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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 28, 2016 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
Adams County 1,485 1,744 1,838 2,049 2,082
Allegheny County 1,291 1,517 1,598 1,782 1,811
Armstrong County 1,063 1,248 1,315 1,466 1,490
Beaver County 1,196 1,405 1,480 1,650 1,677
Bedford County 1,077 1,265 1,333 1,486 1,510
Berks County 1,453 1,706 1,798 2,005 2,037
Blair County 1,071 1,258 1,326 1,478 1,502
Bradford County 1,143 1,343 1,415 1,578 1,603
Bucks County 1,931 2,268 2,390 2,665 2,708
Butler County 1,391 1,633 1,721 1,919 1,950
Cambria County 1,041 1,222 1,288 1,436 1,459
Cameron County 995 1,168 1,231 1,373 1,395
Carbon County 1,319 1,550 1,633 1,821 1,850
Centre County 1,411 1,657 1,746 1,947 1,978
Chester County 2,027 2,381 2,509 2,798 2,843
Clarion County 1,036 1,217 1,282 1,429 1,453
Clearfield County 1,051 1,235 1,301 1,451 1,474
Clinton County 1,134 1,331 1,403 1,564 1,590
Columbia County 1,190 1,398 1,473 1,642 1,669
Crawford County 1,084 1,273 1,341 1,495 1,519
Cumberland County 1,433 1,684 1,774 1,978 2,010
Dauphin County 1,365 1,603 1,689 1,883 1,914
Delaware County 1,745 2,050 2,160 2,408 2,447
Elk County 1,006 1,182 1,245 1,388 1,411
Erie County 1,147 1,348 1,420 1,583 1,609
Fayette County 1,031 1,211 1,276 1,423 1,446
Forest County 923 1,084 1,142 1,273 1,294
Franklin County 1,332 1,564 1,648 1,838 1,867
Fulton County 1,211 1,423 1,499 1,671 1,698
Greene County 1,040 1,221 1,287 1,435 1,458
Huntingdon County 1,087 1,276 1,345 1,500 1,524
Indiana County 1,127 1,324 1,395 1,555 1,581
Jefferson County 985 1,157 1,219 1,359 1,381
Juniata County 1,175 1,380 1,454 1,621 1,647
Lackawanna County 1,300 1,527 1,609 1,794 1,823
Lancaster County 1,428 1,677 1,767 1,970 2,002
Lawrence County 1,105 1,297 1,367 1,524 1,549
Lebanon County 1,342 1,576 1,661 1,852 1,882
Lehigh County 1,529 1,796 1,892 2,110 2,144
Luzerne County 1,218 1,431 1,508 1,681 1,709
Lycoming County 1,203 1,413 1,489 1,660 1,687
McKean County 964 1,132 1,193 1,330 1,352
Mercer County 1,086 1,275 1,344 1,499 1,523
Mifflin County 1,056 1,240 1,307 1,457 1,481
Monroe County 1,638 1,924 2,027 2,260 2,297
Montgomery County 1,900 2,231 2,351 2,621 2,664
Montour County 1,246 1,463 1,542 1,719 1,747
Northampton County 1,594 1,872 1,973 2,200 2,235
Northumberland County 1,107 1,300 1,370 1,528 1,552
Perry County 1,312 1,541 1,624 1,811 1,840
Philadelphia County 1,240 1,457 1,535 1,712 1,739
Pike County 1,485 1,744 1,838 2,049 2,082
Potter County 1,091 1,281 1,350 1,505 1,530
Schuylkill County 1,146 1,346 1,418 1,581 1,607
Snyder County 1,188 1,395 1,470 1,639 1,666
Somerset County 1,084 1,274 1,342 1,496 1,520
Sullivan County 1,149 1,349 1,422 1,586 1,611
Susquehanna County 1,209 1,420 1,496 1,668 1,695
Tioga County 1,153 1,354 1,427 1,591 1,617
Union County 1,273 1,495 1,575 1,756 1,784
Venango County 974 1,144 1,206 1,345 1,366
Warren County 1,016 1,194 1,258 1,403 1,425
Washington County 1,256 1,475 1,554 1,733 1,761
Wayne County 1,361 1,599 1,685 1,879 1,909
Westmoreland County 1,214 1,426 1,503 1,676 1,703
Wyoming County 1,251 1,469 1,548 1,726 1,754
York County 1,465 1,721 1,813 2,021 2,054

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Page Last Reviewed or Updated: 06-Sep-2016