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 Barbour County 1,063 1,248 1,315 1,466 1,490 Berkeley County 1,357 1,593 1,679 1,872 1,902 Boone County 1,069 1,256 1,323 1,475 1,499 Braxton County 1,036 1,217 1,282 1,429 1,453 Brooke County 1,060 1,245 1,312 1,463 1,486 Cabell County 1,169 1,373 1,447 1,613 1,639 Calhoun County 821 964 1,016 1,133 1,151 Clay County 992 1,165 1,228 1,369 1,391 Doddridge County 1,019 1,197 1,261 1,406 1,429 Fayette County 1,004 1,180 1,243 1,386 1,408 Gilmer County 877 1,031 1,086 1,211 1,230 Grant County 1,076 1,264 1,332 1,485 1,509 Greenbrier County 1,096 1,287 1,356 1,512 1,536 Hampshire County 1,109 1,303 1,373 1,531 1,556 Hancock County 1,031 1,211 1,276 1,423 1,446 Hardy County 1,071 1,258 1,326 1,478 1,502 Harrison County 1,098 1,290 1,359 1,515 1,540 Jackson County 1,063 1,249 1,316 1,467 1,491 Jefferson County 1,651 1,939 2,043 2,278 2,315 Kanawha County 1,122 1,318 1,389 1,549 1,574 Lewis County 1,003 1,178 1,241 1,384 1,406 Lincoln County 937 1,101 1,160 1,293 1,314 Logan County 1,054 1,238 1,305 1,455 1,479 Marion County 1,086 1,275 1,344 1,499 1,523 Marshall County 974 1,144 1,206 1,345 1,366 Mason County 1,004 1,179 1,242 1,385 1,407 McDowell County 865 1,016 1,071 1,194 1,213 Mercer County 1,060 1,245 1,312 1,463 1,486 Mineral County 1,063 1,248 1,315 1,466 1,490 Mingo County 1,065 1,251 1,318 1,470 1,493 Monongalia County 1,334 1,567 1,651 1,841 1,871 Monroe County 1,069 1,256 1,323 1,475 1,499 Morgan County 1,273 1,496 1,576 1,757 1,786 Nicholas County 1,024 1,202 1,267 1,413 1,436 Ohio County 1,109 1,302 1,372 1,530 1,554 Pendleton County 1,022 1,200 1,265 1,410 1,433 Pleasants County 1,110 1,304 1,374 1,532 1,557 Pocahontas County 938 1,102 1,161 1,295 1,315 Preston County 1,076 1,264 1,332 1,485 1,509 Putnam County 1,307 1,535 1,618 1,804 1,833 Raleigh County 1,072 1,259 1,327 1,480 1,503 Randolph County 1,011 1,187 1,251 1,395 1,417 Ritchie County 907 1,065 1,122 1,251 1,271 Roane County 962 1,129 1,190 1,327 1,348 Summers County 913 1,072 1,130 1,260 1,280 Taylor County 1,041 1,222 1,288 1,436 1,459 Tucker County 976 1,146 1,208 1,347 1,369 Tyler County 1,029 1,208 1,273 1,419 1,442 Upshur County 1,071 1,257 1,325 1,477 1,501 Wayne County 1,088 1,278 1,347 1,502 1,526 Webster County 956 1,123 1,183 1,319 1,340 Wetzel County 992 1,165 1,228 1,369 1,391 Wirt County 929 1,091 1,150 1,282 1,303 Wood County 1,071 1,258 1,326 1,478 1,502 Wyoming County 1,002 1,177 1,240 1,383 1,405 Related Topics Local Standards: Housing and Utilities