Washington - 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 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
Adams County 1,344 1,578 1,663 1,854 1,884
Asotin County 1,324 1,554 1,638 1,826 1,856
Benton County 1,537 1,805 1,902 2,121 2,155
Chelan County 1,517 1,781 1,877 2,093 2,127
Clallam County 1,490 1,750 1,844 2,056 2,089
Clark County 1,747 2,052 2,162 2,411 2,450
Columbia County 1,361 1,599 1,685 1,879 1,909
Cowlitz County 1,488 1,748 1,842 2,054 2,087
Douglas County 1,604 1,884 1,985 2,213 2,249
Ferry County 1,235 1,450 1,528 1,704 1,731
Franklin County 1,442 1,694 1,785 1,990 2,022
Garfield County 1,174 1,379 1,453 1,620 1,646
Grant County 1,346 1,581 1,666 1,858 1,888
Grays Harbor County 1,420 1,668 1,758 1,960 1,992
Island County 1,786 2,098 2,211 2,465 2,505
Jefferson County 1,555 1,826 1,924 2,145 2,180
King County 2,351 2,762 2,910 3,245 3,297
Kitsap County 1,772 2,081 2,193 2,445 2,485
Kittitas County 1,678 1,971 2,077 2,316 2,353
Klickitat County 1,552 1,823 1,921 2,142 2,176
Lewis County 1,433 1,684 1,774 1,978 2,010
Lincoln County 1,278 1,501 1,582 1,764 1,792
Mason County 1,489 1,749 1,843 2,055 2,088
Okanogan County 1,349 1,584 1,669 1,861 1,891
Pacific County 1,244 1,461 1,540 1,717 1,745
Pend Oreille County 1,431 1,681 1,771 1,975 2,007
Pierce County 1,847 2,169 2,286 2,549 2,590
San Juan County 1,866 2,192 2,310 2,576 2,617
Skagit County 1,703 2,000 2,108 2,350 2,388
Skamania County 1,658 1,947 2,052 2,288 2,325
Snohomish County 2,052 2,410 2,540 2,832 2,878
Spokane County 1,477 1,735 1,828 2,038 2,071
Stevens County 1,338 1,572 1,656 1,846 1,876
Thurston County 1,753 2,059 2,170 2,420 2,459
Wahkiakum County 1,474 1,731 1,824 2,034 2,067
Walla Walla County 1,482 1,740 1,834 2,045 2,078
Whatcom County 1,718 2,018 2,126 2,370 2,409
Whitman County 1,485 1,744 1,838 2,049 2,082
Yakima County 1,378 1,619 1,706 1,902 1,933