Georgia - 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
Appling County $1,217 $1,429 $1,506 $1,679 $1,706
Atkinson County $1,215 $1,427 $1,504 $1,677 $1,704
Bacon County $1,222 $1,435 $1,512 $1,686 $1,713
Baker County $1,370 $1,610 $1,696 $1,891 $1,922
Baldwin County $1,492 $1,753 $1,847 $2,059 $2,093
Banks County $1,513 $1,777 $1,872 $2,087 $2,121
Barrow County $1,587 $1,864 $1,964 $2,190 $2,225
Bartow County $1,635 $1,921 $2,024 $2,257 $2,293
Ben Hill County $1,302 $1,529 $1,611 $1,796 $1,825
Berrien County $1,318 $1,548 $1,631 $1,819 $1,848
Bibb County $1,511 $1,775 $1,870 $2,085 $2,119
Bleckley County $1,500 $1,762 $1,857 $2,071 $2,104
Brantley County $1,332 $1,565 $1,649 $1,839 $1,868
Brooks County $1,351 $1,587 $1,672 $1,864 $1,894
Bryan County $1,970 $2,314 $2,438 $2,718 $2,762
Bulloch County $1,508 $1,771 $1,866 $2,081 $2,114
Burke County $1,451 $1,704 $1,796 $2,003 $2,035
Butts County $1,479 $1,738 $1,831 $2,042 $2,075
Calhoun County $1,349 $1,585 $1,670 $1,862 $1,892
Camden County $1,550 $1,820 $1,918 $2,139 $2,173
Candler County $1,322 $1,553 $1,636 $1,824 $1,854
Carroll County $1,497 $1,758 $1,853 $2,066 $2,099
Catoosa County $1,460 $1,715 $1,807 $2,015 $2,047
Charlton County $1,351 $1,587 $1,672 $1,864 $1,894
Chatham County $1,795 $2,109 $2,222 $2,478 $2,518
Chattahoochee County $1,668 $1,959 $2,064 $2,301 $2,339
Chattooga County $1,268 $1,489 $1,569 $1,749 $1,778
Cherokee County $1,964 $2,307 $2,431 $2,711 $2,754
Clarke County $1,603 $1,883 $1,984 $2,212 $2,248
Clay County $1,357 $1,594 $1,680 $1,873 $1,903
Clayton County $1,497 $1,758 $1,853 $2,066 $2,099
Clinch County $1,251 $1,469 $1,548 $1,726 $1,754
Cobb County $1,986 $2,333 $2,458 $2,741 $2,785
Coffee County $1,371 $1,610 $1,697 $1,892 $1,923
Colquitt County $1,329 $1,561 $1,645 $1,834 $1,864
Columbia County $1,818 $2,135 $2,250 $2,509 $2,549
Cook County $1,369 $1,608 $1,694 $1,889 $1,919
Coweta County $1,832 $2,151 $2,267 $2,528 $2,569
Crawford County $1,357 $1,593 $1,679 $1,872 $1,902
Crisp County $1,401 $1,646 $1,734 $1,933 $1,965
Dade County $1,493 $1,754 $1,848 $2,061 $2,094
Dawson County $1,854 $2,177 $2,294 $2,558 $2,599
Decatur County $1,391 $1,633 $1,721 $1,919 $1,950
DeKalb County $1,918 $2,253 $2,374 $2,647 $2,690
Dodge County $1,519 $1,784 $1,880 $2,096 $2,130
Dooly County $1,331 $1,563 $1,647 $1,836 $1,866
Dougherty County $1,418 $1,665 $1,755 $1,957 $1,988
Douglas County $1,666 $1,957 $2,062 $2,299 $2,336
Early County $1,469 $1,725 $1,818 $2,027 $2,060
Echols County $1,216 $1,428 $1,505 $1,678 $1,705
Effingham County $1,694 $1,990 $2,097 $2,338 $2,376
Elbert County $1,342 $1,576 $1,661 $1,852 $1,882
