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 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
Abbeville County 1,100 1,292 1,361 1,518 1,542
Aiken County 1,229 1,443 1,521 1,696 1,723
Allendale County 966 1,135 1,196 1,334 1,355
Anderson County 1,200 1,409 1,485 1,656 1,683
Bamberg County 1,086 1,275 1,344 1,499 1,523
Barnwell County 1,221 1,434 1,511 1,685 1,712
Beaufort County 1,651 1,939 2,043 2,278 2,315
Berkeley County 1,382 1,624 1,711 1,908 1,939
Calhoun County 1,307 1,535 1,617 1,803 1,832
Charleston County 1,698 1,994 2,101 2,343 2,380
Cherokee County 1,069 1,256 1,323 1,475 1,499
Chester County 1,078 1,266 1,334 1,487 1,511
Chesterfield County 1,020 1,198 1,262 1,407 1,430
Clarendon County 1,101 1,293 1,363 1,520 1,544
Colleton County 1,215 1,427 1,504 1,677 1,704
Darlington County 1,102 1,294 1,364 1,521 1,545
Dillon County 1,029 1,208 1,273 1,419 1,442
Dorchester County 1,485 1,744 1,838 2,049 2,082
Edgefield County 1,261 1,481 1,561 1,741 1,769
Fairfield County 1,203 1,413 1,489 1,660 1,687
Florence County 1,210 1,421 1,497 1,669 1,696
Georgetown County 1,422 1,670 1,760 1,962 1,994
Greenville County 1,308 1,536 1,619 1,805 1,834
Greenwood County 1,118 1,313 1,384 1,543 1,568
Hampton County 1,136 1,334 1,406 1,568 1,593
Horry County 1,301 1,528 1,610 1,795 1,824
Jasper County 1,269 1,490 1,570 1,751 1,779
Kershaw County 1,206 1,416 1,492 1,664 1,690
Lancaster County 1,291 1,517 1,598 1,782 1,811
Laurens County 1,127 1,324 1,395 1,555 1,581
Lee County 1,113 1,308 1,378 1,536 1,561
Lexington County 1,269 1,491 1,571 1,752 1,780
Marion County 1,042 1,223 1,289 1,437 1,460
Marlboro County 995 1,168 1,231 1,373 1,395
McCormick County 1,259 1,479 1,558 1,737 1,765
Newberry County 1,192 1,400 1,475 1,645 1,671
Oconee County 1,240 1,457 1,535 1,712 1,739
Orangeburg County 1,181 1,387 1,462 1,630 1,656
Pickens County 1,181 1,387 1,462 1,630 1,656
Richland County 1,356 1,592 1,678 1,871 1,901
Saluda County 1,231 1,446 1,524 1,699 1,727
Spartanburg County 1,185 1,391 1,466 1,635 1,661
Sumter County 1,161 1,364 1,437 1,602 1,628
Union County 1,053 1,237 1,303 1,453 1,476
Williamsburg County 1,057 1,241 1,308 1,458 1,482
York County 1,390 1,632 1,720 1,918 1,949