New Mexico - 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
Bernalillo County 1,635 1,921 2,024 2,257 2,293
Catron County 1,363 1,601 1,687 1,881 1,911
Chaves County 1,359 1,596 1,682 1,875 1,906
Cibola County 1,286 1,511 1,592 1,775 1,804
Colfax County 1,288 1,513 1,594 1,777 1,806
Curry County 1,447 1,700 1,791 1,997 2,029
DeBaca County 1,378 1,619 1,706 1,902 1,933
Dona Ana County 1,498 1,759 1,854 2,067 2,101
Eddy County 1,552 1,823 1,921 2,142 2,176
Grant County 1,302 1,529 1,611 1,796 1,825
Guadalupe County 1,557 1,829 1,927 2,149 2,183
Harding County 1,267 1,488 1,568 1,748 1,777
Hidalgo County 1,329 1,561 1,645 1,834 1,864
Lea County 1,523 1,789 1,885 2,102 2,136
Lincoln County 1,523 1,789 1,885 2,102 2,136
Los Alamos County 2,144 2,519 2,654 2,959 3,007
Luna County 1,187 1,394 1,469 1,638 1,664
McKinley County 1,349 1,585 1,670 1,862 1,892
Mora County 1,349 1,584 1,669 1,861 1,891
Otero County 1,296 1,522 1,604 1,788 1,817
Quay County 1,096 1,288 1,357 1,513 1,537
Rio Arriba County 1,513 1,777 1,873 2,088 2,122
Roosevelt County 1,433 1,683 1,773 1,977 2,009
Sandoval County 1,634 1,919 2,022 2,255 2,291
San Juan County 1,558 1,830 1,928 2,150 2,184
San Miguel County 1,446 1,698 1,789 1,995 2,027
Santa Fe County 1,839 2,160 2,276 2,538 2,579
Sierra County 1,130 1,328 1,399 1,560 1,585
Socorro County 1,378 1,618 1,705 1,901 1,932
Taos County 1,572 1,847 1,946 2,170 2,205
Torrance County 1,336 1,570 1,654 1,844 1,874
Union County 1,398 1,642 1,730 1,929 1,960
Valencia County 1,490 1,750 1,844 2,056 2,089