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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Barbour County

1,006

1,182

1,245

1,388

1,411

Berkeley County

1,334

1,567

1,651

1,841

1,871

Boone County

1,058

1,243

1,310

1,461

1,484

Braxton County

923

1,084

1,142

1,273

1,294

Brooke County

1,042

1,223

1,289

1,437

1,460

Cabell County

1,134

1,332

1,404

1,565

1,591

Calhoun County

847

995

1,048

1,169

1,187

Clay County

1,001

1,176

1,239

1,381

1,404

Doddridge County

990

1,163

1,225

1,366

1,388

Fayette County

975

1,145

1,207

1,346

1,368

Gilmer County

868

1,019

1,074

1,198

1,217

Grant County

1,047

1,230

1,296

1,445

1,468

Greenbrier County

1,023

1,201

1,266

1,412

1,434

Hampshire County

1,134

1,332

1,404

1,565

1,591

Hancock County

1,022

1,200

1,265

1,410

1,433

Hardy County

1,036

1,217

1,282

1,429

1,453

Harrison County

1,067

1,253

1,320

1,472

1,496

Jackson County

1,025

1,204

1,269

1,415

1,438

Jefferson County

1,591

1,869

1,969

2,195

2,231

Kanawha County

1,093

1,284

1,353

1,509

1,533

Lewis County

962

1,130

1,191

1,328

1,349

Lincoln County

939

1,103

1,162

1,296

1,317

Logan County

1,040

1,221

1,287

1,435

1,458

McDowell County

870

1,022

1,077

1,201

1,220

Marion County

1,077

1,265

1,333

1,486

1,510

Marshall County

991

1,163

1,226

1,367

1,389

Mason County

965

1,133

1,194

1,331

1,353

Mercer County

1,042

1,223

1,289

1,437

1,460

Mineral County

1,071

1,258

1,326

1,478

1,502

Mingo County

1,029

1,208

1,273

1,419

1,442

Monongalia County

1,304

1,532

1,614

1,800

1,829

Monroe County

1,051

1,235

1,301

1,451

1,474

Morgan County

1,265

1,486

1,566

1,746

1,774

Nicholas County

1,007

1,182

1,246

1,389

1,412

Ohio County

1,065

1,251

1,318

1,470

1,493

Pendleton County

989

1,162

1,224

1,365

1,387

Pleasants County

1,116

1,311

1,381

1,540

1,565

Pocahontas County

911

1,070

1,127

1,257

1,277

Preston County

1,065

1,251

1,318

1,470

1,493

Putnam County

1,252

1,471

1,550

1,728

1,756

Raleigh County

1,051

1,235

1,301

1,451

1,474

Randolph County

969

1,138

1,199

1,337

1,358

Ritchie County

897

1,053

1,110

1,238

1,258

Roane County

961

1,128

1,189

1,326

1,347

Summers County

911

1,070

1,128

1,258

1,278

Taylor County

1,051

1,235

1,301

1,451

1,474

Tucker County

965

1,133

1,194

1,331

1,353

Tyler County

970

1,140

1,201

1,339

1,361

Upshur County

1,039

1,220

1,286

1,434

1,457

Wayne County

1,041

1,222

1,288

1,436

1,459

Webster County

903

1,060

1,117

1,245

1,266

Wetzel County

935

1,098

1,157

1,290

1,311

Wirt County

910

1,069

1,126

1,255

1,276

Wood County

1,037

1,219

1,284

1,432

1,455

Wyoming County

940

1,104

1,163

1,297

1,318


Rate the Small Business and Self-Employed Website