IRS Logo
Print - Click this link to Print this page

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.

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

1,162

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


Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 04-Apr-2017