Mississippi - 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
Adams County $1,259 $1,479 $1,558 $1,737 $1,765
Alcorn County $1,312 $1,541 $1,624 $1,811 $1,840
Amite County $1,228 $1,442 $1,520 $1,695 $1,722
Attala County $1,231 $1,445 $1,523 $1,698 $1,726
Benton County $1,203 $1,413 $1,489 $1,660 $1,687
Bolivar County $1,373 $1,612 $1,699 $1,894 $1,925
Calhoun County $1,237 $1,453 $1,531 $1,707 $1,735
Carroll County $1,345 $1,579 $1,664 $1,855 $1,885
Chickasaw County $1,147 $1,347 $1,419 $1,582 $1,608
Choctaw County $1,340 $1,573 $1,658 $1,849 $1,879
Claiborne County $1,270 $1,492 $1,572 $1,753 $1,781
Clarke County $1,425 $1,674 $1,764 $1,967 $1,999
Clay County $1,300 $1,527 $1,609 $1,794 $1,823
Coahoma County $1,373 $1,612 $1,699 $1,894 $1,925
Copiah County $1,405 $1,650 $1,739 $1,939 $1,970
Covington County $1,255 $1,474 $1,553 $1,732 $1,760
DeSoto County $1,656 $1,945 $2,049 $2,285 $2,322
Forrest County $1,438 $1,689 $1,780 $1,985 $2,017
Franklin County $1,338 $1,572 $1,656 $1,846 $1,876
George County $1,426 $1,675 $1,765 $1,968 $2,000
Greene County $1,268 $1,489 $1,569 $1,749 $1,778
Grenada County $1,241 $1,458 $1,536 $1,713 $1,740
Hancock County $1,640 $1,926 $2,030 $2,263 $2,300
Harrison County $1,525 $1,791 $1,887 $2,104 $2,138
Hinds County $1,467 $1,722 $1,815 $2,024 $2,056
Holmes County $1,138 $1,336 $1,408 $1,570 $1,595
Humphreys County $1,331 $1,563 $1,647 $1,836 $1,866
Issaquena County $1,314 $1,543 $1,626 $1,813 $1,842
Itawamba County $1,199 $1,408 $1,484 $1,655 $1,681
Jackson County $1,568 $1,842 $1,941 $2,164 $2,199
Jasper County $1,312 $1,541 $1,624 $1,811 $1,840
Jefferson County $1,133 $1,330 $1,402 $1,563 $1,588
Jefferson Davis County $1,211 $1,423 $1,499 $1,671 $1,698
Jones County $1,364 $1,602 $1,688 $1,882 $1,913
Kemper County $1,155 $1,357 $1,430 $1,594 $1,620
Lafayette County $1,701 $1,998 $2,105 $2,347 $2,385
Lamar County $1,639 $1,925 $2,028 $2,261 $2,298
Lauderdale County $1,437 $1,687 $1,778 $1,982 $2,014
Lawrence County $1,303 $1,531 $1,613 $1,798 $1,828
Leake County $1,364 $1,602 $1,688 $1,882 $1,913
Lee County $1,430 $1,680 $1,770 $1,974 $2,005
Leflore County $1,326 $1,557 $1,641 $1,830 $1,859
Lincoln County $1,420 $1,667 $1,757 $1,959 $1,991
Lowndes County $1,389 $1,631 $1,719 $1,917 $1,948
Madison County $1,780 $2,091 $2,203 $2,456 $2,496
Marion County $1,350 $1,586 $1,671 $1,863 $1,893
Marshall County $1,483 $1,742 $1,836 $2,047 $2,080
Monroe County $1,281 $1,504 $1,585 $1,767 $1,796
Montgomery County $1,312 $1,541 $1,624 $1,811 $1,840
Neshoba County $1,255 $1,474 $1,553 $1,732 $1,760
Newton County $1,291 $1,517 $1,598 $1,782 $1,811
Noxubee County $1,303 $1,531 $1,613 $1,798 $1,828
Oktibbeha County $1,617 $1,899 $2,001 $2,231 $2,267
Panola County $1,326 $1,557 $1,641 $1,830 $1,859
Pearl River County $1,494 $1,755 $1,849 $2,062 $2,095
Perry County $1,513 $1,777 $1,873 $2,088 $2,122
Pike County $1,390 $1,632 $1,720 $1,918 $1,949
Pontotoc County $1,302 $1,529 $1,611 $1,796 $1,825
Prentiss County $1,265 $1,486 $1,566 $1,746 $1,774
Quitman County $1,159 $1,362 $1,435 $1,600 $1,626
Rankin County $1,616 $1,898 $2,000 $2,230 $2,266
Scott County $1,266 $1,487 $1,567 $1,747 $1,775
Sharkey County $1,551 $1,822 $1,920 $2,141 $2,175
Simpson County $1,345 $1,579 $1,664 $1,855 $1,885
Smith County $1,277 $1,500 $1,581 $1,763 $1,791
Stone County $1,336 $1,569 $1,653 $1,843 $1,873
Sunflower County $1,268 $1,489 $1,569 $1,749 $1,778
Tallahatchie County $1,204 $1,414 $1,490 $1,661 $1,688
Tate County $1,568 $1,841 $1,940 $2,163 $2,198
Tippah County $1,336 $1,570 $1,654 $1,844 $1,874
Tishomingo County $1,292 $1,517 $1,599 $1,783 $1,812
Tunica County $1,547 $1,817 $1,915 $2,135 $2,170
Union County $1,259 $1,479 $1,558 $1,737 $1,765
Walthall County $1,392 $1,635 $1,723 $1,921 $1,952
Warren County $1,491 $1,751 $1,845 $2,057 $2,090
Washington County $1,381 $1,622 $1,709 $1,906 $1,936
Wayne County $1,250 $1,468 $1,547 $1,725 $1,753
Webster County $1,279 $1,502 $1,583 $1,765 $1,794
Wilkinson County $1,279 $1,502 $1,583 $1,765 $1,794
Winston County $1,344 $1,578 $1,663 $1,854 $1,884
Yalobusha County $1,211 $1,423 $1,499 $1,671 $1,698
Yazoo County $1,462 $1,718 $1,810 $2,018 $2,051