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Virginia - 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
County 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Accomack County 1,214 1,426 1,503 1,676 1,703
Albemarle County 1,702 1,999 2,106 2,348 2,386
Alexandria city 2,398 2,817 2,968 3,309 3,363
Alleghany County 1,042 1,224 1,290 1,438 1,462
Amelia County 1,349 1,584 1,669 1,861 1,891
Amherst County 1,182 1,388 1,463 1,631 1,658
Appomattox County 1,163 1,366 1,439 1,604 1,630
Arlington County 2,579 3,029 3,192 3,559 3,617
Augusta County 1,294 1,519 1,601 1,785 1,814
Bath County 1,021 1,200 1,264 1,409 1,432
Bedford city 1,311 1,539 1,622 1,809 1,838
Bedford County 1,311 1,539 1,622 1,809 1,838
Bland County 1,021 1,200 1,264 1,409 1,432
Botetourt County 1,414 1,661 1,750 1,951 1,983
Bristol city 1,039 1,220 1,286 1,434 1,457
Brunswick County 1,129 1,326 1,397 1,558 1,583
Buchanan County 1,042 1,224 1,290 1,438 1,462
Buckingham County 1,098 1,290 1,359 1,515 1,540
Buena Vista city 1,060 1,245 1,312 1,463 1,486
Campbell County 1,190 1,398 1,473 1,642 1,669
Caroline County 1,467 1,723 1,816 2,025 2,058
Carroll County 999 1,173 1,236 1,378 1,400
Charles City County 1,292 1,517 1,599 1,783 1,812
Charlotte County 1,121 1,316 1,387 1,547 1,571
Charlottesville city 1,585 1,862 1,962 2,188 2,223
Chesapeake city 1,749 2,055 2,165 2,414 2,453
Chesterfield County 1,550 1,820 1,918 2,139 2,173
Clarke County 1,774 2,084 2,196 2,449 2,488
Colonial Heights city 1,302 1,530 1,612 1,797 1,826
Covington city 897 1,053 1,110 1,238 1,258
Craig County 1,375 1,615 1,702 1,898 1,928
Culpeper County 1,697 1,993 2,100 2,342 2,379
Cumberland County 1,248 1,466 1,545 1,723 1,750
Danville city 1,048 1,231 1,297 1,446 1,470
Dickenson County 1,042 1,223 1,289 1,437 1,460
Dinwiddie County 1,319 1,549 1,632 1,820 1,849
Emporia city 1,126 1,323 1,394 1,554 1,579
Essex County 1,250 1,468 1,547 1,725 1,753
Fairfax city 2,259 2,653 2,796 3,118 3,168
Fairfax County 2,371 2,785 2,935 3,273 3,325
Falls Church city 2,780 3,265 3,440 3,836 3,898
Fauquier County 2,030 2,384 2,512 2,801 2,846
Floyd County 1,155 1,357 1,430 1,594 1,620
Fluvanna County 1,509 1,773 1,868 2,083 2,116
Franklin city 1,314 1,543 1,626 1,813 1,842
Franklin County 1,224 1,438 1,515 1,689 1,716
Frederick County 1,573 1,848 1,947 2,171 2,206
Fredericksburg city 1,800 2,114 2,228 2,484 2,524
Galax city 953 1,119 1,179 1,315 1,336
Giles County 1,110 1,304 1,374 1,532 1,557
Gloucester County 1,466 1,721 1,814 2,023 2,055
Goochland County 1,680 1,973 2,079 2,318 2,356
Grayson County 987 1,159 1,221 1,361 1,383
Greene County 1,544 1,814 1,911 2,131 2,165
Greensville County 1,127 1,324 1,395 1,555 1,581
Halifax County 1,110 1,304 1,374 1,532 1,557
Hampton city 1,475 1,733 1,826 2,036 2,069
Hanover County 1,663 1,953 2,058 2,295 2,332
Harrisonburg city 1,296 1,522 1,604 1,788 1,817
Henrico County 1,542 1,811 1,908 2,127 2,162
Henry County 1,018 1,196 1,260 1,405 1,428
Highland County 1,100 1,293 1,362 1,519 1,543
Hopewell city 1,117 1,312 1,383 1,542 1,567
Isle of Wight County 1,676 1,968 2,074 2,313 2,350
James City County 1,710 2,008 2,116 2,359 2,397
King and Queen County 1,253 1,472 1,551 1,729 1,757
