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New York - 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
Albany County 1,597 1,875 1,976 2,203 2,239
Allegany County 1,040 1,221 1,287 1,435 1,458
Bronx County 2,190 2,572 2,710 3,022 3,070
Broome County 1,181 1,387 1,462 1,630 1,656
Cattaraugus County 1,112 1,306 1,376 1,534 1,559
Cayuga County 1,202 1,412 1,488 1,659 1,686
Chautauqua County 1,038 1,219 1,285 1,433 1,456
Chemung County 1,128 1,325 1,396 1,557 1,582
Chenango County 1,137 1,335 1,407 1,569 1,594
Clinton County 1,277 1,499 1,580 1,762 1,790
Columbia County 1,627 1,910 2,013 2,244 2,281
Cortland County 1,229 1,443 1,521 1,696 1,723
Delaware County 1,154 1,355 1,428 1,592 1,618
Dutchess County 2,085 2,448 2,580 2,877 2,923
Erie County 1,261 1,481 1,561 1,741 1,769
Essex County 1,256 1,476 1,555 1,734 1,762
Franklin County 1,139 1,338 1,410 1,572 1,598
Fulton County 1,188 1,395 1,470 1,639 1,666
Genesee County 1,209 1,420 1,496 1,668 1,695
Greene County 1,474 1,731 1,824 2,034 2,067
Hamilton County 1,191 1,399 1,474 1,644 1,670
Herkimer County 1,135 1,333 1,405 1,567 1,592
Jefferson County 1,248 1,466 1,545 1,723 1,750
Kings County 2,365 2,778 2,927 3,264 3,316
Lewis County 1,107 1,300 1,370 1,528 1,552
Livingston County 1,269 1,490 1,570 1,751 1,779
Madison County 1,252 1,470 1,549 1,727 1,755
Monroe County 1,343 1,577 1,662 1,853 1,883
Montgomery County 1,238 1,454 1,532 1,708 1,736
Nassau County 2,779 3,264 3,439 3,834 3,896
New York County 3,669 4,309 4,541 5,063 5,145
Niagara County 1,220 1,433 1,510 1,684 1,711
Oneida County 1,232 1,447 1,525 1,700 1,728
Onondaga County 1,341 1,575 1,660 1,851 1,881
Ontario County 1,326 1,557 1,641 1,830 1,859
Orange County 2,119 2,489 2,623 2,925 2,972
Orleans County 1,226 1,440 1,517 1,691 1,719
Oswego County 1,212 1,424 1,500 1,673 1,700
Otsego County 1,252 1,471 1,550 1,728 1,756
Putnam County 2,461 2,891 3,046 3,396 3,451
Queens County 2,236 2,626 2,767 3,085 3,135
Rensselaer County 1,534 1,801 1,898 2,116 2,150
Richmond County 2,207 2,593 2,732 3,046 3,095
Rockland County 2,651 3,114 3,281 3,658 3,717
Saratoga County 1,622 1,905 2,007 2,238 2,274
Schenectady County 1,496 1,758 1,852 2,065 2,098
Schoharie County 1,332 1,565 1,649 1,839 1,868
Schuyler County 1,143 1,342 1,414 1,577 1,602
Seneca County 1,150 1,350 1,423 1,587 1,612
St. Lawrence County 1,114 1,309 1,379 1,538 1,562
Steuben County 1,116 1,311 1,381 1,540 1,565
Suffolk County 2,494 2,930 3,087 3,442 3,498
Sullivan County 1,550 1,820 1,918 2,139 2,173
Tioga County 1,209 1,420 1,496 1,668 1,695
Tompkins County 1,420 1,667 1,757 1,959 1,991
Ulster County 1,779 2,090 2,202 2,455 2,495
Warren County 1,411 1,657 1,746 1,947 1,978
Washington County 1,328 1,559 1,643 1,832 1,862
Wayne County 1,239 1,455 1,533 1,709 1,737
Westchester County 2,928 3,439 3,624 4,041 4,106
Wyoming County 1,148 1,349 1,421 1,584 1,610
Yates County 1,151 1,351 1,424 1,588 1,613

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Page Last Reviewed or Updated: 02-Sep-2016