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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 March 28, 2016 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Baker County 1,151 1,351 1,424 1,588 1,613
Benton County 1,567 1,840 1,939 2,162 2,197
Clackamas County 1,776 2,086 2,198 2,451 2,490
Clatsop County 1,487 1,746 1,840 2,052 2,085
Columbia County 1,450 1,703 1,794 2,000 2,033
Coos County 1,241 1,458 1,536 1,713 1,740
Crook County 1,221 1,434 1,511 1,685 1,712
Curry County 1,344 1,578 1,663 1,854 1,884
Deschutes County 1,508 1,771 1,866 2,081 2,114
Douglas County 1,261 1,481 1,561 1,741 1,769
Gilliam County 1,081 1,270 1,338 1,492 1,516
Grant County 1,073 1,260 1,328 1,481 1,505
Harney County 1,043 1,225 1,291 1,439 1,463
Hood River County 1,648 1,935 2,039 2,273 2,310
Jackson County 1,456 1,710 1,802 2,009 2,042
Jefferson County 1,230 1,444 1,522 1,697 1,724
Josephine County 1,342 1,576 1,661 1,852 1,882
Klamath County 1,214 1,425 1,502 1,675 1,702
Lake County 1,117 1,312 1,382 1,541 1,566
Lane County 1,435 1,685 1,776 1,980 2,012
Lincoln County 1,362 1,600 1,686 1,880 1,910
Linn County 1,326 1,557 1,641 1,830 1,859
Malheur County 1,161 1,364 1,437 1,602 1,628
Marion County 1,425 1,673 1,763 1,966 1,997
Morrow County 1,129 1,326 1,397 1,558 1,583
Multnomah County 1,670 1,962 2,067 2,305 2,342
Polk County 1,478 1,736 1,829 2,039 2,072
Sherman County 1,085 1,275 1,343 1,497 1,522
Tillamook County 1,287 1,512 1,593 1,776 1,805
Umatilla County 1,211 1,423 1,499 1,671 1,698
Union County 1,161 1,364 1,437 1,602 1,628
Wallowa County 1,234 1,449 1,527 1,703 1,730
Wasco County 1,328 1,560 1,644 1,833 1,863
Washington County 1,746 2,051 2,161 2,410 2,448
Wheeler County 1,134 1,331 1,403 1,564 1,590
Yamhill County 1,514 1,778 1,874 2,090 2,123

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Page Last Reviewed or Updated: 02-Sep-2016