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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Alamance County 1,260 1,480 1,560 1,739 1,767
Alexander County 1,134 1,332 1,404 1,565 1,591
Alleghany County 1,145 1,345 1,417 1,580 1,605
Anson County 1,151 1,351 1,424 1,588 1,613
Ashe County 1,147 1,347 1,419 1,582 1,608
Avery County 1,092 1,283 1,352 1,507 1,532
Beaufort County 1,307 1,535 1,617 1,803 1,832
Bertie County 1,176 1,381 1,455 1,622 1,649
Bladen County 1,165 1,368 1,442 1,608 1,634
Brunswick County 1,441 1,693 1,784 1,989 2,021
Buncombe County 1,412 1,659 1,748 1,949 1,980
Burke County 1,123 1,319 1,390 1,550 1,575
Cabarrus County 1,467 1,722 1,815 2,024 2,056
Caldwell County 1,105 1,298 1,368 1,525 1,550
Camden County 1,578 1,853 1,953 2,178 2,213
Carteret County 1,458 1,712 1,804 2,011 2,044
Caswell County 1,153 1,354 1,427 1,591 1,617
Catawba County 1,166 1,369 1,443 1,609 1,635
Chatham County 1,621 1,904 2,006 2,237 2,273
Cherokee County 1,149 1,349 1,422 1,586 1,611
Chowan County 1,281 1,505 1,586 1,768 1,797
Clay County 1,238 1,454 1,532 1,708 1,736
Cleveland County 1,163 1,366 1,439 1,604 1,630
Columbus County 1,182 1,388 1,463 1,631 1,658
Craven County 1,337 1,571 1,655 1,845 1,875
Cumberland County 1,307 1,535 1,618 1,804 1,833
Currituck County 1,669 1,961 2,066 2,304 2,341
Dare County 1,718 2,018 2,126 2,370 2,409
Davidson County 1,198 1,407 1,483 1,654 1,680
Davie County 1,284 1,508 1,589 1,772 1,800
Duplin County 1,197 1,405 1,481 1,651 1,678
Durham County 1,483 1,742 1,836 2,047 2,080
Edgecombe County 1,167 1,370 1,444 1,610 1,636
Forsyth County 1,286 1,511 1,592 1,775 1,804
Franklin County 1,315 1,544 1,627 1,814 1,843
Gaston County 1,262 1,482 1,562 1,742 1,770
Gates County 1,342 1,576 1,661 1,852 1,882
Graham County 1,033 1,214 1,279 1,426 1,449
Granville County 1,361 1,599 1,685 1,879 1,909
Greene County 1,120 1,315 1,386 1,545 1,570
Guilford County 1,325 1,556 1,640 1,829 1,858
Halifax County 1,188 1,395 1,470 1,639 1,666
Harnett County 1,322 1,553 1,636 1,824 1,854
Haywood County 1,272 1,494 1,574 1,755 1,783
Henderson County 1,345 1,580 1,665 1,856 1,886
Hertford County 1,091 1,281 1,350 1,505 1,530
Hoke County 1,274 1,497 1,577 1,758 1,787
Hyde County 1,314 1,543 1,626 1,813 1,842
Iredell County 1,382 1,623 1,710 1,907 1,937
Jackson County 1,258 1,478 1,557 1,736 1,764
Johnston County 1,337 1,571 1,655 1,845 1,875
Jones County 1,176 1,381 1,455 1,622 1,649
Lee County 1,273 1,495 1,575 1,756 1,784
Lenoir County 1,224 1,438 1,515 1,689 1,716
Lincoln County 1,286 1,511 1,592 1,775 1,804
McDowell County 1,086 1,275 1,344 1,499 1,523
Macon County 1,136 1,334 1,406 1,568 1,593
Madison County 1,382 1,623 1,710 1,907 1,937
Martin County 1,102 1,294 1,364 1,521 1,545
Mecklenburg County 1,517 1,782 1,878 2,094 2,128
Mitchell County 1,169 1,373 1,447 1,613 1,639
Montgomery County 1,126 1,322 1,393 1,553 1,578
Moore County 1,440 1,691 1,782 1,987 2,019
Nash County 1,269 1,491 1,571 1,752 1,780
New Hanover County 1,555 1,826 1,924 2,145 2,180
Northampton County 1,190 1,398 1,473 1,642 1,669
Onslow County 1,324 1,554 1,638 1,826 1,856
Orange County 1,799 2,113 2,227 2,483 2,523
Pamlico County 1,281 1,505 1,586 1,768 1,797
Pasquotank County 1,431 1,681 1,771 1,975 2,007
Pender County 1,475 1,733 1,826 2,036 2,069
Perquimans County 1,328 1,559 1,643 1,832 1,862
Person County 1,210 1,421 1,497 1,669 1,696
Pitt County 1,370 1,610 1,696 1,891 1,922
Polk County 1,305 1,533 1,615 1,801 1,830
Randolph County 1,176 1,382 1,456 1,623 1,650
Richmond County 1,057 1,241 1,308 1,458 1,482
Robeson County 1,109 1,303 1,373 1,531 1,556
Rockingham County 1,122 1,318 1,389 1,549 1,574
Rowan County 1,187 1,394 1,469 1,638 1,664
Rutherford County 1,092 1,283 1,352 1,507 1,532
Sampson County 1,151 1,351 1,424 1,588 1,613
Scotland County 1,155 1,356 1,429 1,593 1,619
Stanly County 1,203 1,413 1,489 1,660 1,687
Stokes County 1,173 1,378 1,452 1,619 1,645
Surry County 1,141 1,340 1,412 1,574 1,600
Swain County 1,189 1,396 1,471 1,640 1,667
Transylvania County 1,293 1,518 1,600 1,784 1,813
Tyrrell County 1,159 1,362 1,435 1,600 1,626
Union County 1,578 1,853 1,953 2,178 2,213
Vance County 1,199 1,408 1,484 1,655 1,681
Wake County 1,652 1,940 2,044 2,279 2,316
Warren County 1,199 1,408 1,484 1,655 1,681
Washington County 1,210 1,422 1,498 1,670 1,697
Watauga County 1,394 1,637 1,725 1,923 1,954
Wayne County 1,225 1,439 1,516 1,690 1,718
Wilkes County 1,116 1,311 1,381 1,540 1,565
Wilson County 1,253 1,472 1,551 1,729 1,757
Yadkin County 1,145 1,345 1,417 1,580 1,605
Yancey County 1,074 1,261 1,329 1,482 1,506