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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Baker County 1,245 1,462 1,541 1,718 1,746
Benton County 1,706 2,004 2,112 2,355 2,393
Clackamas County 1,913 2,247 2,368 2,640 2,683
Clatsop County 1,567 1,840 1,939 2,162 2,197
Columbia County 1,531 1,798 1,895 2,113 2,147
Coos County 1,382 1,623 1,710 1,907 1,937
Crook County 1,323 1,554 1,637 1,825 1,855
Curry County 1,524 1,790 1,886 2,103 2,137
Deschutes County 1,660 1,950 2,055 2,291 2,328
Douglas County 1,369 1,608 1,694 1,889 1,919
Gilliam County 1,162 1,365 1,438 1,603 1,629
Grant County 1,085 1,275 1,343 1,497 1,522
Harney County 1,133 1,330 1,402 1,563 1,588
Hood River County 1,680 1,973 2,079 2,318 2,356
Jackson County 1,558 1,830 1,928 2,150 2,184
Jefferson County 1,235 1,450 1,528 1,704 1,731
Josephine County 1,446 1,698 1,789 1,995 2,027
Klamath County 1,258 1,478 1,557 1,736 1,764
Lake County 1,093 1,284 1,353 1,509 1,533
Lane County 1,540 1,809 1,906 2,125 2,159
Lincoln County 1,459 1,714 1,806 2,014 2,046
Linn County 1,441 1,693 1,784 1,989 2,021
Malheur County 1,244 1,461 1,539 1,716 1,744
Marion County 1,542 1,812 1,909 2,129 2,163
Morrow County 1,233 1,448 1,526 1,701 1,729
Multnomah County 1,859 2,184 2,301 2,566 2,607
Polk County 1,568 1,842 1,941 2,164 2,199
Sherman County 1,251 1,469 1,548 1,726 1,754
Tillamook County 1,398 1,642 1,730 1,929 1,960
Umatilla County 1,330 1,562 1,646 1,835 1,865
Union County 1,286 1,511 1,592 1,775 1,804
Wallowa County 1,410 1,656 1,745 1,946 1,977
Wasco County 1,399 1,643 1,731 1,930 1,961
Washington County 1,888 2,218 2,337 2,606 2,648
Wheeler County 1,276 1,498 1,579 1,761 1,789
Yamhill County 1,623 1,907 2,009 2,240 2,276