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 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

Albany County

1,677

1,970

2,076

2,315

2,352

Allegany County

1,087

1,276

1,345

1,500

1,524

Bronx County

2,246

2,638

2,780

3,100

3,150

Broome County

1,253

1,472

1,551

1,729

1,757

Cattaraugus County

1,143

1,342

1,414

1,577

1,602

Cayuga County

1,292

1,517

1,599

1,783

1,812

Chautauqua County

1,076

1,264

1,332

1,485

1,509

Chemung County

1,210

1,422

1,498

1,670

1,697

Chenango County

1,216

1,428

1,505

1,678

1,705

Clinton County

1,295

1,521

1,603

1,787

1,816

Columbia County

1,667

1,958

2,063

2,300

2,337

Cortland County

1,290

1,516

1,597

1,781

1,809

Delaware County

1,261

1,481

1,561

1,741

1,769

Dutchess County

2,127

2,498

2,632

2,935

2,982

Erie County

1,328

1,560

1,644

1,833

1,863

Essex County

1,291

1,517

1,598

1,782

1,811

Franklin County

1,215

1,427

1,504

1,677

1,704

Fulton County

1,210

1,422

1,498

1,670

1,697

Genesee County

1,261

1,481

1,561

1,741

1,769

Greene County

1,546

1,815

1,913

2,133

2,167

Hamilton County

1,256

1,476

1,555

1,734

1,762

Herkimer County

1,192

1,400

1,475

1,645

1,671

Jefferson County

1,306

1,534

1,616

1,802

1,831

Kings County

2,543

2,987

3,147

3,509

3,566

Lewis County

1,231

1,445

1,523

1,698

1,726

Livingston County

1,340

1,573

1,658

1,849

1,879

Madison County

1,342

1,576

1,661

1,852

1,882

Monroe County

1,418

1,665

1,755

1,957

1,988

Montgomery County

1,293

1,518

1,600

1,784

1,813

Nassau County

2,876

3,377

3,559

3,968

4,032

New York County

2,870

3,371

3,552

3,960

4,024

Niagara County

1,273

1,496

1,576

1,757

1,786

Oneida County

1,281

1,504

1,585

1,767

1,796

Onondaga County

1,395

1,639

1,727

1,926

1,957

Ontario County

1,408

1,653

1,742

1,942

1,974

Orange County

2,162

2,540

2,676

2,984

3,032

Orleans County

1,248

1,465

1,544

1,722

1,749

Oswego County

1,270

1,492

1,572

1,753

1,781

Otsego County

1,328

1,560

1,644

1,833

1,863

Putnam County

2,530

2,971

3,131

3,491

3,547

Queens County

2,340

2,748

2,896

3,229

3,281

Rensselaer County

1,610

1,891

1,993

2,222

2,258

Richmond County

2,299

2,700

2,845

3,172

3,223

Rockland County

2,805

3,294

3,471

3,870

3,933

St. Lawrence County

1,155

1,357

1,430

1,594

1,620

Saratoga County

1,711

2,009

2,117

2,360

2,399

Schenectady County

1,569

1,843

1,942

2,165

2,200

Schoharie County

1,373

1,612

1,699

1,894

1,925

Schuyler County

1,210

1,421

1,497

1,669

1,696

Seneca County

1,205

1,415

1,491

1,662

1,689

Steuben County

1,197

1,406

1,482

1,652

1,679

Suffolk County

2,561

3,007

3,169

3,533

3,590

Sullivan County

1,589

1,866

1,966

2,192

2,227

Tioga County

1,296

1,522

1,604

1,788

1,817

Tompkins County

1,550

1,820

1,918

2,139

2,173

Ulster County

1,862

2,186

2,304

2,569

2,610

Warren County

1,462

1,718

1,810

2,018

2,051

Washington County

1,391

1,633

1,721

1,919

1,950

Wayne County

1,295

1,521

1,603

1,787

1,816

Westchester County

3,062

3,596

3,789

4,225

4,293

Wyoming County

1,211

1,423

1,499

1,671

1,698

Yates County

1,219

1,432

1,509

1,683

1,710


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