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 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Barbour County 1,270 1,492 1,572 1,753 1,781
Berkeley County 1,584 1,861 1,961 2,187 2,222
Boone County 1,244 1,461 1,540 1,717 1,745
Braxton County 1,244 1,461 1,540 1,717 1,745
Brooke County 1,252 1,471 1,550 1,728 1,756
Cabell County 1,340 1,573 1,658 1,849 1,879
Calhoun County 1,025 1,204 1,269 1,415 1,438
Clay County 1,143 1,343 1,415 1,578 1,603
Doddridge County 1,244 1,461 1,539 1,716 1,744
Fayette County 1,241 1,458 1,536 1,713 1,740
Gilmer County 956 1,123 1,183 1,319 1,340
Grant County 1,161 1,364 1,437 1,602 1,628
Greenbrier County 1,321 1,552 1,635 1,823 1,852
Hampshire County 1,269 1,491 1,571 1,752 1,780
Hancock County 1,189 1,397 1,472 1,641 1,668
Hardy County 1,284 1,508 1,589 1,772 1,800
Harrison County 1,290 1,516 1,597 1,781 1,809
Jackson County 1,223 1,437 1,514 1,688 1,715
Jefferson County 1,874 2,201 2,319 2,586 2,627
Kanawha County 1,349 1,585 1,670 1,862 1,892
Lewis County 1,231 1,446 1,524 1,699 1,727
Lincoln County 1,147 1,347 1,419 1,582 1,608
Logan County 1,195 1,404 1,479 1,649 1,676
McDowell County 1,083 1,272 1,340 1,494 1,518
Marion County 1,288 1,513 1,594 1,777 1,806
Marshall County 1,221 1,434 1,511 1,685 1,712
Mason County 1,249 1,467 1,546 1,724 1,752
Mercer County 1,264 1,484 1,564 1,744 1,772
Mineral County 1,244 1,461 1,539 1,716 1,744
Mingo County 1,263 1,483 1,563 1,743 1,771
Monongalia County 1,619 1,902 2,004 2,234 2,271
Monroe County 1,205 1,415 1,491 1,662 1,689
Morgan County 1,454 1,708 1,800 2,007 2,039
Nicholas County 1,176 1,382 1,456 1,623 1,650
Ohio County 1,298 1,524 1,606 1,791 1,820
Pendleton County 1,158 1,360 1,433 1,598 1,624
Pleasants County 1,271 1,493 1,573 1,754 1,782
Pocahontas County 1,278 1,501 1,582 1,764 1,792
Preston County 1,381 1,622 1,709 1,906 1,936
Putnam County 1,579 1,854 1,954 2,179 2,214
Raleigh County 1,273 1,495 1,575 1,756 1,784
Randolph County 1,210 1,421 1,497 1,669 1,696
Ritchie County 1,103 1,295 1,365 1,522 1,547
Roane County 1,224 1,438 1,515 1,689 1,716
Summers County 1,066 1,252 1,319 1,471 1,494
Taylor County 1,250 1,468 1,547 1,725 1,753
Tucker County 1,183 1,389 1,464 1,632 1,659
Tyler County 1,203 1,413 1,489 1,660 1,687
Upshur County 1,275 1,498 1,578 1,759 1,788
Wayne County 1,321 1,552 1,635 1,823 1,852
Webster County 1,150 1,350 1,423 1,587 1,612
Wetzel County 1,197 1,406 1,482 1,652 1,679
Wirt County 1,073 1,260 1,328 1,481 1,505
Wood County 1,257 1,477 1,556 1,735 1,763
Wyoming County 1,140 1,339 1,411 1,573 1,599