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North Carolina - 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
Alamance County 1,235 1,451 1,529 1,705 1,732
Alexander County 1,054 1,237 1,304 1,454 1,477
Alleghany County 1,169 1,373 1,447 1,613 1,639
Anson County 1,035 1,216 1,281 1,428 1,451
Ashe County 1,126 1,323 1,394 1,554 1,579
Avery County 1,155 1,356 1,429 1,593 1,619
Beaufort County 1,259 1,479 1,558 1,737 1,765
Bertie County 1,133 1,330 1,402 1,563 1,588
Bladen County 1,084 1,274 1,342 1,496 1,520
Brunswick County 1,370 1,609 1,695 1,890 1,920
Buncombe County 1,322 1,553 1,636 1,824 1,854
Burke County 1,082 1,271 1,339 1,493 1,517
Cabarrus County 1,385 1,627 1,714 1,911 1,942
Caldwell County 1,041 1,222 1,288 1,436 1,459
Camden County 1,669 1,961 2,066 2,304 2,341
Carteret County 1,374 1,613 1,700 1,896 1,926
Caswell County 1,119 1,314 1,385 1,544 1,569
Catawba County 1,148 1,349 1,421 1,584 1,610
Chatham County 1,514 1,778 1,874 2,090 2,123
Cherokee County 1,016 1,193 1,257 1,402 1,424
Chowan County 1,301 1,528 1,610 1,795 1,824
Clay County 1,109 1,302 1,372 1,530 1,554
Cleveland County 1,094 1,285 1,354 1,510 1,534
Columbus County 1,144 1,344 1,416 1,579 1,604
Craven County 1,306 1,534 1,616 1,802 1,831
Cumberland County 1,247 1,464 1,543 1,720 1,748
Currituck County 1,534 1,802 1,899 2,117 2,152
Dare County 1,649 1,937 2,041 2,276 2,312
Davidson County 1,156 1,358 1,431 1,596 1,621
Davie County 1,237 1,453 1,531 1,707 1,735
Duplin County 1,136 1,334 1,406 1,568 1,593
Durham County 1,434 1,684 1,775 1,979 2,011
Edgecombe County 1,109 1,302 1,372 1,530 1,554
Forsyth County 1,258 1,478 1,557 1,736 1,764
Franklin County 1,233 1,448 1,526 1,701 1,729
Gaston County 1,214 1,426 1,503 1,676 1,703
Gates County 1,329 1,561 1,645 1,834 1,864
Graham County 940 1,104 1,163 1,297 1,318
Granville County 1,274 1,497 1,577 1,758 1,787
Greene County 1,126 1,323 1,394 1,554 1,579
Guilford County 1,307 1,535 1,617 1,803 1,832
Halifax County 1,124 1,320 1,391 1,551 1,576
Harnett County 1,272 1,494 1,574 1,755 1,783
Haywood County 1,237 1,453 1,531 1,707 1,735
Henderson County 1,236 1,452 1,530 1,706 1,733
Hertford County 1,067 1,254 1,321 1,473 1,497
Hoke County 1,197 1,406 1,482 1,652 1,679
Hyde County 1,078 1,266 1,334 1,487 1,511
Iredell County 1,311 1,539 1,622 1,809 1,838
Jackson County 1,206 1,416 1,492 1,664 1,690
Johnston County 1,290 1,515 1,596 1,780 1,808
Jones County 1,144 1,344 1,416 1,579 1,604
Lee County 1,190 1,398 1,473 1,642 1,669
Lenoir County 1,155 1,356 1,429 1,593 1,619
Lincoln County 1,244 1,461 1,540 1,717 1,745
McDowell County 1,018 1,196 1,260 1,405 1,428
Macon County 1,130 1,328 1,399 1,560 1,585
Madison County 1,227 1,441 1,518 1,693 1,720
Martin County 1,137 1,335 1,407 1,569 1,594
Mecklenburg County 1,450 1,703 1,794 2,000 2,033
Mitchell County 1,097 1,289 1,358 1,514 1,539
Montgomery County 1,067 1,254 1,321 1,473 1,497
Moore County 1,363 1,601 1,687 1,881 1,911
Nash County 1,237 1,453 1,531 1,707 1,735
New Hanover County 1,509 1,772 1,867 2,082 2,115
Northampton County 1,064 1,250 1,317 1,468 1,492
Onslow County 1,300 1,527 1,609 1,794 1,823
Orange County 1,731 2,033 2,142 2,388 2,427
Pamlico County 1,212 1,424 1,500 1,673 1,700
Pasquotank County 1,397 1,641 1,729 1,928 1,959
Pender County 1,336 1,569 1,653 1,843 1,873
Perquimans County 1,354 1,591 1,676 1,869 1,899
Person County 1,162 1,365 1,438 1,603 1,629
Pitt County 1,304 1,532 1,614 1,800 1,829
Polk County 1,309 1,537 1,620 1,806 1,835
Randolph County 1,109 1,302 1,372 1,530 1,554
Richmond County 1,035 1,216 1,281 1,428 1,451
Robeson County 1,062 1,247 1,314 1,465 1,489
Rockingham County 1,088 1,277 1,346 1,501 1,525
Rowan County 1,144 1,344 1,416 1,579 1,604
Rutherford County 1,059 1,244 1,311 1,462 1,485
Sampson County 1,125 1,321 1,392 1,552 1,577
Scotland County 1,107 1,300 1,370 1,528 1,552
Stanly County 1,197 1,405 1,481 1,651 1,678
Stokes County 1,147 1,347 1,419 1,582 1,608
Surry County 1,115 1,310 1,380 1,539 1,564
Swain County 1,102 1,294 1,364 1,521 1,545
Transylvania County 1,231 1,445 1,523 1,698 1,726
Tyrrell County 1,085 1,275 1,343 1,497 1,522
Union County 1,487 1,746 1,840 2,052 2,085
Vance County 1,127 1,324 1,395 1,555 1,581
Wake County 1,557 1,829 1,927 2,149 2,183
Warren County 1,171 1,375 1,449 1,616 1,642
Washington County 1,079 1,268 1,336 1,490 1,514
Watauga County 1,370 1,609 1,695 1,890 1,920
Wayne County 1,164 1,368 1,441 1,607 1,633
Wilkes County 1,091 1,281 1,350 1,505 1,530
Wilson County 1,245 1,462 1,541 1,718 1,746
Yadkin County 1,095 1,286 1,355 1,511 1,535
Yancey County 1,069 1,256 1,323 1,475 1,499

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