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Pennsylvania - 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
Adams County 1,542 1,811 1,908 2,127 2,162
Allegheny County 1,345 1,580 1,665 1,856 1,886
Armstrong County 1,120 1,315 1,386 1,545 1,570
Beaver County 1,245 1,462 1,541 1,718 1,746
Bedford County 1,143 1,343 1,415 1,578 1,603
Berks County 1,492 1,752 1,846 2,058 2,092
Blair County 1,138 1,336 1,408 1,570 1,595
Bradford County 1,208 1,419 1,495 1,667 1,694
Bucks County 1,981 2,327 2,452 2,734 2,778
Butler County 1,467 1,723 1,816 2,025 2,058
Cambria County 1,092 1,283 1,352 1,507 1,532
Cameron County 1,025 1,203 1,268 1,414 1,437
Carbon County 1,354 1,591 1,676 1,869 1,899
Centre County 1,514 1,778 1,874 2,090 2,123
Chester County 2,093 2,458 2,590 2,888 2,934
Clarion County 1,084 1,273 1,341 1,495 1,519
Clearfield County 1,079 1,267 1,335 1,489 1,513
Clinton County 1,197 1,406 1,482 1,652 1,679
Columbia County 1,234 1,449 1,527 1,703 1,730
Crawford County 1,139 1,338 1,410 1,572 1,598
Cumberland County 1,488 1,747 1,841 2,053 2,086
Dauphin County 1,405 1,650 1,739 1,939 1,970
Delaware County 1,784 2,095 2,208 2,462 2,502
Elk County 1,045 1,227 1,293 1,442 1,465
Erie County 1,206 1,417 1,493 1,665 1,692
Fayette County 1,094 1,285 1,354 1,510 1,534
Forest County 965 1,133 1,194 1,331 1,353
Franklin County 1,387 1,629 1,717 1,914 1,945
Fulton County 1,233 1,448 1,526 1,701 1,729
Greene County 1,090 1,280 1,349 1,504 1,528
Huntingdon County 1,166 1,369 1,443 1,609 1,635
Indiana County 1,191 1,399 1,474 1,644 1,670
Jefferson County 1,063 1,249 1,316 1,467 1,491
Juniata County 1,197 1,405 1,481 1,651 1,678
Lackawanna County 1,345 1,579 1,664 1,855 1,885
Lancaster County 1,483 1,742 1,836 2,047 2,080
Lawrence County 1,153 1,354 1,427 1,591 1,617
Lebanon County 1,375 1,615 1,702 1,898 1,928
Lehigh County 1,579 1,854 1,954 2,179 2,214
Luzerne County 1,273 1,495 1,575 1,756 1,784
Lycoming County 1,258 1,478 1,557 1,736 1,764
McKean County 1,012 1,188 1,252 1,396 1,419
Mercer County 1,151 1,352 1,425 1,589 1,615
Mifflin County 1,143 1,342 1,414 1,577 1,602
Monroe County 1,681 1,975 2,081 2,320 2,358
Montgomery County 1,922 2,258 2,379 2,653 2,695
Montour County 1,346 1,581 1,666 1,858 1,888
Northampton County 1,647 1,934 2,038 2,272 2,309
Northumberland County 1,172 1,377 1,451 1,618 1,644
Perry County 1,373 1,612 1,699 1,894 1,925
Philadelphia County 1,298 1,525 1,607 1,792 1,821
Pike County 1,530 1,796 1,893 2,111 2,145
Potter County 1,131 1,329 1,400 1,561 1,586
Schuylkill County 1,197 1,406 1,482 1,652 1,679
Snyder County 1,246 1,463 1,542 1,719 1,747
Somerset County 1,130 1,327 1,398 1,559 1,584
Sullivan County 1,206 1,417 1,493 1,665 1,692
Susquehanna County 1,259 1,479 1,558 1,737 1,765
Tioga County 1,231 1,446 1,524 1,699 1,727
Union County 1,296 1,522 1,604 1,788 1,817
Venango County 1,025 1,203 1,268 1,414 1,437
Warren County 1,054 1,238 1,305 1,455 1,479
Washington County 1,323 1,554 1,637 1,825 1,855
Wayne County 1,375 1,615 1,702 1,898 1,928
Westmoreland County 1,260 1,480 1,560 1,739 1,767
Wyoming County 1,302 1,529 1,611 1,796 1,825
York County 1,497 1,758 1,853 2,066 2,099

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