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
Accomack County 1,307 1,535 1,618 1,804 1,833
Albemarle County 1,829 2,149 2,264 2,524 2,565
Alleghany County 1,115 1,310 1,380 1,539 1,564
Amelia County 1,385 1,627 1,714 1,911 1,942
Amherst County 1,211 1,423 1,499 1,671 1,698
Appomattox County 1,220 1,433 1,510 1,684 1,711
Arlington County 2,776 3,261 3,436 3,831 3,893
Augusta County 1,388 1,630 1,718 1,916 1,946
Bath County 1,184 1,390 1,465 1,633 1,660
Bedford County 1,358 1,595 1,681 1,874 1,905
Bland County 1,101 1,293 1,363 1,520 1,544
Botetourt County 1,496 1,758 1,852 2,065 2,098
Brunswick County 1,116 1,311 1,381 1,540 1,565
Buchanan County 1,093 1,284 1,353 1,509 1,533
Buckingham County 1,135 1,333 1,405 1,567 1,592
Campbell County 1,259 1,479 1,558 1,737 1,765
Caroline County 1,496 1,757 1,851 2,064 2,097
Carroll County 1,078 1,266 1,334 1,487 1,511
Charles City County 1,353 1,589 1,674 1,867 1,897
Charlotte County 1,168 1,371 1,445 1,611 1,637
Chesterfield County 1,601 1,881 1,982 2,210 2,246
Clarke County 1,750 2,056 2,166 2,415 2,454
Craig County 1,236 1,452 1,530 1,706 1,733
Culpeper County 1,805 2,120 2,234 2,491 2,531
Cumberland County 1,256 1,475 1,554 1,733 1,761
Dickenson County 1,036 1,217 1,282 1,429 1,453
Dinwiddie County 1,387 1,628 1,716 1,913 1,944
Essex County 1,357 1,593 1,679 1,872 1,902
Fairfax County 2,542 2,986 3,146 3,508 3,564
Fauquier County 2,178 2,559 2,696 3,006 3,055
Floyd County 1,278 1,501 1,582 1,764 1,792
Fluvanna County 1,552 1,823 1,921 2,142 2,176
Franklin County 1,278 1,501 1,582 1,764 1,792
Frederick County 1,584 1,860 1,960 2,185 2,221
Giles County 1,153 1,354 1,427 1,591 1,617
Gloucester County 1,520 1,785 1,881 2,097 2,131
Goochland County 1,804 2,119 2,233 2,490 2,530
Grayson County 1,003 1,178 1,241 1,384 1,406
Greene County 1,576 1,851 1,950 2,174 2,209
Greensville County 1,122 1,317 1,388 1,548 1,573
Halifax County 1,121 1,316 1,387 1,547 1,571
Hanover County 1,718 2,018 2,126 2,370 2,409
Henrico County 1,600 1,879 1,980 2,208 2,243
Henry County 1,025 1,203 1,268 1,414 1,437
Highland County 1,160 1,363 1,436 1,601 1,627
Isle of Wight County 1,718 2,018 2,126 2,370 2,409
James City County 1,761 2,068 2,179 2,430 2,469
King and Queen County 1,266 1,487 1,567 1,747 1,775
King George County 1,839 2,160 2,276 2,538 2,579
King William County 1,513 1,777 1,872 2,087 2,121
Lancaster County 1,499 1,760 1,855 2,068 2,102
Lee County 1,028 1,207 1,272 1,418 1,441
Loudoun County 2,605 3,060 3,224 3,595 3,653
Louisa County 1,406 1,651 1,740 1,940 1,971
Lunenburg County 1,203 1,413 1,489 1,660 1,687
Madison County 1,509 1,773 1,868 2,083 2,116
Mathews County 1,357 1,593 1,679 1,872 1,902
Mecklenburg County 1,129 1,326 1,397 1,558 1,583
Middlesex County 1,488 1,748 1,842 2,054 2,087
Montgomery County 1,469 1,725 1,818 2,027 2,060
Nelson County 1,425 1,674 1,764 1,967 1,999
New Kent County 1,624 1,907 2,010 2,241 2,277
Northampton County 1,290 1,515 1,596 1,780 1,808
Northumberland County 1,514 1,778 1,874 2,090 2,123
Nottoway County 1,283 1,507 1,588 1,771 1,799
Orange County 1,604 1,884 1,985 2,213 2,249