King George County 1,816 2,132 2,247 2,505 2,546
King William County 1,496 1,757 1,851 2,064 2,097
Lancaster County 1,490 1,750 1,844 2,056 2,089
Lee County 979 1,150 1,212 1,351 1,373
Lexington city 1,377 1,617 1,704 1,900 1,931
Loudoun County 2,460 2,889 3,044 3,394 3,449
Louisa County 1,456 1,710 1,802 2,009 2,042
Lunenburg County 1,066 1,252 1,319 1,471 1,494
Lynchburg city 1,252 1,471 1,550 1,728 1,756
Madison County 1,450 1,703 1,794 2,000 2,033
Manassas city 1,911 2,244 2,365 2,637 2,680
Manassas Park city 1,873 2,200 2,318 2,585 2,626
Martinsville city 1,038 1,219 1,285 1,433 1,456
Mathews County 1,302 1,530 1,612 1,797 1,826
Mecklenburg County 1,123 1,319 1,390 1,550 1,575
Middlesex County 1,513 1,777 1,872 2,087 2,121
Montgomery County 1,421 1,669 1,759 1,961 1,993
Nelson County 1,353 1,590 1,675 1,868 1,898
New Kent County 1,599 1,878 1,979 2,207 2,242
Newport News city 1,467 1,723 1,816 2,025 2,058
Norfolk city 1,533 1,800 1,897 2,115 2,149
Northampton County 1,257 1,477 1,556 1,735 1,763
Northumberland County 1,391 1,633 1,721 1,919 1,950
Norton city 987 1,160 1,222 1,363 1,385
Nottoway County 1,189 1,397 1,472 1,641 1,668
Orange County 1,487 1,746 1,840 2,052 2,085
Page County 1,232 1,447 1,525 1,700 1,728
Patrick County 1,100 1,293 1,362 1,519 1,543
Petersburg city 1,200 1,409 1,485 1,656 1,683
Pittsylvania County 1,092 1,282 1,351 1,506 1,531
Poquoson city 1,897 2,228 2,348 2,618 2,660
Portsmouth city 1,465 1,721 1,813 2,021 2,054
Powhatan County 1,577 1,852 1,952 2,176 2,212
Prince Edward County 1,290 1,516 1,597 1,781 1,809
Prince George County 1,433 1,683 1,773 1,977 2,009
Prince William County 2,105 2,472 2,605 2,905 2,951
Pulaski County 1,136 1,334 1,406 1,568 1,593
Radford city 1,260 1,480 1,560 1,739 1,767
Rappahannock County 1,840 2,161 2,277 2,539 2,580
Richmond city 1,491 1,751 1,845 2,057 2,090
Richmond County 1,097 1,289 1,358 1,514 1,539
Roanoke city 1,165 1,368 1,442 1,608 1,634
Roanoke County 1,346 1,581 1,666 1,858 1,888
Rockbridge County 1,325 1,556 1,640 1,829 1,858
Rockingham County 1,355 1,591 1,677 1,870 1,900
Russell County 1,016 1,194 1,258 1,403 1,425
Salem city 1,306 1,534 1,616 1,802 1,831
Scott County 1,010 1,186 1,250 1,394 1,416
Shenandoah County 1,347 1,582 1,667 1,859 1,889
Smyth County 983 1,155 1,217 1,357 1,379
Southampton County 1,324 1,554 1,638 1,826 1,856
Spotsylvania County 1,672 1,963 2,069 2,307 2,344
Stafford County 2,011 2,362 2,489 2,775 2,820
Staunton city 1,206 1,417 1,493 1,665 1,692
Suffolk city 1,763 2,071 2,182 2,433 2,472
Surry County 1,286 1,511 1,592 1,775 1,804
Sussex County 1,210 1,422 1,498 1,670 1,697
Tazewell County 1,077 1,265 1,333 1,486 1,510
Virginia Beach city 1,739 2,042 2,152 2,399 2,438
Warren County 1,475 1,733 1,826 2,036 2,069
Washington County 1,134 1,332 1,404 1,565 1,591
Waynesboro city 1,286 1,510 1,591 1,774 1,803
Westmoreland County 1,457 1,711 1,803 2,010 2,043
Williamsburg city 1,597 1,875 1,976 2,203 2,239
Winchester city 1,473 1,730 1,823 2,033 2,065
Wise County 1,046 1,229 1,295 1,444 1,467
Wythe County 1,104 1,296 1,366 1,523 1,548
York County 1,814 2,131 2,245 2,503 2,544

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