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 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
Albany County 1,709 2,007 2,115 2,358 2,396
Allegany County 1,104 1,296 1,366 1,523 1,548
Bronx County 2,323 2,728 2,875 3,206 3,257
Broome County 1,277 1,499 1,580 1,762 1,790
Cattaraugus County 1,161 1,364 1,437 1,602 1,628
Cayuga County 1,323 1,554 1,637 1,825 1,855
Chautauqua County 1,098 1,290 1,359 1,515 1,540
Chemung County 1,238 1,454 1,532 1,708 1,736
Chenango County 1,227 1,442 1,519 1,694 1,721
Clinton County 1,331 1,563 1,647 1,836 1,866
Columbia County 1,696 1,992 2,099 2,340 2,378
Cortland County 1,337 1,571 1,655 1,845 1,875
Delaware County 1,306 1,534 1,616 1,802 1,831
Dutchess County 2,171 2,550 2,687 2,996 3,044
Erie County 1,372 1,611 1,698 1,893 1,924
Essex County 1,354 1,591 1,676 1,869 1,899
Franklin County 1,278 1,501 1,582 1,764 1,792
Fulton County 1,217 1,429 1,506 1,679 1,706
Genesee County 1,309 1,537 1,620 1,806 1,835
Greene County 1,568 1,841 1,940 2,163 2,198
Hamilton County 1,302 1,529 1,611 1,796 1,825
Herkimer County 1,215 1,427 1,504 1,677 1,704
Jefferson County 1,340 1,574 1,659 1,850 1,880
Kings County 2,646 3,108 3,275 3,652 3,711
Lewis County 1,278 1,501 1,582 1,764 1,792
Livingston County 1,372 1,611 1,698 1,893 1,924
Madison County 1,379 1,620 1,707 1,903 1,934
Monroe County 1,449 1,702 1,793 1,999 2,031
Montgomery County 1,296 1,522 1,604 1,788 1,817
Nassau County 2,956 3,472 3,659 4,080 4,146
New York County 2,951 3,466 3,652 4,072 4,138
Niagara County 1,316 1,546 1,629 1,816 1,846
Oneida County 1,293 1,518 1,600 1,784 1,813
Onondaga County 1,433 1,684 1,774 1,978 2,010
Ontario County 1,439 1,690 1,781 1,986 2,018
Orange County 2,188 2,570 2,708 3,019 3,068
Orleans County 1,298 1,525 1,607 1,792 1,821
Oswego County 1,290 1,515 1,596 1,780 1,808
Otsego County 1,351 1,587 1,672 1,864 1,894
Putnam County 2,548 2,992 3,153 3,516 3,572
Queens County 2,414 2,836 2,988 3,332 3,385
Rensselaer County 1,635 1,921 2,024 2,257 2,293
Richmond County 2,367 2,781 2,930 3,267 3,320
Rockland County 2,876 3,377 3,559 3,968 4,032
Saratoga County 1,739 2,042 2,152 2,399 2,438
Schenectady County 1,596 1,874 1,975 2,202 2,238
Schoharie County 1,422 1,670 1,760 1,962 1,994
Schuyler County 1,258 1,478 1,557 1,736 1,764
Seneca County 1,250 1,468 1,547 1,725 1,753
St. Lawrence County 1,193 1,401 1,476 1,646 1,672
Steuben County 1,233 1,448 1,526 1,701 1,729
Suffolk County 2,611 3,066 3,231 3,603 3,661
Sullivan County 1,639 1,925 2,028 2,261 2,298
Tioga County 1,350 1,586 1,671 1,863 1,893
Tompkins County 1,635 1,921 2,024 2,257 2,293
Ulster County 1,881 2,209 2,328 2,596 2,638
Warren County 1,499 1,760 1,855 2,068 2,102
Washington County 1,441 1,693 1,784 1,989 2,021
Wayne County 1,332 1,565 1,649 1,839 1,868
Westchester County 3,129 3,675 3,872 4,317 4,387
Wyoming County 1,232 1,447 1,525 1,700 1,728
Yates County 1,244 1,461 1,540 1,717 1,745