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 Related Topic Local Standards: Housing and Utilities