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 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
Baker County 1,294 1,520 1,602 1,786 1,815
Benton County 1,759 2,066 2,177 2,427 2,467
Clackamas County 1,955 2,296 2,419 2,697 2,741
Clatsop County 1,566 1,839 1,938 2,161 2,196
Columbia County 1,557 1,829 1,927 2,149 2,183
Coos County 1,385 1,627 1,714 1,911 1,942
Crook County 1,435 1,685 1,776 1,980 2,012
Curry County 1,491 1,751 1,845 2,057 2,090
Deschutes County 1,702 2,000 2,107 2,349 2,387
Douglas County 1,375 1,615 1,702 1,898 1,928
Gilliam County 1,222 1,435 1,512 1,686 1,713
Grant County 1,117 1,312 1,382 1,541 1,566
Harney County 1,117 1,312 1,382 1,541 1,566
Hood River County 1,671 1,963 2,068 2,306 2,343
Jackson County 1,572 1,846 1,945 2,169 2,204
Jefferson County 1,277 1,500 1,581 1,763 1,791
Josephine County 1,463 1,719 1,811 2,019 2,052
Klamath County 1,267 1,488 1,568 1,748 1,777
Lake County 1,238 1,454 1,532 1,708 1,736
Lane County 1,568 1,842 1,941 2,164 2,199
Lincoln County 1,443 1,695 1,786 1,991 2,024
Linn County 1,467 1,722 1,815 2,024 2,056
Malheur County 1,215 1,427 1,504 1,677 1,704
Marion County 1,570 1,844 1,943 2,166 2,201
Morrow County 1,259 1,479 1,558 1,737 1,765
Multnomah County 1,888 2,218 2,337 2,606 2,648
Polk County 1,592 1,870 1,970 2,197 2,232
Sherman County 1,305 1,533 1,615 1,801 1,830
Tillamook County 1,403 1,648 1,737 1,937 1,968
Umatilla County 1,340 1,574 1,659 1,850 1,880
Union County 1,298 1,524 1,606 1,791 1,820
Wallowa County 1,416 1,664 1,753 1,955 1,986
Wasco County 1,410 1,656 1,745 1,946 1,977
Washington County 1,928 2,264 2,386 2,660 2,703
Wheeler County 1,149 1,349 1,422 1,586 1,611
Yamhill County 1,669 1,960 2,065 2,302 2,340