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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 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: Housing and Utilities
  Family of 1 Family of 2 Family of 3 Family of 4 Family of 5 or more
Abbeville County 1,122 1,317 1,388 1,548 1,573
Aiken County 1,193 1,402 1,477 1,647 1,673
Allendale County 958 1,126 1,186 1,322 1,344
Anderson County 1,176 1,381 1,455 1,622 1,649
Bamberg County 1,025 1,203 1,268 1,414 1,437
Barnwell County 1,087 1,276 1,345 1,500 1,524
Beaufort County 1,613 1,894 1,996 2,226 2,261
Berkeley County 1,319 1,550 1,633 1,821 1,850
Calhoun County 1,134 1,332 1,404 1,565 1,591
Charleston County 1,613 1,894 1,996 2,226 2,261
Cherokee County 1,050 1,233 1,299 1,448 1,472
Chester County 1,047 1,230 1,296 1,445 1,468
Chesterfield County 1,019 1,197 1,261 1,406 1,429
Clarendon County 1,079 1,268 1,336 1,490 1,514
Colleton County 1,160 1,363 1,436 1,601 1,627
Darlington County 1,040 1,221 1,287 1,435 1,458
Dillon County 978 1,148 1,210 1,349 1,371
Dorchester County 1,439 1,690 1,781 1,986 2,018
Edgefield County 1,168 1,372 1,446 1,612 1,638
Fairfield County 1,131 1,329 1,400 1,561 1,586
Florence County 1,174 1,379 1,453 1,620 1,646
Georgetown County 1,352 1,588 1,673 1,865 1,896
Greenville County 1,270 1,492 1,572 1,753 1,781
Greenwood County 1,091 1,281 1,350 1,505 1,530
Hampton County 1,095 1,286 1,355 1,511 1,535
Horry County 1,274 1,497 1,577 1,758 1,787
Jasper County 1,142 1,341 1,413 1,575 1,601
Kershaw County 1,182 1,388 1,463 1,631 1,658
Lancaster County 1,210 1,422 1,498 1,670 1,697
Laurens County 1,048 1,231 1,297 1,446 1,470
Lee County 995 1,168 1,231 1,373 1,395
Lexington County 1,246 1,463 1,542 1,719 1,747
Marion County 1,009 1,185 1,249 1,393 1,415
Marlboro County 973 1,143 1,204 1,342 1,364
McCormick County 1,097 1,289 1,358 1,514 1,539
Newberry County 1,132 1,330 1,401 1,562 1,587
Oconee County 1,218 1,430 1,507 1,680 1,707
Orangeburg County 1,108 1,301 1,371 1,529 1,553
Pickens County 1,143 1,343 1,415 1,578 1,603
Richland County 1,317 1,547 1,630 1,817 1,847
Saluda County 1,116 1,311 1,381 1,540 1,565
Spartanburg County 1,145 1,345 1,417 1,580 1,605
Sumter County 1,134 1,331 1,403 1,564 1,590
Union County 982 1,153 1,215 1,355 1,377
Williamsburg County 1,008 1,184 1,248 1,392 1,414
York County 1,321 1,552 1,635 1,823 1,852

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