Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Abbeville County 1,066 1,252 1,319 1,471 1,494
Aiken County 1,216 1,428 1,505 1,678 1,705
Allendale County 988 1,161 1,223 1,364 1,386
Anderson County 1,193 1,401 1,476 1,646 1,672
Bamberg County 1,117 1,312 1,383 1,542 1,567
Barnwell County 1,204 1,414 1,490 1,661 1,688
Beaufort County 1,668 1,959 2,064 2,301 2,339
Berkeley County 1,404 1,649 1,738 1,938 1,969
Calhoun County 1,288 1,513 1,594 1,777 1,806
Charleston County 1,728 2,029 2,138 2,384 2,422
Cherokee County 1,071 1,257 1,325 1,477 1,501
Chester County 1,087 1,276 1,345 1,500 1,524
Chesterfield County 1,025 1,203 1,268 1,414 1,437
Clarendon County 1,117 1,312 1,382 1,541 1,566
Colleton County 1,198 1,407 1,483 1,654 1,680
Darlington County 1,116 1,311 1,381 1,540 1,565
Dillon County 1,035 1,216 1,281 1,428 1,451
Dorchester County 1,493 1,754 1,848 2,061 2,094
Edgefield County 1,223 1,437 1,514 1,688 1,715
Fairfield County 1,212 1,424 1,500 1,673 1,700
Florence County 1,231 1,445 1,523 1,698 1,726
Georgetown County 1,441 1,693 1,784 1,989 2,021
Greenville County 1,338 1,572 1,656 1,846 1,876
Greenwood County 1,137 1,335 1,407 1,569 1,594
Hampton County 1,179 1,385 1,459 1,627 1,653
Horry County 1,307 1,535 1,617 1,803 1,832
Jasper County 1,289 1,514 1,595 1,778 1,807
Kershaw County 1,210 1,422 1,498 1,670 1,697
Lancaster County 1,374 1,613 1,700 1,896 1,926
Laurens County 1,152 1,353 1,426 1,590 1,616
Lee County 1,145 1,345 1,417 1,580 1,605
Lexington County 1,282 1,506 1,587 1,770 1,798
McCormick County 1,239 1,456 1,534 1,710 1,738
Marion County 1,022 1,200 1,265 1,410 1,433
Marlboro County 1,001 1,176 1,239 1,381 1,404
Newberry County 1,222 1,435 1,512 1,686 1,713
Oconee County 1,243 1,460 1,538 1,715 1,743
Orangeburg County 1,204 1,414 1,490 1,661 1,688
Pickens County 1,202 1,412 1,488 1,659 1,686
Richland County 1,368 1,607 1,693 1,888 1,918
Saluda County 1,199 1,408 1,484 1,655 1,681
Spartanburg County 1,196 1,405 1,480 1,650 1,677
Sumter County 1,154 1,355 1,428 1,592 1,618
Union County 1,063 1,248 1,315 1,466 1,490
Williamsburg County 1,069 1,256 1,323 1,475 1,499
York County 1,413 1,660 1,749 1,950 1,982