Page County 1,254 1,473 1,552 1,730 1,758
Patrick County 1,126 1,323 1,394 1,554 1,579
Pittsylvania County 1,131 1,329 1,400 1,561 1,586
Powhatan County 1,623 1,907 2,009 2,240 2,276
Prince Edward County 1,231 1,446 1,524 1,699 1,727
Prince George County 1,497 1,758 1,853 2,066 2,099
Prince William County 2,186 2,567 2,705 3,016 3,065
Pulaski County 1,199 1,408 1,484 1,655 1,681
Rappahannock County 1,837 2,158 2,274 2,536 2,576
Richmond County 1,332 1,565 1,649 1,839 1,868
Roanoke County 1,409 1,655 1,744 1,945 1,976
Rockbridge County 1,347 1,582 1,667 1,859 1,889
Rockingham County 1,370 1,610 1,696 1,891 1,922
Russell County 1,033 1,214 1,279 1,426 1,449
Scott County 1,046 1,229 1,295 1,444 1,467
Shenandoah County 1,412 1,659 1,748 1,949 1,980
Smyth County 1,046 1,229 1,295 1,444 1,467
Southampton County 1,362 1,600 1,686 1,880 1,910
Spotsylvania County 1,753 2,059 2,170 2,420 2,459
Stafford County 2,109 2,477 2,610 2,910 2,957
Surry County 1,440 1,691 1,782 1,987 2,019
Sussex County 1,269 1,491 1,571 1,752 1,780
Tazewell County 1,051 1,235 1,301 1,451 1,474
Warren County 1,506 1,769 1,864 2,078 2,112
Washington County 1,204 1,414 1,490 1,661 1,688
Westmoreland County 1,439 1,690 1,781 1,986 2,018
Wise County 1,095 1,286 1,355 1,511 1,535
Wythe County 1,134 1,332 1,404 1,565 1,591
York County 1,887 2,216 2,335 2,604 2,646
Alexandria city 2,578 3,028 3,191 3,558 3,615
Bedford city 1,358 1,595 1,681 1,874 1,905
Bristol city 1,079 1,267 1,335 1,489 1,513
Buena Vista city 1,117 1,312 1,382 1,541 1,566
Charlottesville city 1,615 1,897 1,999 2,229 2,265
Chesapeake city 1,828 2,147 2,262 2,522 2,563
Colonial Heights city 1,363 1,601 1,687 1,881 1,911
Covington city 957 1,124 1,184 1,320 1,341
Danville city 1,138 1,336 1,408 1,570 1,595
Emporia city 1,186 1,393 1,468 1,637 1,663
Fairfax city 2,560 3,006 3,168 3,532 3,589
Falls Church city 3,114 3,657 3,854 4,297 4,367
Franklin city 1,251 1,469 1,548 1,726 1,754
Fredericksburg city 1,941 2,279 2,402 2,678 2,721
Galax city 1,079 1,268 1,336 1,490 1,514
Hampton city 1,532 1,799 1,896 2,114 2,148
Harrisonburg city 1,328 1,559 1,643 1,832 1,862
Hopewell city 1,169 1,373 1,447 1,613 1,639
Lexington city 1,177 1,383 1,457 1,625 1,651
Lynchburg city 1,245 1,462 1,541 1,718 1,746
Manassas city 1,987 2,334 2,459 2,742 2,786
Manassas Park city 1,999 2,348 2,474 2,759 2,803
Martinsville city 1,029 1,208 1,273 1,419 1,442
Newport News city 1,530 1,797 1,894 2,112 2,146
Norfolk city 1,570 1,844 1,943 2,166 2,201
Norton city 1,071 1,258 1,326 1,478 1,502
Petersburg city 1,252 1,471 1,550 1,728 1,756
Poquoson city 2,075 2,437 2,568 2,863 2,910
Portsmouth city 1,471 1,727 1,820 2,029 2,062
Radford city 1,373 1,612 1,699 1,894 1,925
Richmond city 1,568 1,842 1,941 2,164 2,199
Roanoke city 1,185 1,391 1,466 1,635 1,661
Salem city 1,426 1,675 1,765 1,968 2,000
Staunton city 1,277 1,500 1,581 1,763 1,791
Suffolk city 1,806 2,121 2,235 2,492 2,532
Virginia Beach city 1,794 2,107 2,220 2,475 2,515
Waynesboro city 1,340 1,574 1,659 1,850 1,880
Williamsburg city 1,698 1,995 2,102 2,344 2,382
Winchester city 1,510 1,774 1,869 2,084 2,118