Pennsylvania - 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 1,581 1,857 1,957 2,182 2,217
Allegheny County 1,428 1,677 1,767 1,970 2,002
Armstrong County 1,212 1,424 1,500 1,673 1,700
Beaver County 1,327 1,558 1,642 1,831 1,860
Bedford County 1,217 1,429 1,506 1,679 1,706
Berks County 1,563 1,835 1,934 2,156 2,191
Blair County 1,187 1,394 1,469 1,638 1,664
Bradford County 1,235 1,450 1,528 1,704 1,731
Bucks County 2,073 2,434 2,565 2,860 2,906
Butler County 1,568 1,841 1,940 2,163 2,198
Cambria County 1,144 1,344 1,416 1,579 1,604
Cameron County 1,088 1,277 1,346 1,501 1,525
Carbon County 1,359 1,596 1,682 1,875 1,906
Centre County 1,603 1,883 1,984 2,212 2,248
Chester County 2,182 2,562 2,700 3,011 3,059
Clarion County 1,148 1,349 1,421 1,584 1,610
Clearfield County 1,124 1,320 1,391 1,551 1,576
Clinton County 1,236 1,452 1,530 1,706 1,733
Columbia County 1,290 1,515 1,596 1,780 1,808
Crawford County 1,187 1,394 1,469 1,638 1,664
Cumberland County 1,547 1,817 1,915 2,135 2,170
Dauphin County 1,467 1,723 1,816 2,025 2,058
Delaware County 1,852 2,175 2,292 2,556 2,597
Elk County 1,119 1,314 1,385 1,544 1,569
Erie County 1,288 1,513 1,594 1,777 1,806
Fayette County 1,168 1,372 1,446 1,612 1,638
Forest County 982 1,153 1,215 1,355 1,377
Franklin County 1,446 1,698 1,789 1,995 2,027
Fulton County 1,301 1,528 1,610 1,795 1,824
Greene County 1,175 1,380 1,454 1,621 1,647
Huntingdon County 1,227 1,442 1,519 1,694 1,721
Indiana County 1,234 1,449 1,527 1,703 1,730
Jefferson County 1,106 1,299 1,369 1,526 1,551
Juniata County 1,220 1,433 1,510 1,684 1,711
Lackawanna County 1,414 1,661 1,750 1,951 1,983
Lancaster County 1,560 1,833 1,931 2,153 2,188
Lawrence County 1,211 1,423 1,499 1,671 1,698
Lebanon County 1,422 1,670 1,760 1,962 1,994
Lehigh County 1,639 1,925 2,028 2,261 2,298
Luzerne County 1,314 1,543 1,626 1,813 1,842
Lycoming County 1,311 1,539 1,622 1,809 1,838
McKean County 1,058 1,242 1,309 1,460 1,483
Mercer County 1,207 1,418 1,494 1,666 1,693
Mifflin County 1,211 1,423 1,499 1,671 1,698
Monroe County 1,683 1,977 2,083 2,323 2,360
Montgomery County 2,022 2,375 2,503 2,791 2,836
Montour County 1,394 1,637 1,725 1,923 1,954
Northampton County 1,690 1,984 2,091 2,331 2,369
Northumberland County 1,216 1,428 1,505 1,678 1,705
Perry County 1,426 1,675 1,765 1,968 2,000
Philadelphia County 1,382 1,623 1,710 1,907 1,937
Pike County 1,597 1,875 1,976 2,203 2,239
Potter County 1,171 1,375 1,449 1,616 1,642
Schuylkill County 1,227 1,442 1,519 1,694 1,721
Snyder County 1,298 1,525 1,607 1,792 1,821
Somerset County 1,165 1,368 1,442 1,608 1,634
Sullivan County 1,200 1,409 1,485 1,656 1,683
Susquehanna County 1,315 1,544 1,627 1,814 1,843
Tioga County 1,286 1,510 1,591 1,774 1,803
Union County 1,451 1,704 1,796 2,003 2,035
Venango County 1,089 1,279 1,348 1,503 1,527
Warren County 1,096 1,288 1,357 1,513 1,537
Washington County 1,416 1,663 1,752 1,953 1,985
Wayne County 1,430 1,680 1,770 1,974 2,005
Westmoreland County 1,319 1,549 1,632 1,820 1,849
Wyoming County 1,384 1,626 1,713 1,910 1,941
York County 1,554 1,825 1,923 2,144 2,179