Oregon - 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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Baker County $1,459 $1,714 $1,806 $2,014 $2,046
Benton County $2,138 $2,511 $2,646 $2,950 $2,998
Clackamas County $2,419 $2,841 $2,994 $3,338 $3,392
Clatsop County $1,948 $2,288 $2,411 $2,688 $2,732
Columbia County $1,896 $2,227 $2,347 $2,617 $2,659
Coos County $1,672 $1,963 $2,069 $2,307 $2,344
Crook County $1,840 $2,161 $2,277 $2,539 $2,580
Curry County $1,840 $2,161 $2,277 $2,539 $2,580
Deschutes County $2,127 $2,499 $2,633 $2,936 $2,983
Douglas County $1,609 $1,889 $1,991 $2,220 $2,256
Gilliam County $1,561 $1,833 $1,932 $2,154 $2,189
Grant County $1,358 $1,595 $1,681 $1,874 $1,905
Harney County $1,336 $1,569 $1,653 $1,843 $1,873
Hood River County $2,219 $2,606 $2,746 $3,062 $3,111
Jackson County $1,923 $2,259 $2,380 $2,654 $2,697
Jefferson County $1,720 $2,020 $2,129 $2,374 $2,412
Josephine County $1,790 $2,102 $2,215 $2,470 $2,510
Klamath County $1,559 $1,831 $1,929 $2,151 $2,186
Lake County $1,504 $1,767 $1,862 $2,076 $2,110
Lane County $1,914 $2,248 $2,369 $2,641 $2,684
Lincoln County $1,752 $2,057 $2,168 $2,417 $2,456
Linn County $1,789 $2,101 $2,214 $2,469 $2,508
Malheur County $1,476 $1,734 $1,827 $2,037 $2,070
Marion County $1,920 $2,255 $2,376 $2,649 $2,692
Morrow County $1,512 $1,776 $1,871 $2,086 $2,120
Multnomah County $2,358 $2,769 $2,918 $3,254 $3,306
Polk County $1,988 $2,335 $2,460 $2,743 $2,787
Sherman County $1,421 $1,669 $1,759 $1,961 $1,993
Tillamook County $1,836 $2,156 $2,272 $2,533 $2,574
Umatilla County $1,647 $1,934 $2,038 $2,272 $2,309
Union County $1,588 $1,865 $1,965 $2,191 $2,226
Wallowa County $1,659 $1,948 $2,053 $2,289 $2,326
Wasco County $1,783 $2,094 $2,207 $2,461 $2,501
Washington County $2,374 $2,788 $2,938 $3,276 $3,329
Wheeler County $1,378 $1,619 $1,706 $1,902 $1,933
Yamhill County $2,040 $2,396 $2,525 $2,815 $2,861