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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Adams County 1,568 1,842 1,941 2,164 2,199
Allegheny County 1,408 1,654 1,743 1,943 1,975
Armstrong County 1,205 1,415 1,491 1,662 1,689
Beaver County 1,306 1,534 1,616 1,802 1,831
Bedford County 1,193 1,401 1,476 1,646 1,672
Berks County 1,540 1,809 1,906 2,125 2,159
Blair County 1,185 1,391 1,466 1,635 1,661
Bradford County 1,236 1,452 1,530 1,706 1,733
Bucks County 2,077 2,439 2,570 2,866 2,912
Butler County 1,544 1,814 1,911 2,131 2,165
Cambria County 1,133 1,330 1,402 1,563 1,588
Cameron County 1,098 1,290 1,359 1,515 1,540
Carbon County 1,379 1,620 1,707 1,903 1,934
Centre County 1,576 1,851 1,950 2,174 2,209
Chester County 2,179 2,559 2,697 3,007 3,056
Clarion County 1,137 1,335 1,407 1,569 1,594
Clearfield County 1,114 1,309 1,379 1,538 1,562
Clinton County 1,236 1,452 1,530 1,706 1,733
Columbia County 1,274 1,497 1,577 1,758 1,787
Crawford County 1,173 1,378 1,452 1,619 1,645
Cumberland County 1,525 1,791 1,887 2,104 2,138
Dauphin County 1,461 1,716 1,808 2,016 2,048
Delaware County 1,865 2,190 2,308 2,573 2,615
Elk County 1,108 1,301 1,371 1,529 1,553
Erie County 1,273 1,496 1,576 1,757 1,786
Fayette County 1,151 1,351 1,424 1,588 1,613
Forest County 928 1,090 1,149 1,281 1,302
Franklin County 1,422 1,670 1,760 1,962 1,994
Fulton County 1,295 1,521 1,603 1,787 1,816
Greene County 1,151 1,352 1,425 1,589 1,615
Huntingdon County 1,203 1,413 1,489 1,660 1,687
Indiana County 1,225 1,439 1,516 1,690 1,718
Jefferson County 1,103 1,295 1,365 1,522 1,547
Juniata County 1,231 1,445 1,523 1,698 1,726
Lackawanna County 1,391 1,633 1,721 1,919 1,950
Lancaster County 1,544 1,814 1,911 2,131 2,165
Lawrence County 1,206 1,417 1,493 1,665 1,692
Lebanon County 1,420 1,667 1,757 1,959 1,991
Lehigh County 1,619 1,902 2,004 2,234 2,271
Luzerne County 1,315 1,545 1,628 1,815 1,845
Lycoming County 1,297 1,523 1,605 1,790 1,818
McKean County 1,054 1,237 1,304 1,454 1,477
Mercer County 1,199 1,408 1,484 1,655 1,681
Mifflin County 1,184 1,390 1,465 1,633 1,660
Monroe County 1,681 1,974 2,080 2,319 2,357
Montgomery County 2,020 2,373 2,500 2,788 2,833
Montour County 1,393 1,636 1,724 1,922 1,953
Northampton County 1,681 1,974 2,080 2,319 2,357
Northumberland County 1,206 1,416 1,492 1,664 1,690
Perry County 1,402 1,647 1,735 1,935 1,966
Philadelphia County 1,366 1,605 1,691 1,885 1,916
Pike County 1,564 1,837 1,936 2,159 2,193
Potter County 1,164 1,368 1,441 1,607 1,633
Schuylkill County 1,225 1,439 1,516 1,690 1,718
Snyder County 1,284 1,508 1,589 1,772 1,800
Somerset County 1,173 1,378 1,452 1,619 1,645
Sullivan County 1,218 1,430 1,507 1,680 1,707
Susquehanna County 1,318 1,548 1,631 1,819 1,848
Tioga County 1,291 1,517 1,598 1,782 1,811
Union County 1,425 1,673 1,763 1,966 1,997
Venango County 1,070 1,256 1,324 1,476 1,500
Warren County 1,098 1,290 1,359 1,515 1,540
Washington County 1,393 1,636 1,724 1,922 1,953
Wayne County 1,420 1,668 1,758 1,960 1,992
Westmoreland County 1,307 1,535 1,617 1,803 1,832
Wyoming County 1,372 1,611 1,698 1,893 1,924
York County 1,544 1,814 1,911 2,131 2,165