Georgia - 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
Appling County 1,252 1,470 1,549 1,727 1,755
Atkinson County 1,311 1,539 1,622 1,809 1,838
Bacon County 1,206 1,416 1,492 1,664 1,690
Baker County 1,218 1,430 1,507 1,680 1,707
Baldwin County 1,500 1,762 1,857 2,071 2,104
Banks County 1,525 1,791 1,887 2,104 2,138
Barrow County 1,586 1,863 1,963 2,189 2,224
Bartow County 1,609 1,889 1,991 2,220 2,256
Ben Hill County 1,352 1,588 1,673 1,865 1,896
Berrien County 1,344 1,578 1,663 1,854 1,884
Bibb County 1,491 1,751 1,845 2,057 2,090
Bleckley County 1,478 1,736 1,829 2,039 2,072
Brantley County 1,344 1,578 1,663 1,854 1,884
Brooks County 1,408 1,653 1,742 1,942 1,974
Bryan County 1,919 2,254 2,375 2,648 2,691
Bulloch County 1,505 1,768 1,863 2,077 2,111
Burke County 1,459 1,714 1,806 2,014 2,046
Butts County 1,450 1,703 1,795 2,001 2,034
Calhoun County 1,351 1,587 1,672 1,864 1,894
Camden County 1,545 1,814 1,912 2,132 2,166
Candler County 1,344 1,578 1,663 1,854 1,884
Carroll County 1,500 1,761 1,856 2,069 2,103
Catoosa County 1,435 1,685 1,776 1,980 2,012
Charlton County 1,406 1,651 1,740 1,940 1,971
Chatham County 1,770 2,078 2,190 2,442 2,481
Chattahoochee County 1,576 1,851 1,951 2,175 2,210
Chattooga County 1,256 1,475 1,554 1,733 1,761
Cherokee County 1,959 2,301 2,425 2,704 2,748
Clarke County 1,594 1,872 1,973 2,200 2,235
Clay County 1,342 1,576 1,661 1,852 1,882
Clayton County 1,485 1,744 1,838 2,049 2,082
Clinch County 1,198 1,407 1,483 1,654 1,680
Cobb County 1,993 2,341 2,467 2,751 2,795
Coffee County 1,382 1,624 1,711 1,908 1,939
Colquitt County 1,351 1,587 1,672 1,864 1,894
Columbia County 1,798 2,112 2,225 2,481 2,521
Cook County 1,448 1,701 1,792 1,998 2,030
Coweta County 1,853 2,176 2,293 2,557 2,598
Crawford County 1,350 1,586 1,671 1,863 1,893
Crisp County 1,349 1,584 1,669 1,861 1,891
Dade County 1,439 1,690 1,781 1,986 2,018
Dawson County 1,896 2,227 2,347 2,617 2,659
Decatur County 1,387 1,629 1,717 1,914 1,945
DeKalb County 1,930 2,267 2,389 2,664 2,707
Dodge County 1,514 1,778 1,874 2,090 2,123
Dooly County 1,260 1,479 1,559 1,738 1,766
Dougherty County 1,434 1,684 1,775 1,979 2,011
Douglas County 1,681 1,974 2,080 2,319 2,357
Early County 1,336 1,569 1,653 1,843 1,873
Echols County 1,186 1,393 1,468 1,637 1,663
Effingham County 1,688 1,982 2,089 2,329 2,367
Elbert County 1,296 1,522 1,604 1,788 1,817
Emanuel County 1,226 1,440 1,517 1,691 1,719
Evans County 1,197 1,406 1,482 1,652 1,679
Fannin County 1,465 1,721 1,813 2,021 2,054
Fayette County 2,173 2,552 2,689 2,998 3,047
Floyd County 1,479 1,737 1,830 2,040 2,073
Forsyth County 2,375 2,789 2,939 3,277 3,330
Franklin County 1,443 1,695 1,786 1,991 2,024
Fulton County 2,235 2,625 2,766 3,084 3,134
Gilmer County 1,538 1,806 1,903 2,122 2,156
Glascock County 1,509 1,773 1,868 2,083 2,116
Glynn County 1,690 1,985 2,092 2,333 2,370
Gordon County 1,470 1,726 1,819 2,028 2,061
Grady County 1,453 1,706 1,798 2,005 2,037
Greene County 1,791 2,103 2,216 2,471 2,511
Gwinnett County 1,929 2,265 2,387 2,662 2,704
Habersham County 1,467 1,723 1,816 2,025 2,058
Hall County 1,703 2,000 2,108 2,350 2,388
Hancock County 1,534 1,802 1,899 2,117 2,152
Haralson County 1,514 1,778 1,874 2,090 2,123
Harris County 1,991 2,338 2,464 2,747 2,792
Hart County 1,391 1,633 1,721 1,919 1,950
Heard County 1,468 1,724 1,817 2,026 2,059
Henry County 1,757 2,064 2,175 2,425 2,464
Houston County 1,565 1,838 1,937 2,160 2,195
Irwin County 1,309 1,537 1,620 1,806 1,835
Jackson County 1,699 1,996 2,103 2,345 2,383
Jasper County 1,445 1,697 1,788 1,994 2,026
