Ohio - 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 $1,379 $1,620 $1,707 $1,903 $1,934
Allen County $1,361 $1,599 $1,685 $1,879 $1,909
Ashland County $1,340 $1,574 $1,659 $1,850 $1,880
Ashtabula County $1,333 $1,566 $1,650 $1,840 $1,869
Athens County $1,454 $1,708 $1,800 $2,007 $2,039
Auglaize County $1,418 $1,665 $1,755 $1,957 $1,988
Belmont County $1,304 $1,532 $1,614 $1,800 $1,829
Brown County $1,380 $1,621 $1,708 $1,904 $1,935
Butler County $1,696 $1,992 $2,099 $2,340 $2,378
Carroll County $1,425 $1,674 $1,764 $1,967 $1,999
Champaign County $1,424 $1,672 $1,762 $1,965 $1,996
Clark County $1,342 $1,576 $1,661 $1,852 $1,882
Clermont County $1,678 $1,971 $2,077 $2,316 $2,353
Clinton County $1,399 $1,644 $1,732 $1,931 $1,962
Columbiana County $1,295 $1,521 $1,603 $1,787 $1,816
Coshocton County $1,272 $1,494 $1,574 $1,755 $1,783
Crawford County $1,186 $1,393 $1,468 $1,637 $1,663
Cuyahoga County $1,605 $1,886 $1,987 $2,216 $2,251
Darke County $1,366 $1,604 $1,690 $1,884 $1,915
Defiance County $1,330 $1,562 $1,646 $1,835 $1,865
Delaware County $2,376 $2,790 $2,940 $3,278 $3,331
Erie County $1,435 $1,685 $1,776 $1,980 $2,012
Fairfield County $1,715 $2,015 $2,123 $2,367 $2,405
Fayette County $1,366 $1,604 $1,690 $1,884 $1,915
Franklin County $1,774 $2,084 $2,196 $2,449 $2,488
Fulton County $1,458 $1,713 $1,805 $2,013 $2,045
Gallia County $1,394 $1,637 $1,725 $1,923 $1,954
Geauga County $1,950 $2,290 $2,413 $2,690 $2,734
Greene County $1,722 $2,022 $2,131 $2,376 $2,414
Guernsey County $1,343 $1,577 $1,662 $1,853 $1,883
Hamilton County $1,688 $1,982 $2,089 $2,329 $2,367
Hancock County $1,474 $1,731 $1,824 $2,034 $2,067
Hardin County $1,343 $1,577 $1,662 $1,853 $1,883
Harrison County $1,209 $1,420 $1,496 $1,668 $1,695
Henry County $1,387 $1,629 $1,717 $1,914 $1,945
Highland County $1,336 $1,570 $1,654 $1,844 $1,874
Hocking County $1,392 $1,635 $1,723 $1,921 $1,952
Holmes County $1,569 $1,843 $1,942 $2,165 $2,200
Huron County $1,353 $1,589 $1,674 $1,867 $1,897
Jackson County $1,363 $1,601 $1,687 $1,881 $1,911
Jefferson County $1,277 $1,499 $1,580 $1,762 $1,790
Knox County $1,522 $1,788 $1,884 $2,101 $2,135
Lake County $1,579 $1,854 $1,954 $2,179 $2,214
Lawrence County $1,354 $1,591 $1,676 $1,869 $1,899
Licking County $1,723 $2,023 $2,132 $2,377 $2,416
Logan County $1,423 $1,671 $1,761 $1,964 $1,995
Lorain County $1,607 $1,888 $1,989 $2,218 $2,254
Lucas County $1,493 $1,754 $1,848 $2,061 $2,094
Madison County $1,563 $1,836 $1,935 $2,158 $2,192
Mahoning County $1,353 $1,589 $1,674 $1,867 $1,897
Marion County $1,337 $1,571 $1,655 $1,845 $1,875
Medina County $1,757 $2,063 $2,174 $2,424 $2,463
Meigs County $1,259 $1,479 $1,558 $1,737 $1,765
Mercer County $1,389 $1,631 $1,719 $1,917 $1,948
Miami County $1,498 $1,759 $1,854 $2,067 $2,101
Monroe County $1,251 $1,469 $1,548 $1,726 $1,754
Montgomery County $1,496 $1,758 $1,852 $2,065 $2,098
Morgan County $1,276 $1,498 $1,579 $1,761 $1,789
Morrow County $1,547 $1,816 $1,914 $2,134 $2,169
Muskingum County $1,403 $1,648 $1,737 $1,937 $1,968
Noble County $1,366 $1,604 $1,690 $1,884 $1,915
Ottawa County $1,509 $1,772 $1,867 $2,082 $2,115
Paulding County $1,293 $1,518 $1,600 $1,784 $1,813
Perry County $1,388 $1,630 $1,718 $1,916 $1,946
Pickaway County $1,694 $1,990 $2,097 $2,338 $2,376
Pike County $1,387 $1,629 $1,717 $1,914 $1,945
Portage County $1,624 $1,907 $2,010 $2,241 $2,277
Preble County $1,398 $1,642 $1,730 $1,929 $1,960
Putnam County $1,448 $1,701 $1,792 $1,998 $2,030
Richland County $1,346 $1,581 $1,666 $1,858 $1,888
Ross County $1,437 $1,688 $1,779 $1,984 $2,016
Sandusky County $1,330 $1,562 $1,646 $1,835 $1,865
Scioto County $1,376 $1,616 $1,703 $1,899 $1,929
Seneca County $1,305 $1,533 $1,615 $1,801 $1,830
Shelby County $1,476 $1,734 $1,827 $2,037 $2,070
Stark County $1,429 $1,678 $1,768 $1,971 $2,003
Summit County $1,547 $1,817 $1,915 $2,135 $2,170
Trumbull County $1,278 $1,501 $1,582 $1,764 $1,792
Tuscarawas County $1,396 $1,640 $1,728 $1,927 $1,958
Union County $1,903 $2,235 $2,355 $2,626 $2,668
Van Wert County $1,240 $1,457 $1,535 $1,712 $1,739
Vinton County $1,268 $1,489 $1,569 $1,749 $1,778
Warren County $1,938 $2,277 $2,399 $2,675 $2,718
Washington County $1,368 $1,607 $1,693 $1,888 $1,918
Wayne County $1,481 $1,740 $1,833 $2,044 $2,077
Williams County $1,304 $1,532 $1,614 $1,800 $1,829
Wood County $1,674 $1,966 $2,072 $2,310 $2,348
Wyandot County $1,375 $1,615 $1,702 $1,898 $1,928