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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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Abbeville County

1,100

1,292

1,361

1,518

1,542

Aiken County

1,197

1,405

1,481

1,651

1,678

Allendale County

921

1,082

1,140

1,271

1,292

Anderson County

1,180

1,386

1,461

1,629

1,655

Bamberg County

1,068

1,255

1,322

1,474

1,498

Barnwell County

1,168

1,371

1,445

1,611

1,637

Beaufort County

1,614

1,896

1,998

2,228

2,264

Berkeley County

1,325

1,556

1,640

1,829

1,858

Calhoun County

1,225

1,439

1,516

1,690

1,718

Charleston County

1,642

1,928

2,032

2,266

2,302

Cherokee County

1,054

1,238

1,305

1,455

1,479

Chester County

1,051

1,235

1,301

1,451

1,474

Chesterfield County

1,034

1,215

1,280

1,427

1,450

Clarendon County

1,106

1,299

1,369

1,526

1,551

Colleton County

1,179

1,385

1,459

1,627

1,653

Darlington County

1,058

1,242

1,309

1,460

1,483

Dillon County

978

1,148

1,210

1,349

1,371

Dorchester County

1,465

1,721

1,813

2,021

2,054

Edgefield County

1,201

1,410

1,486

1,657

1,684

Fairfield County

1,159

1,361

1,434

1,599

1,625

Florence County

1,189

1,396

1,471

1,640

1,667

Georgetown County

1,389

1,631

1,719

1,917

1,948

Greenville County

1,276

1,498

1,579

1,761

1,789

Greenwood County

1,087

1,276

1,345

1,500

1,524

Hampton County

1,109

1,303

1,373

1,531

1,556

Horry County

1,280

1,503

1,584

1,766

1,795

Jasper County

1,193

1,401

1,476

1,646

1,672

Kershaw County

1,176

1,381

1,455

1,622

1,649

Lancaster County

1,233

1,448

1,526

1,701

1,729

Laurens County

1,080

1,269

1,337

1,491

1,515

Lee County

1,067

1,253

1,320

1,472

1,496

Lexington County

1,249

1,467

1,546

1,724

1,752

McCormick County

1,104

1,296

1,366

1,523

1,548

Marion County

1,033

1,214

1,279

1,426

1,449

Marlboro County

964

1,132

1,193

1,330

1,352

Newberry County

1,151

1,351

1,424

1,588

1,613

Oconee County

1,214

1,425

1,502

1,675

1,702

Orangeburg County

1,150

1,350

1,423

1,587

1,612

Pickens County

1,165

1,368

1,442

1,608

1,634

Richland County

1,328

1,559

1,643

1,832

1,862

Saluda County

1,174

1,379

1,453

1,620

1,646

Spartanburg County

1,157

1,359

1,432

1,597

1,622

Sumter County

1,142

1,341

1,413

1,575

1,601

Union County

1,007

1,182

1,246

1,389

1,412

Williamsburg County

1,037

1,219

1,284

1,432

1,455

York County

1,330

1,562

1,646

1,835

1,865


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