West Virginia - 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
Barbour County 1,064 1,250 1,317 1,468 1,492
Berkeley County 1,375 1,615 1,702 1,898 1,928
Boone County 1,092 1,283 1,352 1,507 1,532
Braxton County 1,037 1,218 1,283 1,431 1,454
Brooke County 1,091 1,281 1,350 1,505 1,530
Cabell County 1,175 1,380 1,454 1,621 1,647
Calhoun County 860 1,010 1,064 1,186 1,206
Clay County 975 1,145 1,207 1,346 1,368
Doddridge County 996 1,170 1,233 1,375 1,397
Fayette County 1,025 1,204 1,269 1,415 1,438
Gilmer County 850 998 1,052 1,173 1,192
Grant County 1,040 1,221 1,287 1,435 1,458
Greenbrier County 1,083 1,272 1,340 1,494 1,518
Hampshire County 1,166 1,369 1,443 1,609 1,635
Hancock County 1,018 1,196 1,260 1,405 1,428
Hardy County 1,085 1,275 1,343 1,497 1,522
Harrison County 1,113 1,308 1,378 1,536 1,561
Jackson County 1,121 1,316 1,387 1,547 1,571
Jefferson County 1,673 1,964 2,070 2,308 2,345
Kanawha County 1,144 1,344 1,416 1,579 1,604
Lewis County 1,016 1,193 1,257 1,402 1,424
Lincoln County 979 1,150 1,212 1,351 1,373
Logan County 1,052 1,236 1,302 1,452 1,475
McDowell County 894 1,051 1,107 1,234 1,254
Marion County 1,085 1,275 1,343 1,497 1,522
Marshall County 987 1,160 1,222 1,363 1,385
Mason County 1,016 1,193 1,257 1,402 1,424
Mercer County 1,083 1,272 1,340 1,494 1,518
Mineral County 1,077 1,265 1,333 1,486 1,510
Mingo County 1,059 1,244 1,311 1,462 1,485
Monongalia County 1,368 1,607 1,693 1,888 1,918
Monroe County 1,082 1,271 1,339 1,493 1,517
Morgan County 1,246 1,463 1,542 1,719 1,747
Nicholas County 1,018 1,196 1,260 1,405 1,428
Ohio County 1,126 1,322 1,393 1,553 1,578
Pendleton County 1,030 1,210 1,275 1,422 1,445
Pleasants County 1,079 1,267 1,335 1,489 1,513
Pocahontas County 1,021 1,199 1,263 1,408 1,431
Preston County 1,128 1,325 1,396 1,557 1,582
Putnam County 1,328 1,560 1,644 1,833 1,863
Raleigh County 1,108 1,301 1,371 1,529 1,553
Randolph County 1,042 1,224 1,290 1,438 1,462
Ritchie County 940 1,104 1,163 1,297 1,318
Roane County 972 1,142 1,203 1,341 1,363
Summers County 932 1,094 1,153 1,286 1,306
Taylor County 1,025 1,203 1,268 1,414 1,437
Tucker County 984 1,156 1,218 1,358 1,380
Tyler County 1,013 1,190 1,254 1,398 1,421
Upshur County 1,100 1,292 1,361 1,518 1,542
Wayne County 1,096 1,288 1,357 1,513 1,537
Webster County 954 1,121 1,181 1,317 1,338
Wetzel County 1,011 1,187 1,251 1,395 1,417
Wirt County 927 1,089 1,147 1,279 1,300
Wood County 1,081 1,270 1,338 1,492 1,516
Wyoming County 995 1,169 1,232 1,374 1,396