New York - 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
Albany County 1,946 2,286 2,409 2,686 2,729
Allegany County 1,301 1,528 1,610 1,795 1,824
Bronx County 2,721 3,195 3,367 3,754 3,815
Broome County 1,454 1,707 1,799 2,006 2,038
Cattaraugus County 1,366 1,605 1,691 1,885 1,916
Cayuga County 1,564 1,837 1,936 2,159 2,193
Chautauqua County 1,273 1,496 1,576 1,757 1,786
Chemung County 1,441 1,692 1,783 1,988 2,020
Chenango County 1,421 1,669 1,759 1,961 1,993
Clinton County 1,572 1,846 1,945 2,169 2,204
Columbia County 1,900 2,232 2,352 2,622 2,665
Cortland County 1,549 1,819 1,917 2,137 2,172
Delaware County 1,448 1,701 1,792 1,998 2,030
Dutchess County 2,412 2,833 2,985 3,328 3,382
Erie County 1,605 1,885 1,986 2,214 2,250
Essex County 1,624 1,907 2,010 2,241 2,277
Franklin County 1,465 1,721 1,813 2,021 2,054
Fulton County 1,442 1,694 1,785 1,990 2,022
Genesee County 1,479 1,737 1,830 2,040 2,073
Greene County 1,833 2,152 2,268 2,529 2,570
Hamilton County 1,471 1,727 1,820 2,029 2,062
Herkimer County 1,387 1,628 1,716 1,913 1,944
Jefferson County 1,559 1,832 1,930 2,152 2,187
Kings County 3,114 3,657 3,854 4,297 4,367
Lewis County 1,477 1,735 1,828 2,038 2,071
Livingston County 1,562 1,834 1,933 2,155 2,190
Madison County 1,635 1,920 2,023 2,256 2,292
Monroe County 1,656 1,945 2,050 2,286 2,323
Montgomery County 1,478 1,736 1,829 2,039 2,072
Nassau County 3,395 3,988 4,202 4,685 4,761
New York County 3,619 4,251 4,479 4,994 5,075
Niagara County 1,537 1,805 1,902 2,121 2,155
Oneida County 1,515 1,779 1,875 2,091 2,124
Onondaga County 1,660 1,950 2,055 2,291 2,328
Ontario County 1,656 1,945 2,050 2,286 2,323
Orange County 2,489 2,924 3,081 3,435 3,491
Orleans County 1,465 1,721 1,813 2,021 2,054
Oswego County 1,489 1,749 1,843 2,055 2,088
Otsego County 1,556 1,828 1,926 2,147 2,182
Putnam County 2,846 3,342 3,522 3,927 3,990
Queens County 2,825 3,318 3,496 3,898 3,961
Rensselaer County 1,891 2,221 2,340 2,609 2,651
Richmond County 2,744 3,223 3,396 3,787 3,848
Rockland County 3,250 3,817 4,022 4,485 4,557
St. Lawrence County 1,391 1,634 1,722 1,920 1,951
Saratoga County 2,001 2,350 2,476 2,761 2,805
Schenectady County 1,799 2,113 2,227 2,483 2,523
Schoharie County 1,625 1,908 2,011 2,242 2,278
Schuyler County 1,511 1,775 1,870 2,085 2,119
Seneca County 1,393 1,636 1,724 1,922 1,953
Steuben County 1,449 1,702 1,793 1,999 2,031
Suffolk County 2,969 3,487 3,674 4,097 4,163
Sullivan County 1,807 2,122 2,236 2,493 2,533
Tioga County 1,537 1,805 1,902 2,121 2,155
Tompkins County 1,947 2,287 2,410 2,687 2,731
Ulster County 2,134 2,506 2,641 2,945 2,992
Warren County 1,759 2,066 2,177 2,427 2,467
Washington County 1,613 1,894 1,996 2,226 2,261
Wayne County 1,582 1,858 1,958 2,183 2,218
Westchester County 3,562 4,184 4,409 4,916 4,995
Wyoming County 1,449 1,702 1,793 1,999 2,031
Yates County 1,455 1,709 1,801 2,008 2,041