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 27, 2017 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.
| 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 |
1,162 |
1,365 |
1,438 |
1,603 |
1,629 |
| Benton County |
1,572 |
1,847 |
1,946 |
2,170 |
2,205 |
| Clackamas County |
1,795 |
2,109 |
2,222 |
2,478 |
2,518 |
| Clatsop County |
1,520 |
1,785 |
1,881 |
2,097 |
2,131 |
| Columbia County |
1,460 |
1,715 |
1,807 |
2,015 |
2,047 |
| Coos County |
1,248 |
1,465 |
1,544 |
1,722 |
1,749 |
| Crook County |
1,260 |
1,479 |
1,559 |
1,738 |
1,766 |
| Curry County |
1,386 |
1,628 |
1,715 |
1,912 |
1,943 |
| Deschutes County |
1,495 |
1,756 |
1,850 |
2,063 |
2,096 |
| Douglas County |
1,285 |
1,509 |
1,590 |
1,773 |
1,801 |
| Gilliam County |
1,075 |
1,262 |
1,330 |
1,483 |
1,507 |
| Grant County |
1,082 |
1,271 |
1,339 |
1,493 |
1,517 |
| Harney County |
1,024 |
1,202 |
1,267 |
1,413 |
1,436 |
| Hood River County |
1,651 |
1,939 |
2,043 |
2,278 |
2,315 |
| Jackson County |
1,454 |
1,708 |
1,800 |
2,007 |
2,039 |
| Jefferson County |
1,215 |
1,427 |
1,504 |
1,677 |
1,704 |
| Josephine County |
1,342 |
1,576 |
1,661 |
1,852 |
1,882 |
| Klamath County |
1,223 |
1,437 |
1,514 |
1,688 |
1,715 |
| Lake County |
1,107 |
1,300 |
1,370 |
1,528 |
1,552 |
| Lane County |
1,449 |
1,702 |
1,793 |
1,999 |
2,031 |
| Lincoln County |
1,370 |
1,609 |
1,695 |
1,890 |
1,920 |
| Linn County |
1,357 |
1,594 |
1,680 |
1,873 |
1,903 |
| Malheur County |
1,179 |
1,385 |
1,459 |
1,627 |
1,653 |
| Marion County |
1,446 |
1,698 |
1,789 |
1,995 |
2,027 |
| Morrow County |
1,108 |
1,301 |
1,371 |
1,529 |
1,553 |
| Multnomah County |
1,702 |
1,999 |
2,106 |
2,348 |
2,386 |
| Polk County |
1,478 |
1,736 |
1,829 |
2,039 |
2,072 |
| Sherman County |
1,096 |
1,287 |
1,356 |
1,512 |
1,536 |
| Tillamook County |
1,306 |
1,534 |
1,616 |
1,802 |
1,831 |
| Umatilla County |
1,247 |
1,464 |
1,543 |
1,720 |
1,748 |
| Union County |
1,179 |
1,385 |
1,459 |
1,627 |
1,653 |
| Wallowa County |
1,219 |
1,432 |
1,509 |
1,683 |
1,710 |
| Wasco County |
1,321 |
1,552 |
1,635 |
1,823 |
1,852 |
| Washington County |
1,757 |
2,064 |
2,175 |
2,425 |
2,464 |
| Wheeler County |
1,167 |
1,370 |
1,444 |
1,610 |
1,636 |
| Yamhill County |
1,524 |
1,790 |
1,886 |
2,103 |
2,137 |
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