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 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
Barbour County 1,170 1,374 1,448 1,615 1,641
Berkeley County 1,506 1,769 1,864 2,078 2,112
Boone County 1,201 1,410 1,486 1,657 1,684
Braxton County 1,140 1,339 1,411 1,573 1,599
Brooke County 1,199 1,408 1,484 1,655 1,681
Cabell County 1,290 1,515 1,596 1,780 1,808
Calhoun County 949 1,114 1,174 1,309 1,330
Clay County 1,074 1,261 1,329 1,482 1,506
Doddridge County 1,096 1,288 1,357 1,513 1,537
Fayette County 1,128 1,325 1,396 1,557 1,582
Gilmer County 938 1,102 1,161 1,295 1,315
Grant County 1,144 1,344 1,416 1,579 1,604
Greenbrier County 1,189 1,397 1,472 1,641 1,668
Hampshire County 1,280 1,503 1,584 1,766 1,795
Hancock County 1,121 1,316 1,387 1,547 1,571
Hardy County 1,193 1,401 1,476 1,646 1,672
Harrison County 1,223 1,437 1,514 1,688 1,715
Jackson County 1,231 1,446 1,524 1,699 1,727
Jefferson County 1,809 2,125 2,239 2,496 2,537
Kanawha County 1,256 1,476 1,555 1,734 1,762
Lewis County 1,117 1,312 1,383 1,542 1,567
Lincoln County 1,079 1,267 1,335 1,489 1,513
Logan County 1,156 1,358 1,431 1,596 1,621
McDowell County 987 1,159 1,221 1,361 1,383
Marion County 1,193 1,401 1,476 1,646 1,672
Marshall County 1,088 1,277 1,346 1,501 1,525
Mason County 1,117 1,312 1,383 1,542 1,567
Mercer County 1,189 1,397 1,472 1,641 1,668
Mineral County 1,184 1,390 1,465 1,633 1,660
Mingo County 1,164 1,368 1,441 1,607 1,633
Monongalia County 1,498 1,759 1,854 2,067 2,101
Monroe County 1,189 1,396 1,471 1,640 1,667
Morgan County 1,367 1,606 1,692 1,887 1,917
Nicholas County 1,121 1,316 1,387 1,547 1,571
Ohio County 1,236 1,452 1,530 1,706 1,733
Pendleton County 1,133 1,330 1,402 1,563 1,588
Pleasants County 1,185 1,392 1,467 1,636 1,662
Pocahontas County 1,122 1,318 1,389 1,549 1,574
Preston County 1,239 1,456 1,534 1,710 1,738
Putnam County 1,456 1,710 1,802 2,009 2,042
Raleigh County 1,217 1,429 1,506 1,679 1,706
Randolph County 1,147 1,347 1,419 1,582 1,608
Ritchie County 1,035 1,216 1,281 1,428 1,451
Roane County 1,070 1,256 1,324 1,476 1,500
Summers County 1,027 1,206 1,271 1,417 1,440
Taylor County 1,127 1,324 1,395 1,555 1,581
Tucker County 1,084 1,273 1,341 1,495 1,519
Tyler County 1,115 1,310 1,380 1,539 1,564
Upshur County 1,209 1,420 1,496 1,668 1,695
Wayne County 1,205 1,415 1,491 1,662 1,689
Webster County 1,051 1,235 1,301 1,451 1,474
Wetzel County 1,113 1,307 1,377 1,535 1,560
Wirt County 1,021 1,200 1,264 1,409 1,432
Wood County 1,188 1,395 1,470 1,639 1,666
Wyoming County 1,096 1,287 1,356 1,512 1,536