Emanuel County $1,207 $1,418 $1,494 $1,666 $1,693
Evans County $1,277 $1,500 $1,581 $1,763 $1,791
Fannin County $1,546 $1,815 $1,913 $2,133 $2,167
Fayette County $2,183 $2,564 $2,702 $3,013 $3,061
Floyd County $1,530 $1,797 $1,894 $2,112 $2,146
Forsyth County $2,352 $2,763 $2,911 $3,246 $3,298
Franklin County $1,440 $1,691 $1,782 $1,987 $2,019
Fulton County $2,248 $2,640 $2,782 $3,102 $3,152
Gilmer County $1,518 $1,783 $1,879 $2,095 $2,129
Glascock County $1,789 $2,101 $2,214 $2,469 $2,508
Glynn County $1,663 $1,953 $2,058 $2,295 $2,332
Gordon County $1,416 $1,663 $1,752 $1,953 $1,985
Grady County $1,455 $1,709 $1,801 $2,008 $2,041
Greene County $1,896 $2,227 $2,347 $2,617 $2,659
Gwinnett County $1,938 $2,276 $2,398 $2,674 $2,717
Habersham County $1,542 $1,811 $1,908 $2,127 $2,162
Hall County $1,730 $2,032 $2,141 $2,387 $2,426
Hancock County $1,670 $1,962 $2,067 $2,305 $2,342
Haralson County $1,636 $1,922 $2,025 $2,258 $2,294
Harris County $1,952 $2,293 $2,416 $2,694 $2,737
Hart County $1,466 $1,721 $1,814 $2,023 $2,055
Heard County $1,473 $1,730 $1,823 $2,033 $2,065
Henry County $1,744 $2,048 $2,158 $2,406 $2,445
Houston County $1,605 $1,885 $1,986 $2,214 $2,250
Irwin County $1,301 $1,528 $1,610 $1,795 $1,824
Jackson County $1,765 $2,073 $2,184 $2,435 $2,474
Jasper County $1,408 $1,653 $1,742 $1,942 $1,974
Jeff Davis County $1,369 $1,608 $1,694 $1,889 $1,919
Jefferson County $1,281 $1,504 $1,585 $1,767 $1,796
Jenkins County $1,345 $1,580 $1,665 $1,856 $1,886
Johnson County $1,296 $1,522 $1,604 $1,788 $1,817
Jones County $1,592 $1,870 $1,970 $2,197 $2,232
Lamar County $1,545 $1,814 $1,912 $2,132 $2,166
Lanier County $1,404 $1,649 $1,738 $1,938 $1,969
Laurens County $1,416 $1,663 $1,752 $1,953 $1,985
Lee County $1,649 $1,937 $2,041 $2,276 $2,312
Liberty County $1,464 $1,720 $1,812 $2,020 $2,053
Lincoln County $1,654 $1,943 $2,047 $2,282 $2,319
Long County $1,605 $1,886 $1,987 $2,216 $2,251
Lowndes County $1,470 $1,726 $1,819 $2,028 $2,061
Lumpkin County $1,559 $1,832 $1,930 $2,152 $2,187
McDuffie County $1,449 $1,702 $1,793 $1,999 $2,031
McIntosh County $1,548 $1,818 $1,916 $2,136 $2,171
Macon County $1,281 $1,504 $1,585 $1,767 $1,796
Madison County $1,402 $1,647 $1,735 $1,935 $1,966
Marion County $1,311 $1,540 $1,623 $1,810 $1,839
Meriwether County $1,493 $1,754 $1,848 $2,061 $2,094
Miller County $1,497 $1,758 $1,853 $2,066 $2,099
Mitchell County $1,385 $1,627 $1,714 $1,911 $1,942
Monroe County $1,765 $2,073 $2,184 $2,435 $2,474
Montgomery County $1,394 $1,637 $1,725 $1,923 $1,954
Morgan County $1,820 $2,138 $2,253 $2,512 $2,553
Murray County $1,340 $1,573 $1,658 $1,849 $1,879
Muscogee County $1,566 $1,839 $1,938 $2,161 $2,196
