Washington - 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 April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Adams County 1,462 1,717 1,809 2,017 2,050
Asotin County 1,440 1,691 1,782 1,987 2,019
Benton County 1,669 1,961 2,066 2,304 2,341
Chelan County 1,647 1,934 2,038 2,272 2,309
Clallam County 1,619 1,902 2,004 2,234 2,271
Clark County 1,895 2,225 2,345 2,615 2,657
Columbia County 1,480 1,739 1,832 2,043 2,076
Cowlitz County 1,618 1,900 2,002 2,232 2,268
Douglas County 1,741 2,045 2,155 2,403 2,442
Ferry County 1,345 1,579 1,664 1,855 1,885
Franklin County 1,568 1,841 1,940 2,163 2,198
Garfield County 1,279 1,502 1,583 1,765 1,794
Grant County 1,464 1,720 1,812 2,020 2,053
Grays Harbor County 1,544 1,814 1,911 2,131 2,165
Island County 1,938 2,276 2,398 2,674 2,717
Jefferson County 1,689 1,983 2,090 2,330 2,368
King County 2,547 2,991 3,152 3,514 3,571
Kitsap County 1,921 2,257 2,378 2,651 2,694
Kittitas County 1,820 2,138 2,253 2,512 2,553
Klickitat County 1,685 1,980 2,086 2,326 2,363
Lewis County 1,558 1,830 1,928 2,150 2,184
Lincoln County 1,391 1,634 1,722 1,920 1,951
Mason County 1,618 1,901 2,003 2,233 2,269
Okanogan County 1,467 1,723 1,816 2,025 2,058
Pacific County 1,354 1,591 1,676 1,869 1,899
Pend Oreille County 1,555 1,827 1,925 2,146 2,181
Pierce County 2,005 2,354 2,481 2,766 2,811
San Juan County 2,023 2,376 2,504 2,792 2,837
Skagit County 1,848 2,170 2,287 2,550 2,591
Skamania County 1,799 2,113 2,227 2,483 2,523
Snohomish County 2,225 2,614 2,754 3,071 3,120
Spokane County 1,605 1,885 1,986 2,214 2,250
Stevens County 1,455 1,709 1,801 2,008 2,041
Thurston County 1,902 2,234 2,354 2,625 2,667
Wahkiakum County 1,601 1,881 1,982 2,210 2,246
Walla Walla County 1,610 1,891 1,993 2,222 2,258
Whatcom County 1,864 2,189 2,307 2,572 2,614
Whitman County 1,614 1,895 1,997 2,227 2,263
Yakima County 1,499 1,760 1,855 2,068 2,102