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 April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Adams County 1,708 2,006 2,114 2,357 2,395
Allegheny County 1,544 1,814 1,911 2,131 2,165
Armstrong County 1,313 1,542 1,625 1,812 1,841
Beaver County 1,437 1,687 1,778 1,982 2,014
Bedford County 1,319 1,549 1,632 1,820 1,849
Berks County 1,689 1,983 2,090 2,330 2,368
Blair County 1,286 1,511 1,592 1,775 1,804
Bradford County 1,338 1,572 1,656 1,846 1,876
Bucks County 2,237 2,627 2,768 3,086 3,136
Butler County 1,694 1,989 2,096 2,337 2,375
Cambria County 1,241 1,458 1,536 1,713 1,740
Cameron County 1,180 1,386 1,461 1,629 1,655
Carbon County 1,471 1,728 1,821 2,030 2,063
Centre County 1,732 2,034 2,143 2,389 2,428
Chester County 2,353 2,763 2,912 3,247 3,299
Clarion County 1,246 1,463 1,542 1,719 1,747
Clearfield County 1,220 1,433 1,510 1,684 1,711
Clinton County 1,339 1,572 1,657 1,848 1,877
Columbia County 1,396 1,640 1,728 1,927 1,958
Crawford County 1,286 1,511 1,592 1,775 1,804
Cumberland County 1,672 1,963 2,069 2,307 2,344
Dauphin County 1,587 1,864 1,964 2,190 2,225
Delaware County 2,000 2,349 2,475 2,760 2,804
Elk County 1,214 1,426 1,503 1,676 1,703
Erie County 1,395 1,638 1,726 1,924 1,956
Fayette County 1,267 1,488 1,568 1,748 1,777
Forest County 1,067 1,254 1,321 1,473 1,497
Franklin County 1,563 1,835 1,934 2,156 2,191
Fulton County 1,408 1,654 1,743 1,943 1,975
Greene County 1,274 1,497 1,577 1,758 1,787
Huntingdon County 1,330 1,562 1,646 1,835 1,865
Indiana County 1,337 1,571 1,655 1,845 1,875
Jefferson County 1,200 1,409 1,485 1,656 1,683
Juniata County 1,322 1,553 1,636 1,824 1,854
Lackawanna County 1,530 1,796 1,893 2,111 2,145
Lancaster County 1,685 1,980 2,086 2,326 2,363
Lawrence County 1,312 1,541 1,624 1,811 1,840
Lebanon County 1,538 1,806 1,903 2,122 2,156
Lehigh County 1,770 2,078 2,190 2,442 2,481
Luzerne County 1,422 1,670 1,760 1,962 1,994
Lycoming County 1,420 1,667 1,757 1,959 1,991
McKean County 1,148 1,349 1,421 1,584 1,610
Mercer County 1,309 1,537 1,620 1,806 1,835
Mifflin County 1,312 1,541 1,624 1,811 1,840
Monroe County 1,817 2,134 2,249 2,508 2,548
Montgomery County 2,183 2,564 2,702 3,013 3,061
Montour County 1,508 1,771 1,866 2,081 2,114
Northampton County 1,824 2,142 2,257 2,517 2,557
Northumberland County 1,318 1,548 1,631 1,819 1,848
Perry County 1,542 1,812 1,909 2,129 2,163
Philadelphia County 1,497 1,758 1,853 2,066 2,099
Pike County 1,714 2,013 2,121 2,365 2,403
Potter County 1,269 1,491 1,571 1,752 1,780
Schuylkill County 1,330 1,562 1,646 1,835 1,865
Snyder County 1,406 1,651 1,740 1,940 1,971
Somerset County 1,264 1,484 1,564 1,744 1,772
Sullivan County 1,301 1,528 1,610 1,795 1,824
Susquehanna County 1,423 1,671 1,761 1,964 1,995
Tioga County 1,393 1,636 1,724 1,922 1,953
Union County 1,569 1,843 1,942 2,165 2,200
Venango County 1,182 1,388 1,463 1,631 1,658
Warren County 1,190 1,398 1,473 1,642 1,669
Washington County 1,532 1,799 1,896 2,114 2,148
Wayne County 1,547 1,816 1,914 2,134 2,169
Westmoreland County 1,428 1,677 1,767 1,970 2,002
Wyoming County 1,498 1,759 1,854 2,067 2,101
York County 1,679 1,972 2,078 2,317 2,354