Jeff Davis County 1,277 1,499 1,580 1,762 1,790
Jefferson County 1,308 1,536 1,619 1,805 1,834
Jenkins County 1,351 1,587 1,672 1,864 1,894
Johnson County 1,258 1,478 1,557 1,736 1,764
Jones County 1,502 1,764 1,859 2,073 2,106
Lamar County 1,568 1,842 1,941 2,164 2,199
Lanier County 1,397 1,641 1,729 1,928 1,959
Laurens County 1,420 1,667 1,757 1,959 1,991
Lee County 1,584 1,861 1,961 2,187 2,222
Liberty County 1,452 1,705 1,797 2,004 2,036
Lincoln County 1,624 1,907 2,010 2,241 2,277
Long County 1,586 1,863 1,963 2,189 2,224
Lowndes County 1,443 1,695 1,786 1,991 2,024
Lumpkin County 1,508 1,771 1,866 2,081 2,114
McDuffie County 1,391 1,634 1,722 1,920 1,951
McIntosh County 1,476 1,734 1,827 2,037 2,070
Macon County 1,273 1,495 1,575 1,756 1,784
Madison County 1,402 1,647 1,735 1,935 1,966
Marion County 1,457 1,711 1,803 2,010 2,043
Meriwether County 1,474 1,731 1,824 2,034 2,067
Miller County 1,411 1,657 1,746 1,947 1,978
Mitchell County 1,429 1,679 1,769 1,972 2,004
Monroe County 1,757 2,063 2,174 2,424 2,463
Montgomery County 1,337 1,571 1,655 1,845 1,875
Morgan County 1,763 2,071 2,182 2,433 2,472
Murray County 1,303 1,531 1,613 1,798 1,828
Muscogee County 1,541 1,810 1,907 2,126 2,161
Newton County 1,586 1,863 1,963 2,189 2,224
Oconee County 2,000 2,349 2,475 2,760 2,804
Oglethorpe County 1,492 1,752 1,846 2,058 2,092
Paulding County 1,704 2,001 2,109 2,352 2,389
Peach County 1,482 1,740 1,834 2,045 2,078
Pickens County 1,569 1,843 1,942 2,165 2,200
Pierce County 1,404 1,649 1,738 1,938 1,969
Pike County 1,778 2,088 2,200 2,453 2,493
Polk County 1,430 1,680 1,770 1,974 2,005
Pulaski County 1,358 1,595 1,681 1,874 1,905
Putnam County 1,445 1,697 1,788 1,994 2,026
Quitman County 1,012 1,189 1,253 1,397 1,420
Rabun County 1,490 1,750 1,844 2,056 2,089
Randolph County 1,216 1,428 1,505 1,678 1,705
Richmond County 1,444 1,696 1,787 1,993 2,025
Rockdale County 1,712 2,011 2,119 2,363 2,401
Schley County 1,532 1,799 1,896 2,114 2,148
Screven County 1,392 1,635 1,723 1,921 1,952
Seminole County 1,313 1,542 1,625 1,812 1,841
Spalding County 1,497 1,758 1,853 2,066 2,099
Stephens County 1,301 1,528 1,610 1,795 1,824
Stewart County 1,313 1,542 1,625 1,812 1,841
Sumter County 1,442 1,694 1,785 1,990 2,022
Talbot County 1,433 1,683 1,773 1,977 2,009
Taliaferro County 1,334 1,567 1,651 1,841 1,871
Tattnall County 1,311 1,539 1,622 1,809 1,838
Taylor County 1,306 1,534 1,616 1,802 1,831
Telfair County 1,456 1,710 1,802 2,009 2,042
Terrell County 1,392 1,635 1,723 1,921 1,952
Thomas County 1,615 1,897 1,999 2,229 2,265
Tift County 1,446 1,699 1,790 1,996 2,028
Toombs County 1,359 1,596 1,682 1,875 1,906
Towns County 1,462 1,718 1,810 2,018 2,051
Treutlen County 1,230 1,444 1,522 1,697 1,724
Troup County 1,486 1,745 1,839 2,050 2,084
Turner County 1,256 1,475 1,554 1,733 1,761
Twiggs County 1,264 1,484 1,564 1,744 1,772
Union County 1,537 1,805 1,902 2,121 2,155
Upson County 1,321 1,552 1,635 1,823 1,852
Walker County 1,416 1,664 1,753 1,955 1,986
Walton County 1,765 2,073 2,184 2,435 2,474
Ware County 1,225 1,439 1,516 1,690 1,718
Warren County 1,392 1,635 1,723 1,921 1,952
Washington County 1,403 1,648 1,737 1,937 1,968
Wayne County 1,422 1,670 1,760 1,962 1,994
Webster County 1,357 1,593 1,679 1,872 1,902
Wheeler County 1,137 1,335 1,407 1,569 1,594
White County 1,537 1,805 1,902 2,121 2,155
Whitfield County 1,390 1,632 1,720 1,918 1,949
Wilcox County 1,378 1,619 1,706 1,902 1,933
Wilkes County 1,393 1,636 1,724 1,922 1,953
Wilkinson County 1,252 1,471 1,550 1,728 1,756
Worth County 1,298 1,524 1,606 1,791 1,820