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 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