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 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
Alamance County 1,252 1,470 1,549 1,727 1,755
Alexander County 1,123 1,319 1,390 1,550 1,575
Alleghany County 1,106 1,299 1,369 1,526 1,551
Anson County 1,098 1,290 1,359 1,515 1,540
Ashe County 1,165 1,368 1,442 1,608 1,634
Avery County 1,166 1,369 1,443 1,609 1,635
Beaufort County 1,294 1,520 1,602 1,786 1,815
Bertie County 1,179 1,385 1,459 1,627 1,653
Bladen County 1,129 1,326 1,397 1,558 1,583
Brunswick County 1,420 1,667 1,757 1,959 1,991
Buncombe County 1,386 1,628 1,715 1,912 1,943
Burke County 1,126 1,323 1,394 1,554 1,579
Cabarrus County 1,428 1,677 1,767 1,970 2,002
Caldwell County 1,091 1,281 1,350 1,505 1,530
Camden County 1,640 1,926 2,030 2,263 2,300
Carteret County 1,448 1,701 1,792 1,998 2,030
Caswell County 1,163 1,366 1,439 1,604 1,630
Catawba County 1,172 1,377 1,451 1,618 1,644
Chatham County 1,613 1,894 1,996 2,226 2,261
Cherokee County 1,122 1,317 1,388 1,548 1,573
Chowan County 1,268 1,489 1,569 1,749 1,778
Clay County 1,230 1,444 1,522 1,697 1,724
Cleveland County 1,161 1,364 1,437 1,602 1,628
Columbus County 1,155 1,356 1,429 1,593 1,619
Craven County 1,357 1,593 1,679 1,872 1,902
Cumberland County 1,288 1,513 1,594 1,777 1,806
Currituck County 1,634 1,919 2,022 2,255 2,291
Dare County 1,706 2,004 2,112 2,355 2,393
Davidson County 1,185 1,392 1,467 1,636 1,662
Davie County 1,284 1,508 1,589 1,772 1,800
Duplin County 1,201 1,410 1,486 1,657 1,684
Durham County 1,477 1,735 1,828 2,038 2,071
Edgecombe County 1,155 1,356 1,429 1,593 1,619
Forsyth County 1,284 1,508 1,589 1,772 1,800
Franklin County 1,287 1,512 1,593 1,776 1,805
Gaston County 1,252 1,470 1,549 1,727 1,755
Gates County 1,327 1,558 1,642 1,831 1,860
Graham County 1,001 1,176 1,239 1,381 1,404
Granville County 1,347 1,582 1,667 1,859 1,889
Greene County 1,147 1,347 1,419 1,582 1,608
Guilford County 1,327 1,558 1,642 1,831 1,860
Halifax County 1,164 1,368 1,441 1,607 1,633
Harnett County 1,299 1,526 1,608 1,793 1,822
Haywood County 1,257 1,477 1,556 1,735 1,763
Henderson County 1,328 1,559 1,643 1,832 1,862
Hertford County 1,100 1,292 1,361 1,518 1,542
Hoke County 1,277 1,500 1,581 1,763 1,791
Hyde County 1,214 1,426 1,503 1,676 1,703
Iredell County 1,363 1,601 1,687 1,881 1,911
Jackson County 1,246 1,463 1,542 1,719 1,747
Johnston County 1,320 1,551 1,634 1,822 1,851
Jones County 1,168 1,372 1,446 1,612 1,638
Lee County 1,236 1,452 1,530 1,706 1,733
Lenoir County 1,214 1,425 1,502 1,675 1,702
Lincoln County 1,275 1,498 1,578 1,759 1,788
Macon County 1,155 1,356 1,429 1,593 1,619
Madison County 1,366 1,604 1,690 1,884 1,915
Martin County 1,131 1,329 1,400 1,561 1,586
McDowell County 1,084 1,274 1,342 1,496 1,520
Mecklenburg County 1,496 1,758 1,852 2,065 2,098
Mitchell County 1,143 1,342 1,414 1,577 1,602
Montgomery County 1,099 1,291 1,360 1,516 1,541
Moore County 1,426 1,675 1,765 1,968 2,000
Nash County 1,269 1,490 1,570 1,751 1,779
New Hanover County 1,537 1,805 1,902 2,121 2,155
Northampton County 1,163 1,366 1,439 1,604 1,630
Onslow County 1,324 1,555 1,639 1,827 1,857
Orange County 1,778 2,089 2,201 2,454 2,494
Pamlico County 1,256 1,476 1,555 1,734 1,762
Pasquotank County 1,415 1,662 1,751 1,952 1,984
Pender County 1,434 1,684 1,775 1,979 2,011
Perquimans County 1,302 1,529 1,611 1,796 1,825
Person County 1,179 1,385 1,459 1,627 1,653
Pitt County 1,349 1,584 1,669 1,861 1,891
Polk County 1,327 1,558 1,642 1,831 1,860
Randolph County 1,164 1,368 1,441 1,607 1,633
Richmond County 1,046 1,229 1,295 1,444 1,467
Robeson County 1,097 1,289 1,358 1,514 1,539
Rockingham County 1,127 1,324 1,395 1,555 1,581
Rowan County 1,182 1,388 1,463 1,631 1,658
Rutherford County 1,105 1,297 1,367 1,524 1,549
Sampson County 1,160 1,363 1,436 1,601 1,627
Scotland County 1,123 1,319 1,390 1,550 1,575
Stanly County 1,209 1,420 1,496 1,668 1,695
Stokes County 1,168 1,371 1,445 1,611 1,637
Surry County 1,144 1,344 1,416 1,579 1,604
Swain County 1,180 1,386 1,461 1,629 1,655
Transylvania County 1,282 1,506 1,587 1,770 1,798
Tyrrell County 1,159 1,362 1,435 1,600 1,626
Union County 1,556 1,828 1,926 2,147 2,182
Vance County 1,179 1,385 1,459 1,627 1,653
Wake County 1,622 1,906 2,008 2,239 2,275
Warren County 1,180 1,386 1,461 1,629 1,655
Washington County 1,197 1,406 1,482 1,652 1,679
Watauga County 1,420 1,668 1,758 1,960 1,992
Wayne County 1,225 1,439 1,516 1,690 1,718
Wilkes County 1,125 1,321 1,392 1,552 1,577
Wilson County 1,248 1,465 1,544 1,722 1,749
Yadkin County 1,125 1,321 1,392 1,552 1,577
Yancey County 1,086 1,275 1,344 1,499 1,523