Vermont - 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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Addison County $2,007 $2,357 $2,484 $2,770 $2,814
Bennington County $1,758 $2,065 $2,176 $2,426 $2,465
Caledonia County $1,670 $1,962 $2,067 $2,305 $2,342
Chittenden County $2,251 $2,644 $2,786 $3,106 $3,157
Essex County $1,557 $1,829 $1,927 $2,149 $2,183
Franklin County $1,917 $2,252 $2,373 $2,646 $2,689
Grand Isle County $2,118 $2,487 $2,621 $2,922 $2,970
Lamoille County $1,833 $2,153 $2,269 $2,530 $2,571
Orange County $1,793 $2,106 $2,219 $2,474 $2,514
Orleans County $1,622 $1,905 $2,007 $2,238 $2,274
Rutland County $1,711 $2,009 $2,117 $2,360 $2,399
Washington County $1,955 $2,297 $2,420 $2,698 $2,742
Windham County $1,816 $2,133 $2,248 $2,507 $2,547
Windsor County $1,887 $2,217 $2,336 $2,605 $2,647