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South Carolina - 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
Abbeville County 1,057 1,241 1,308 1,458 1,482
Aiken County 1,138 1,337 1,409 1,571 1,596
Allendale County 984 1,156 1,218 1,358 1,380
Anderson County 1,128 1,325 1,396 1,557 1,582
Bamberg County 952 1,118 1,178 1,313 1,335
Barnwell County 995 1,168 1,231 1,373 1,395
Beaufort County 1,604 1,884 1,985 2,213 2,249
Berkeley County 1,277 1,499 1,580 1,762 1,790
Calhoun County 1,038 1,219 1,285 1,433 1,456
Charleston County 1,594 1,872 1,973 2,200 2,235
Cherokee County 983 1,155 1,217 1,357 1,379
Chester County 983 1,154 1,216 1,356 1,378
Chesterfield County 954 1,121 1,181 1,317 1,338
Clarendon County 999 1,174 1,237 1,379 1,402
Colleton County 1,080 1,269 1,337 1,491 1,515
Darlington County 1,041 1,222 1,288 1,436 1,459
Dillon County 942 1,107 1,166 1,300 1,321
Dorchester County 1,377 1,617 1,704 1,900 1,931
Edgefield County 1,088 1,278 1,347 1,502 1,526
Fairfield County 1,075 1,263 1,331 1,484 1,508
Florence County 1,115 1,310 1,380 1,539 1,564
Georgetown County 1,281 1,505 1,586 1,768 1,797
Greenville County 1,221 1,434 1,511 1,685 1,712
Greenwood County 1,040 1,221 1,287 1,435 1,458
Hampton County 973 1,143 1,204 1,342 1,364
Horry County 1,229 1,443 1,521 1,696 1,723
Jasper County 1,046 1,229 1,295 1,444 1,467
Kershaw County 1,113 1,307 1,377 1,535 1,560
Lancaster County 1,139 1,338 1,410 1,572 1,598
Laurens County 975 1,145 1,207 1,346 1,368
Lee County 950 1,116 1,176 1,311 1,332
Lexington County 1,188 1,395 1,470 1,639 1,666
Marion County 974 1,144 1,206 1,345 1,366
Marlboro County 903 1,061 1,118 1,247 1,267
McCormick County 1,022 1,200 1,265 1,410 1,433
Newberry County 1,100 1,292 1,361 1,518 1,542
Oconee County 1,130 1,327 1,398 1,559 1,584
Orangeburg County 1,051 1,235 1,301 1,451 1,474
Pickens County 1,096 1,288 1,357 1,513 1,537
Richland County 1,262 1,482 1,562 1,742 1,770
Saluda County 1,060 1,245 1,312 1,463 1,486
Spartanburg County 1,122 1,317 1,388 1,548 1,573
Sumter County 1,082 1,271 1,339 1,493 1,517
Union County 940 1,104 1,163 1,297 1,318
Williamsburg County 970 1,139 1,200 1,338 1,360
York County 1,257 1,477 1,556 1,735 1,763

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Page Last Reviewed or Updated: 06-Sep-2016