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 28, 2016 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 911 1,070 1,127 1,257 1,277
Berkeley County 1,316 1,546 1,629 1,816 1,846
Boone County 1,016 1,193 1,257 1,402 1,424
Braxton County 890 1,045 1,101 1,228 1,247
Brooke County 959 1,126 1,187 1,324 1,345
Cabell County 1,024 1,202 1,267 1,413 1,436
Calhoun County 747 878 925 1,031 1,048
Clay County 1,002 1,177 1,240 1,383 1,405
Doddridge County 886 1,041 1,097 1,223 1,243
Fayette County 883 1,037 1,093 1,219 1,238
Gilmer County 773 908 957 1,067 1,084
Grant County 981 1,152 1,214 1,354 1,375
Greenbrier County 936 1,099 1,158 1,291 1,312
Hampshire County 1,023 1,201 1,266 1,412 1,434
Hancock County 956 1,123 1,183 1,319 1,340
Hardy County 983 1,155 1,217 1,357 1,379
Harrison County 980 1,151 1,213 1,352 1,374
Jackson County 960 1,127 1,188 1,325 1,346
Jefferson County 1,541 1,810 1,907 2,126 2,161
Kanawha County 1,026 1,205 1,270 1,416 1,439
Lewis County 879 1,033 1,088 1,213 1,233
Lincoln County 886 1,040 1,096 1,222 1,242
Logan County 974 1,144 1,206 1,345 1,366
Marion County 998 1,172 1,235 1,377 1,399
Marshall County 924 1,086 1,144 1,276 1,296
Mason County 863 1,014 1,068 1,191 1,210
McDowell County 793 932 982 1,095 1,113
Mercer County 943 1,107 1,167 1,301 1,322
Mineral County 1,037 1,218 1,283 1,431 1,454
Mingo County 954 1,121 1,181 1,317 1,338
Monongalia County 1,188 1,395 1,470 1,639 1,666
Monroe County 945 1,110 1,170 1,305 1,326
Morgan County 1,194 1,403 1,478 1,648 1,675
Nicholas County 921 1,082 1,140 1,271 1,292
Ohio County 987 1,159 1,221 1,361 1,383
Pendleton County 912 1,071 1,129 1,259 1,279
Pleasants County 1,033 1,213 1,278 1,425 1,448
Pocahontas County 905 1,063 1,120 1,249 1,269
Preston County 986 1,158 1,220 1,360 1,382
Putnam County 1,166 1,369 1,443 1,609 1,635
Raleigh County 991 1,163 1,226 1,367 1,389
Randolph County 905 1,063 1,120 1,249 1,269
Ritchie County 824 968 1,020 1,137 1,156
Roane County 935 1,098 1,157 1,290 1,311
Summers County 867 1,018 1,073 1,196 1,216
Taylor County 997 1,171 1,234 1,376 1,398
Tucker County 947 1,112 1,172 1,307 1,328
Tyler County 861 1,012 1,066 1,189 1,208
Upshur County 946 1,111 1,171 1,306 1,327
Wayne County 949 1,115 1,175 1,310 1,331
Webster County 770 904 953 1,063 1,080
Wetzel County 894 1,051 1,107 1,234 1,254
Wirt County 831 976 1,028 1,146 1,165
Wood County 978 1,148 1,210 1,349 1,371
Wyoming County 840 986 1,039 1,158 1,177

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 06-Sep-2016