Newton County $1,617 $1,899 $2,001 $2,231 $2,267
Oconee County $2,099 $2,466 $2,598 $2,897 $2,944
Oglethorpe County $1,469 $1,725 $1,818 $2,027 $2,060
Paulding County $1,723 $2,024 $2,133 $2,378 $2,417
Peach County $1,559 $1,831 $1,929 $2,151 $2,186
Pickens County $1,604 $1,884 $1,985 $2,213 $2,249
Pierce County $1,351 $1,587 $1,672 $1,864 $1,894
Pike County $1,744 $2,049 $2,159 $2,407 $2,446
Polk County $1,496 $1,757 $1,851 $2,064 $2,097
Pulaski County $1,351 $1,587 $1,672 $1,864 $1,894
Putnam County $1,517 $1,782 $1,878 $2,094 $2,128
Quitman County $1,005 $1,181 $1,244 $1,387 $1,409
Rabun County $1,517 $1,782 $1,878 $2,094 $2,128
Randolph County $1,214 $1,426 $1,503 $1,676 $1,703
Richmond County $1,438 $1,689 $1,780 $1,985 $2,017
Rockdale County $1,698 $1,994 $2,101 $2,343 $2,380
Schley County $1,563 $1,835 $1,934 $2,156 $2,191
Screven County $1,367 $1,606 $1,692 $1,887 $1,917
Seminole County $1,340 $1,573 $1,658 $1,849 $1,879
Spalding County $1,500 $1,761 $1,856 $2,069 $2,103
Stephens County $1,396 $1,640 $1,728 $1,927 $1,958
Stewart County $1,238 $1,454 $1,532 $1,708 $1,736
Sumter County $1,377 $1,617 $1,704 $1,900 $1,931
Talbot County $1,441 $1,693 $1,784 $1,989 $2,021
Taliaferro County $1,277 $1,500 $1,581 $1,763 $1,791
Tattnall County $1,353 $1,589 $1,674 $1,867 $1,897
Taylor County $1,260 $1,479 $1,559 $1,738 $1,766
Telfair County $1,460 $1,715 $1,807 $2,015 $2,047
Terrell County $1,266 $1,487 $1,567 $1,747 $1,775
Thomas County $1,582 $1,858 $1,958 $2,183 $2,218
Tift County $1,436 $1,686 $1,777 $1,981 $2,013
Toombs County $1,394 $1,637 $1,725 $1,923 $1,954
Towns County $1,524 $1,790 $1,886 $2,103 $2,137
Treutlen County $1,361 $1,598 $1,684 $1,878 $1,908
Troup County $1,528 $1,795 $1,891 $2,108 $2,143
Turner County $1,289 $1,514 $1,595 $1,778 $1,807
Twiggs County $1,290 $1,516 $1,597 $1,781 $1,809
Union County $1,622 $1,905 $2,007 $2,238 $2,274
Upson County $1,339 $1,572 $1,657 $1,848 $1,877
Walker County $1,442 $1,694 $1,785 $1,990 $2,022
Walton County $1,781 $2,092 $2,204 $2,457 $2,497
Ware County $1,197 $1,406 $1,482 $1,652 $1,679
Warren County $1,362 $1,600 $1,686 $1,880 $1,910
Washington County $1,399 $1,644 $1,732 $1,931 $1,962
Wayne County $1,403 $1,647 $1,736 $1,936 $1,967
Webster County $1,286 $1,511 $1,592 $1,775 $1,804
Wheeler County $1,138 $1,337 $1,409 $1,571 $1,596
White County $1,572 $1,847 $1,946 $2,170 $2,205
Whitfield County $1,429 $1,679 $1,769 $1,972 $2,004
Wilcox County $1,393 $1,636 $1,724 $1,922 $1,953
Wilkes County $1,391 $1,633 $1,721 $1,919 $1,950
Wilkinson County $1,283 $1,507 $1,588 $1,771 $1,799
Worth County $1,304 $1,532 $1,614 $1,800 $1,829