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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Accomack County $1,497 $1,758 $1,853 $2,066 $2,099
Albemarle County $2,191 $2,574 $2,712 $3,024 $3,073
Alleghany County $1,359 $1,596 $1,682 $1,875 $1,906
Amelia County $1,734 $2,037 $2,146 $2,393 $2,431
Amherst County $1,406 $1,651 $1,740 $1,940 $1,971
Appomattox County $1,438 $1,689 $1,780 $1,985 $2,017
Arlington County $3,318 $3,898 $4,107 $4,579 $4,653
Augusta County $1,659 $1,948 $2,053 $2,289 $2,326
Bath County $1,336 $1,569 $1,653 $1,843 $1,873
Bedford County $1,571 $1,845 $1,944 $2,168 $2,203
Bland County $1,336 $1,569 $1,653 $1,843 $1,873
Botetourt County $1,715 $2,014 $2,122 $2,366 $2,404
Brunswick County $1,331 $1,563 $1,647 $1,836 $1,866
Buchanan County $1,277 $1,500 $1,581 $1,763 $1,791
Buckingham County $1,391 $1,634 $1,722 $1,920 $1,951
Campbell County $1,395 $1,638 $1,726 $1,924 $1,956
Caroline County $1,786 $2,098 $2,211 $2,465 $2,505
Carroll County $1,245 $1,462 $1,541 $1,718 $1,746
Charles City County $1,523 $1,789 $1,885 $2,102 $2,136
Charlotte County $1,338 $1,572 $1,656 $1,846 $1,876
Chesterfield County $1,908 $2,241 $2,361 $2,633 $2,675
Clarke County $2,161 $2,539 $2,675 $2,983 $3,031
Craig County $1,462 $1,718 $1,810 $2,018 $2,051
Culpeper County $1,996 $2,344 $2,470 $2,754 $2,799
Cumberland County $1,492 $1,753 $1,847 $2,059 $2,093
Dickenson County $1,172 $1,377 $1,451 $1,618 $1,644
Dinwiddie County $1,578 $1,853 $1,953 $2,178 $2,213
Essex County $1,491 $1,751 $1,845 $2,057 $2,090
Fairfax County $3,003 $3,526 $3,716 $4,143 $4,210
Fauquier County $2,554 $3,000 $3,161 $3,525 $3,581
Floyd County $1,481 $1,740 $1,833 $2,044 $2,077
Fluvanna County $1,782 $2,093 $2,206 $2,460 $2,499
Franklin County $1,470 $1,726 $1,819 $2,028 $2,061
Frederick County $1,896 $2,226 $2,346 $2,616 $2,658
Giles County $1,333 $1,566 $1,650 $1,840 $1,869
Gloucester County $1,732 $2,034 $2,143 $2,389 $2,428
Goochland County $2,071 $2,432 $2,563 $2,858 $2,904
Grayson County $1,204 $1,414 $1,490 $1,661 $1,688
Greene County $1,850 $2,172 $2,289 $2,552 $2,593
Greensville County $1,258 $1,478 $1,557 $1,736 $1,764
Halifax County $1,269 $1,491 $1,571 $1,752 $1,780
Hanover County $1,993 $2,341 $2,467 $2,751 $2,795
Henrico County $1,856 $2,180 $2,297 $2,561 $2,603
Henry County $1,189 $1,396 $1,471 $1,640 $1,667
Highland County $1,349 $1,585 $1,670 $1,862 $1,892
Isle of Wight County $2,148 $2,522 $2,658 $2,964 $3,012
James City County $2,082 $2,446 $2,577 $2,873 $2,920
King and Queen County $1,492 $1,753 $1,847 $2,059 $2,093
King George County $2,140 $2,514 $2,649 $2,954 $3,001
King William County $1,681 $1,975 $2,081 $2,320 $2,358
Lancaster County $1,711 $2,010 $2,118 $2,362 $2,400
Lee County $1,215 $1,427 $1,504 $1,677 $1,704
Loudoun County $3,074 $3,610 $3,804 $4,241 $4,310
Louisa County $1,656 $1,945 $2,049 $2,285 $2,322
Lunenburg County $1,413 $1,660 $1,749 $1,950 $1,982
Madison County $1,728 $2,030 $2,139 $2,385 $2,423
Mathews County $1,837 $2,158 $2,274 $2,536 $2,576
Mecklenburg County $1,438 $1,689 $1,780 $1,985 $2,017
Middlesex County $1,574 $1,849 $1,948 $2,172 $2,207
Montgomery County $1,723 $2,024 $2,133 $2,378 $2,417
Nelson County $1,574 $1,849 $1,948 $2,172 $2,207
New Kent County $2,037 $2,392 $2,521 $2,811 $2,856
Northampton County $1,701 $1,998 $2,105 $2,347 $2,385
Northumberland County $1,670 $1,962 $2,067 $2,305 $2,342
Nottoway County $1,462 $1,717 $1,809 $2,017 $2,050
Orange County $1,858 $2,183 $2,300 $2,565 $2,606
