IRS Logo
Print - Click this link to Print this page

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 27, 2017 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Barbour County

933

1,096

1,155

1,288

1,309

Berkeley County

1,316

1,546

1,629

1,816

1,846

Boone County

1,053

1,237

1,303

1,453

1,476

Braxton County

912

1,071

1,129

1,259

1,279

Brooke County

1,011

1,187

1,251

1,395

1,417

Cabell County

1,071

1,257

1,325

1,477

1,501

Calhoun County

781

917

966

1,077

1,094

Clay County

1,008

1,183

1,247

1,390

1,413

Doddridge County

886

1,041

1,097

1,223

1,243

Fayette County

915

1,074

1,132

1,262

1,283

Gilmer County

819

962

1,014

1,131

1,149

Grant County

962

1,130

1,191

1,328

1,349

Greenbrier County

961

1,128

1,189

1,326

1,347

Hampshire County

1,046

1,228

1,294

1,443

1,466

Hancock County

983

1,154

1,216

1,356

1,378

Hardy County

1,026

1,205

1,270

1,416

1,439

Harrison County

1,013

1,190

1,254

1,398

1,421

Jackson County

997

1,171

1,234

1,376

1,398

Jefferson County

1,554

1,825

1,923

2,144

2,179

Kanawha County

1,048

1,231

1,297

1,446

1,470

Lewis County

907

1,066

1,123

1,252

1,272

Lincoln County

908

1,067

1,124

1,253

1,273

Logan County

995

1,169

1,232

1,374

1,396

Marion County

1,049

1,232

1,298

1,447

1,471

Marshall County

960

1,127

1,188

1,325

1,346

Mason County

896

1,052

1,109

1,237

1,256

McDowell County

810

951

1,002

1,117

1,135

Mercer County

972

1,142

1,203

1,341

1,363

Mineral County

1,071

1,258

1,326

1,478

1,502

Mingo County

977

1,147

1,209

1,348

1,370

Monongalia County

1,230

1,444

1,522

1,697

1,724

Monroe County

995

1,169

1,232

1,374

1,396

Morgan County

1,237

1,453

1,531

1,707

1,735

Nicholas County

995

1,168

1,231

1,373

1,395

Ohio County

1,020

1,198

1,262

1,407

1,430

Pendleton County

944

1,108

1,168

1,302

1,323

Pleasants County

1,045

1,227

1,293

1,442

1,465

Pocahontas County

948

1,113

1,173

1,308

1,329

Preston County

1,033

1,213

1,278

1,425

1,448

Putnam County

1,190

1,398

1,473

1,642

1,669

Raleigh County

1,029

1,209

1,274

1,421

1,443

Randolph County

951

1,117

1,177

1,312

1,334

Ritchie County

865

1,015

1,070

1,193

1,212

Roane County

959

1,126

1,187

1,324

1,345

Summers County

901

1,058

1,115

1,243

1,263

Taylor County

1,008

1,184

1,248

1,392

1,414

Tucker County

978

1,148

1,210

1,349

1,371

Tyler County

911

1,070

1,128

1,258

1,278

Upshur County

981

1,152

1,214

1,354

1,375

Wayne County

978

1,148

1,210

1,349

1,371

Webster County

822

965

1,017

1,134

1,152

Wetzel County

912

1,071

1,129

1,259

1,279

Wirt County

841

988

1,041

1,161

1,179

Wood County

1,000

1,175

1,238

1,380

1,403

Wyoming County

885

1,039

1,095

1,221

1,241


Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 04-Apr-2017