Oregon - 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
Baker County 1,406 1,651 1,740 1,940 1,971
Benton County 2,052 2,410 2,540 2,832 2,878
Clackamas County 2,339 2,747 2,895 3,228 3,280
Clatsop County 1,886 2,215 2,334 2,602 2,644
Columbia County 1,899 2,230 2,350 2,620 2,663
Coos County 1,641 1,927 2,031 2,265 2,301
Crook County 1,740 2,043 2,153 2,401 2,439
Curry County 1,708 2,006 2,114 2,357 2,395
Deschutes County 2,068 2,428 2,559 2,853 2,899
Douglas County 1,586 1,863 1,963 2,189 2,224
Gilliam County 1,384 1,626 1,713 1,910 1,941
Grant County 1,325 1,556 1,640 1,829 1,858
Harney County 1,243 1,460 1,538 1,715 1,743
Hood River County 2,178 2,559 2,696 3,006 3,055
Jackson County 1,867 2,193 2,311 2,577 2,618
Jefferson County 1,683 1,977 2,083 2,323 2,360
Josephine County 1,738 2,041 2,151 2,398 2,437
Klamath County 1,537 1,805 1,902 2,121 2,155
Lake County 1,357 1,593 1,679 1,872 1,902
Lane County 1,864 2,189 2,307 2,572 2,614
Lincoln County 1,723 2,024 2,133 2,378 2,417
Linn County 1,739 2,042 2,152 2,399 2,438
Malheur County 1,433 1,684 1,774 1,978 2,010
Marion County 1,834 2,154 2,270 2,531 2,572
Morrow County 1,451 1,704 1,796 2,003 2,035
Multnomah County 2,274 2,670 2,814 3,138 3,188
Polk County 1,912 2,245 2,366 2,638 2,681
Sherman County 1,409 1,655 1,744 1,945 1,976
Tillamook County 1,718 2,018 2,126 2,370 2,409
Umatilla County 1,600 1,879 1,980 2,208 2,243
Union County 1,547 1,816 1,914 2,134 2,169
Wallowa County 1,676 1,968 2,074 2,313 2,350
Wasco County 1,697 1,993 2,100 2,342 2,379
Washington County 2,303 2,705 2,850 3,178 3,229
Wheeler County 1,406 1,651 1,740 1,940 1,971
Yamhill County 1,984 2,330 2,455 2,737 2,782