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 April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Alamance County 1,382 1,624 1,711 1,908 1,939
Alexander County 1,245 1,462 1,541 1,718 1,746
Alleghany County 1,257 1,477 1,556 1,735 1,763
Anson County 1,264 1,484 1,564 1,744 1,772
Ashe County 1,259 1,479 1,558 1,737 1,765
Avery County 1,201 1,410 1,486 1,657 1,684
Beaufort County 1,432 1,682 1,772 1,976 2,008
Bertie County 1,290 1,516 1,597 1,781 1,809
Bladen County 1,279 1,502 1,583 1,765 1,794
Brunswick County 1,578 1,853 1,953 2,178 2,213
Buncombe County 1,547 1,816 1,914 2,134 2,169
Burke County 1,234 1,449 1,527 1,703 1,730
Cabarrus County 1,605 1,885 1,986 2,214 2,250
Caldwell County 1,214 1,425 1,502 1,675 1,702
Camden County 1,725 2,026 2,135 2,381 2,419
Carteret County 1,595 1,873 1,974 2,201 2,237
Caswell County 1,266 1,487 1,567 1,747 1,775
Catawba County 1,280 1,503 1,584 1,766 1,795
Chatham County 1,771 2,080 2,192 2,444 2,484
Cherokee County 1,261 1,481 1,561 1,741 1,769
Chowan County 1,404 1,649 1,738 1,938 1,969
Clay County 1,357 1,594 1,680 1,873 1,903
Cleveland County 1,276 1,498 1,579 1,761 1,789
Columbus County 1,298 1,524 1,606 1,791 1,820
Craven County 1,465 1,721 1,813 2,021 2,054
Cumberland County 1,433 1,683 1,773 1,977 2,009
Currituck County 1,824 2,143 2,258 2,518 2,558
Dare County 1,876 2,204 2,322 2,589 2,631
Davidson County 1,315 1,544 1,627 1,814 1,843
Davie County 1,408 1,653 1,742 1,942 1,974
Duplin County 1,313 1,542 1,625 1,812 1,841
Durham County 1,623 1,907 2,009 2,240 2,276
Edgecombe County 1,281 1,504 1,585 1,767 1,796
Forsyth County 1,410 1,656 1,745 1,946 1,977
Franklin County 1,441 1,692 1,783 1,988 2,020
Gaston County 1,384 1,626 1,713 1,910 1,941
Gates County 1,471 1,727 1,820 2,029 2,062
Graham County 1,137 1,335 1,407 1,569 1,594
Granville County 1,491 1,751 1,845 2,057 2,090
Greene County 1,231 1,445 1,523 1,698 1,726
Guilford County 1,452 1,705 1,797 2,004 2,036
Halifax County 1,304 1,532 1,614 1,800 1,829
Harnett County 1,449 1,702 1,793 1,999 2,031
Haywood County 1,395 1,638 1,726 1,924 1,956
Henderson County 1,474 1,731 1,824 2,034 2,067
Hertford County 1,199 1,408 1,484 1,655 1,681
Hoke County 1,397 1,641 1,729 1,928 1,959
Hyde County 1,440 1,691 1,782 1,987 2,019
Iredell County 1,513 1,777 1,873 2,088 2,122
Jackson County 1,379 1,620 1,707 1,903 1,934
Johnston County 1,465 1,721 1,813 2,021 2,054
Jones County 1,290 1,516 1,597 1,781 1,809
Lee County 1,395 1,639 1,727 1,926 1,957
Lenoir County 1,343 1,577 1,662 1,853 1,883
Lincoln County 1,410 1,656 1,745 1,946 1,977
McDowell County 1,193 1,402 1,477 1,647 1,673
Macon County 1,248 1,465 1,544 1,722 1,749
Madison County 1,513 1,777 1,873 2,088 2,122
Martin County 1,211 1,423 1,499 1,671 1,698
Mecklenburg County 1,660 1,949 2,054 2,290 2,327
Mitchell County 1,283 1,507 1,588 1,771 1,799
Montgomery County 1,236 1,452 1,530 1,706 1,733
Moore County 1,576 1,851 1,951 2,175 2,210
Nash County 1,392 1,635 1,723 1,921 1,952
New Hanover County 1,700 1,997 2,104 2,346 2,384
Northampton County 1,306 1,534 1,616 1,802 1,831
Onslow County 1,450 1,703 1,795 2,001 2,034
Orange County 1,964 2,307 2,431 2,711 2,754
Pamlico County 1,404 1,649 1,738 1,938 1,969
Pasquotank County 1,567 1,840 1,939 2,162 2,197
Pender County 1,614 1,896 1,998 2,228 2,264
Perquimans County 1,455 1,709 1,801 2,008 2,041
Person County 1,328 1,559 1,643 1,832 1,862
Pitt County 1,500 1,762 1,857 2,071 2,104
Polk County 1,429 1,679 1,769 1,972 2,004
Randolph County 1,291 1,517 1,598 1,782 1,811
Richmond County 1,162 1,365 1,438 1,603 1,629
Robeson County 1,218 1,431 1,508 1,681 1,709
Rockingham County 1,233 1,448 1,526 1,701 1,729
Rowan County 1,303 1,531 1,613 1,798 1,828
Rutherford County 1,201 1,410 1,486 1,657 1,684
Sampson County 1,264 1,484 1,564 1,744 1,772
Scotland County 1,268 1,489 1,569 1,749 1,778
Stanly County 1,320 1,551 1,634 1,822 1,851
Stokes County 1,288 1,513 1,594 1,777 1,806
Surry County 1,252 1,471 1,550 1,728 1,756
Swain County 1,305 1,533 1,615 1,801 1,830
Transylvania County 1,417 1,665 1,754 1,956 1,987
Tyrrell County 1,273 1,496 1,576 1,757 1,786
Union County 1,725 2,026 2,135 2,381 2,419
Vance County 1,315 1,545 1,628 1,815 1,845
Wake County 1,804 2,119 2,233 2,490 2,530
Warren County 1,315 1,545 1,628 1,815 1,845
Washington County 1,328 1,560 1,644 1,833 1,863
Watauga County 1,526 1,793 1,889 2,106 2,140
Wayne County 1,344 1,578 1,663 1,854 1,884
Wilkes County 1,226 1,440 1,517 1,691 1,719
Wilson County 1,374 1,614 1,701 1,897 1,927
Yadkin County 1,257 1,477 1,556 1,735 1,763
Yancey County 1,180 1,386 1,461 1,629 1,655