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West 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
Barbour County 953 1,120 1,180 1,316 1,337
Berkeley County 1,321 1,552 1,635 1,823 1,852
Boone County 1,095 1,286 1,355 1,511 1,535
Braxton County 909 1,068 1,125 1,254 1,275
Brooke County 1,040 1,221 1,287 1,435 1,458
Cabell County 1,102 1,294 1,364 1,521 1,545
Calhoun County 839 985 1,038 1,157 1,176
Clay County 1,048 1,231 1,297 1,446 1,470
Doddridge County 975 1,145 1,207 1,346 1,368
Fayette County 949 1,115 1,175 1,310 1,331
Gilmer County 859 1,009 1,063 1,185 1,204
Grant County 1,026 1,205 1,270 1,416 1,439
Greenbrier County 989 1,162 1,224 1,365 1,387
Hampshire County 1,157 1,359 1,432 1,597 1,622
Hancock County 988 1,161 1,223 1,364 1,386
Hardy County 1,066 1,252 1,319 1,471 1,494
Harrison County 1,046 1,228 1,294 1,443 1,466
Jackson County 1,020 1,198 1,262 1,407 1,430
Jefferson County 1,553 1,824 1,922 2,143 2,178
Kanawha County 1,076 1,264 1,332 1,485 1,509
Lewis County 947 1,112 1,172 1,307 1,328
Lincoln County 970 1,140 1,201 1,339 1,361
Logan County 1,023 1,201 1,266 1,412 1,434
McDowell County 835 980 1,033 1,152 1,170
Marion County 1,070 1,256 1,324 1,476 1,500
Marshall County 966 1,135 1,196 1,334 1,355
Mason County 924 1,086 1,144 1,276 1,296
Mercer County 1,021 1,199 1,263 1,408 1,431
Mineral County 1,098 1,290 1,359 1,515 1,540
Mingo County 1,016 1,193 1,257 1,402 1,424
Monongalia County 1,271 1,493 1,573 1,754 1,782
Monroe County 1,046 1,228 1,294 1,443 1,466
Morgan County 1,243 1,460 1,538 1,715 1,743
Nicholas County 1,020 1,198 1,262 1,407 1,430
Ohio County 1,047 1,230 1,296 1,445 1,468
Pendleton County 955 1,122 1,182 1,318 1,339
Pleasants County 1,080 1,269 1,337 1,491 1,515
Pocahontas County 915 1,075 1,133 1,263 1,284
Preston County 1,044 1,226 1,292 1,441 1,464
Putnam County 1,233 1,448 1,526 1,701 1,729
Raleigh County 1,057 1,241 1,308 1,458 1,482
Randolph County 962 1,129 1,190 1,327 1,348
Ritchie County 901 1,058 1,115 1,243 1,263
Roane County 945 1,110 1,170 1,305 1,326
Summers County 941 1,105 1,164 1,298 1,319
Taylor County 1,015 1,192 1,256 1,400 1,423
Tucker County 1,029 1,208 1,273 1,419 1,442
Tyler County 955 1,122 1,182 1,318 1,339
Upshur County 1,031 1,211 1,276 1,423 1,446
Wayne County 1,013 1,190 1,254 1,398 1,421
Webster County 868 1,019 1,074 1,198 1,217
Wetzel County 935 1,098 1,157 1,290 1,311
Wirt County 871 1,023 1,078 1,202 1,221
Wood County 1,012 1,189 1,253 1,397 1,420
Wyoming County 898 1,055 1,112 1,240 1,260

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