Page County $1,474 $1,731 $1,824 $2,034 $2,067
Patrick County $1,319 $1,549 $1,632 $1,820 $1,849
Pittsylvania County $1,312 $1,541 $1,624 $1,811 $1,840
Powhatan County $1,991 $2,338 $2,464 $2,747 $2,792
Prince Edward County $1,424 $1,672 $1,762 $1,965 $1,996
Prince George County $1,759 $2,066 $2,177 $2,427 $2,467
Prince William County $2,580 $3,030 $3,193 $3,560 $3,618
Pulaski County $1,389 $1,631 $1,719 $1,917 $1,948
Rappahannock County $2,019 $2,372 $2,499 $2,786 $2,831
Richmond County $1,491 $1,751 $1,845 $2,057 $2,090
Roanoke County $1,670 $1,962 $2,067 $2,305 $2,342
Rockbridge County $1,521 $1,787 $1,883 $2,100 $2,133
Rockingham County $1,652 $1,940 $2,044 $2,279 $2,316
Russell County $1,193 $1,401 $1,476 $1,646 $1,672
Scott County $1,314 $1,543 $1,626 $1,813 $1,842
Shenandoah County $1,589 $1,867 $1,967 $2,193 $2,229
Smyth County $1,252 $1,471 $1,550 $1,728 $1,756
Southampton County $1,576 $1,851 $1,950 $2,174 $2,209
Spotsylvania County $2,048 $2,406 $2,535 $2,827 $2,872
Stafford County $2,450 $2,877 $3,032 $3,381 $3,435
Surry County $1,598 $1,877 $1,978 $2,205 $2,241
Sussex County $1,450 $1,703 $1,794 $2,000 $2,033
Tazewell County $1,269 $1,491 $1,571 $1,752 $1,780
Warren County $1,803 $2,118 $2,232 $2,489 $2,529
Washington County $1,426 $1,675 $1,765 $1,968 $2,000
Westmoreland County $1,616 $1,898 $2,000 $2,230 $2,266
Wise County $1,307 $1,535 $1,618 $1,804 $1,833
Wythe County $1,334 $1,567 $1,651 $1,841 $1,871
York County $2,201 $2,585 $2,724 $3,037 $3,086
Alexandria city $3,009 $3,534 $3,724 $4,152 $4,219
Bedford city $1,571 $1,845 $1,944 $2,168 $2,203
Bristol city $1,332 $1,565 $1,649 $1,839 $1,868
Buena Vista city $1,159 $1,362 $1,435 $1,600 $1,626
Charlottesville city $2,064 $2,425 $2,555 $2,849 $2,895
Chesapeake city $2,151 $2,526 $2,662 $2,968 $3,016
Colonial Heights city $1,613 $1,894 $1,996 $2,226 $2,261
Covington city $1,152 $1,353 $1,426 $1,590 $1,616
Danville city $1,290 $1,516 $1,597 $1,781 $1,809
Emporia city $1,586 $1,863 $1,963 $2,189 $2,224
Fairfax city $3,038 $3,568 $3,760 $4,192 $4,260
Falls Church city $4,044 $4,750 $5,005 $5,581 $5,671
Franklin city $1,908 $2,241 $2,361 $2,633 $2,675
Fredericksburg city $2,319 $2,724 $2,870 $3,200 $3,252
Galax city $1,266 $1,487 $1,567 $1,747 $1,775
Hampton city $1,752 $2,057 $2,168 $2,417 $2,456
Harrisonburg city $1,583 $1,859 $1,959 $2,184 $2,220
Hopewell city $1,347 $1,582 $1,667 $1,859 $1,889
Lexington city $1,633 $1,918 $2,021 $2,253 $2,290
Lynchburg city $1,453 $1,706 $1,798 $2,005 $2,037
Manassas city $2,343 $2,752 $2,900 $3,234 $3,286
Manassas Park city $2,284 $2,683 $2,827 $3,152 $3,203
Martinsville city $1,192 $1,400 $1,475 $1,645 $1,671
Newport News city $1,786 $2,097 $2,210 $2,464 $2,504
Norfolk city $1,875 $2,203 $2,321 $2,588 $2,630
Norton city $1,421 $1,669 $1,759 $1,961 $1,993
Petersburg city $1,538 $1,807 $1,904 $2,123 $2,157
Poquoson city $2,395 $2,813 $2,964 $3,305 $3,358
Portsmouth city $1,753 $2,059 $2,170 $2,420 $2,459
Radford city $1,559 $1,831 $1,929 $2,151 $2,186
Richmond city $1,857 $2,181 $2,298 $2,562 $2,604
Roanoke city $1,374 $1,614 $1,701 $1,897 $1,927
Salem city $1,690 $1,984 $2,091 $2,331 $2,369
Staunton city $1,479 $1,737 $1,830 $2,040 $2,073
Suffolk city $2,104 $2,471 $2,604 $2,903 $2,950
Virginia Beach city $2,071 $2,432 $2,563 $2,858 $2,904
Waynesboro city $1,539 $1,808 $1,905 $2,124 $2,158
Williamsburg city $1,873 $2,200 $2,318 $2,585 $2,626
Winchester city $1,795 $2,108 $2,221 $2,476 $2,516