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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Baker County 1,177 1,383 1,457 1,625 1,651
Benton County 1,631 1,916 2,019 2,251 2,288
Clackamas County 1,834 2,154 2,270 2,531 2,572
Clatsop County 1,487 1,746 1,840 2,052 2,085
Columbia County 1,514 1,778 1,874 2,090 2,123
Coos County 1,275 1,498 1,578 1,759 1,788
Crook County 1,307 1,535 1,617 1,803 1,832
Curry County 1,459 1,714 1,806 2,014 2,046
Deschutes County 1,531 1,798 1,895 2,113 2,147
Douglas County 1,301 1,528 1,610 1,795 1,824
Gilliam County 1,130 1,327 1,398 1,559 1,584
Grant County 1,093 1,284 1,353 1,509 1,533
Harney County 1,054 1,237 1,304 1,454 1,477
Hood River County 1,628 1,912 2,015 2,247 2,283
Jackson County 1,483 1,741 1,835 2,046 2,079
Jefferson County 1,201 1,410 1,486 1,657 1,684
Josephine County 1,384 1,626 1,713 1,910 1,941
Klamath County 1,224 1,438 1,515 1,689 1,716
Lake County 1,126 1,323 1,394 1,554 1,579
Lane County 1,471 1,727 1,820 2,029 2,062
Lincoln County 1,403 1,648 1,737 1,937 1,968
Linn County 1,379 1,620 1,707 1,903 1,934
Malheur County 1,208 1,419 1,495 1,667 1,694
Marion County 1,492 1,753 1,847 2,059 2,093
Morrow County 1,142 1,341 1,413 1,575 1,601
Multnomah County 1,773 2,082 2,194 2,446 2,486
Polk County 1,506 1,769 1,864 2,078 2,112
Sherman County 1,180 1,386 1,460 1,628 1,654
Tillamook County 1,342 1,576 1,661 1,852 1,882
Umatilla County 1,261 1,481 1,561 1,741 1,769
Union County 1,219 1,432 1,509 1,683 1,710
Wallowa County 1,259 1,479 1,558 1,737 1,765
Wasco County 1,354 1,591 1,676 1,869 1,899
Washington County 1,810 2,126 2,240 2,498 2,538
Wheeler County 1,211 1,423 1,499 1,671 1,698
Yamhill County 1,573 1,848 1,947 2,171 2,206

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