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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Albany County 1,660 1,949 2,054 2,290 2,327
Allegany County 1,075 1,263 1,331 1,484 1,508
Bronx County 2,262 2,657 2,800 3,122 3,172
Broome County 1,242 1,459 1,537 1,714 1,741
Cattaraugus County 1,129 1,326 1,397 1,558 1,583
Cayuga County 1,275 1,498 1,578 1,759 1,788
Chautauqua County 1,075 1,262 1,330 1,483 1,507
Chemung County 1,183 1,389 1,464 1,632 1,659
Chenango County 1,197 1,405 1,481 1,651 1,678
Clinton County 1,281 1,504 1,585 1,767 1,796
Columbia County 1,653 1,942 2,046 2,281 2,318
Cortland County 1,278 1,501 1,582 1,764 1,792
Delaware County 1,227 1,442 1,519 1,694 1,721
Dutchess County 2,132 2,504 2,639 2,942 2,990
Erie County 1,315 1,544 1,627 1,814 1,843
Essex County 1,290 1,516 1,597 1,781 1,809
Franklin County 1,188 1,395 1,470 1,639 1,666
Fulton County 1,218 1,430 1,507 1,680 1,707
Genesee County 1,248 1,466 1,545 1,723 1,750
Greene County 1,527 1,794 1,890 2,107 2,141
Hamilton County 1,248 1,465 1,544 1,722 1,749
Herkimer County 1,186 1,393 1,468 1,637 1,663
Jefferson County 1,284 1,508 1,589 1,772 1,800
Kings County 2,499 2,935 3,093 3,449 3,504
Lewis County 1,222 1,435 1,512 1,686 1,713
Livingston County 1,324 1,554 1,638 1,826 1,856
Madison County 1,324 1,554 1,638 1,826 1,856
Monroe County 1,400 1,645 1,733 1,932 1,963
Montgomery County 1,278 1,501 1,582 1,764 1,792
Nassau County 2,851 3,349 3,529 3,935 3,998
New York County 2,973 3,491 3,679 4,102 4,168
Niagara County 1,269 1,490 1,570 1,751 1,779
Oneida County 1,276 1,498 1,579 1,761 1,789
Onondaga County 1,384 1,626 1,713 1,910 1,941
Ontario County 1,387 1,629 1,717 1,914 1,945
Orange County 2,171 2,550 2,687 2,996 3,044
Orleans County 1,264 1,484 1,564 1,744 1,772
Oswego County 1,265 1,486 1,566 1,746 1,774
Otsego County 1,302 1,530 1,612 1,797 1,826
Putnam County 2,556 3,002 3,163 3,527 3,584
Queens County 2,312 2,716 2,862 3,191 3,243
Rensselaer County 1,584 1,860 1,960 2,185 2,221
Richmond County 2,277 2,674 2,818 3,142 3,193
Rockland County 2,767 3,250 3,425 3,819 3,881
St. Lawrence County 1,167 1,370 1,444 1,610 1,636
Saratoga County 1,688 1,982 2,089 2,329 2,367
Schenectady County 1,548 1,818 1,916 2,136 2,171
Schoharie County 1,345 1,579 1,664 1,855 1,885
Schuyler County 1,189 1,397 1,472 1,641 1,668
Seneca County 1,218 1,431 1,508 1,681 1,709
Steuben County 1,189 1,396 1,471 1,640 1,667
Suffolk County 2,553 2,999 3,160 3,523 3,580
Sullivan County 1,590 1,868 1,968 2,194 2,230
Tioga County 1,269 1,491 1,571 1,752 1,780
Tompkins County 1,516 1,780 1,876 2,092 2,126
Ulster County 1,842 2,164 2,280 2,542 2,583
Warren County 1,437 1,688 1,779 1,984 2,016
Washington County 1,376 1,616 1,703 1,899 1,929
Wayne County 1,291 1,517 1,598 1,782 1,811
Westchester County 3,035 3,564 3,756 4,188 4,256
Wyoming County 1,184 1,390 1,465 1,633 1,660
Yates County 1,194 1,403 1,478 1,648 1,675

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