Maryland - 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
Allegany County 1,356 1,592 1,678 1,871 1,901
Anne Arundel County 2,411 2,832 2,984 3,327 3,381
Baltimore County 2,040 2,396 2,525 2,815 2,861
Calvert County 2,330 2,737 2,884 3,216 3,268
Caroline County 1,812 2,128 2,242 2,500 2,540
Carroll County 2,291 2,690 2,835 3,161 3,212
Cecil County 1,977 2,322 2,447 2,728 2,772
Charles County 2,367 2,780 2,929 3,266 3,319
Dorchester County 1,694 1,990 2,097 2,338 2,376
Frederick County 2,288 2,688 2,832 3,158 3,209
Garrett County 1,644 1,931 2,035 2,269 2,306
Harford County 2,153 2,528 2,664 2,970 3,018
Howard County 2,844 3,340 3,520 3,925 3,988
Kent County 1,963 2,305 2,429 2,708 2,752
Montgomery County 2,750 3,229 3,403 3,794 3,856
Prince George's County 2,328 2,734 2,881 3,212 3,264
Queen Anne's County 2,433 2,857 3,011 3,357 3,411
St. Mary's County 2,203 2,587 2,726 3,039 3,089
Somerset County 1,563 1,836 1,935 2,158 2,192
Talbot County 2,104 2,471 2,604 2,903 2,950
Washington County 1,824 2,143 2,258 2,518 2,558
Wicomico County 1,651 1,939 2,043 2,278 2,315
Worcester County 1,890 2,220 2,339 2,608 2,650
Baltimore city 1,776 2,086 2,198 2,451 2,490