,275

1,343

1,497

1,522

Quay County

997

1,171

1,234

1,376

1,398

Rio Arriba County

1,301

1,528

1,610

1,795

1,824

Roosevelt County

1,097

1,289

1,358

1,514

1,539

Sandoval County

1,414

1,661

1,750

1,951

1,983

San Juan County

1,302

1,530

1,612

1,797

1,826

San Miguel County

1,218

1,431

1,508

1,681

1,709

Santa Fe County

1,565

1,838

1,937

2,160

2,195

Sierra County

957

1,124

1,184

1,320

1,341

Socorro County

1,140

1,339

1,411

1,573

1,599

Taos County

1,314

1,543

1,626

1,813

1,842

Torrance County

990

1,163

1,225

1,366

1,388

Union County

1,117

1,312

1,383

1,542

1,567

Valencia County

1,226

1,440

1,517

1,691

1,719


Rate the Small Business and Self-Employed Website