North Carolina - 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
Alamance County $1,485 $1,744 $1,838 $2,049 $2,082
Alexander County $1,379 $1,620 $1,707 $1,903 $1,934
Alleghany County $1,335 $1,568 $1,652 $1,842 $1,872
Anson County $1,334 $1,567 $1,651 $1,841 $1,871
Ashe County $1,358 $1,595 $1,681 $1,874 $1,905
Avery County $1,357 $1,593 $1,679 $1,872 $1,902
Beaufort County $1,570 $1,844 $1,943 $2,166 $2,201
Bertie County $1,372 $1,611 $1,698 $1,893 $1,924
Bladen County $1,328 $1,559 $1,643 $1,832 $1,862
Brunswick County $1,663 $1,953 $2,058 $2,295 $2,332
Buncombe County $1,763 $2,071 $2,182 $2,433 $2,472
Burke County $1,324 $1,555 $1,639 $1,827 $1,857
Cabarrus County $1,824 $2,143 $2,258 $2,518 $2,558
Caldwell County $1,307 $1,535 $1,618 $1,804 $1,833
Camden County $1,725 $2,026 $2,135 $2,381 $2,419
Carteret County $1,752 $2,057 $2,168 $2,417 $2,456
Caswell County $1,368 $1,607 $1,693 $1,888 $1,918
Catawba County $1,403 $1,648 $1,737 $1,937 $1,968
Chatham County $1,989 $2,336 $2,462 $2,745 $2,789
Cherokee County $1,378 $1,618 $1,705 $1,901 $1,932
Chowan County $1,506 $1,769 $1,864 $2,078 $2,112
Clay County $1,505 $1,768 $1,863 $2,077 $2,111
Cleveland County $1,366 $1,605 $1,691 $1,885 $1,916
Columbus County $1,350 $1,586 $1,671 $1,863 $1,893
Craven County $1,514 $1,778 $1,874 $2,090 $2,123
Cumberland County $1,552 $1,823 $1,921 $2,142 $2,176
Currituck County $1,809 $2,125 $2,239 $2,496 $2,537
Dare County $1,968 $2,312 $2,436 $2,716 $2,760
Davidson County $1,426 $1,675 $1,765 $1,968 $2,000
Davie County $1,552 $1,823 $1,921 $2,142 $2,176
Duplin County $1,423 $1,671 $1,761 $1,964 $1,995
Durham County $1,769 $2,077 $2,189 $2,441 $2,480
Edgecombe County $1,417 $1,665 $1,754 $1,956 $1,987
Forsyth County $1,545 $1,814 $1,912 $2,132 $2,166
Franklin County $1,589 $1,867 $1,967 $2,193 $2,229
Gaston County $1,542 $1,812 $1,909 $2,129 $2,163
Gates County $1,530 $1,797 $1,894 $2,112 $2,146
Graham County $1,207 $1,418 $1,494 $1,666 $1,693
Granville County $1,571 $1,845 $1,944 $2,168 $2,203
Greene County $1,225 $1,439 $1,516 $1,690 $1,718
Guilford County $1,583 $1,859 $1,959 $2,184 $2,220
Halifax County $1,345 $1,580 $1,665 $1,856 $1,886
Harnett County $1,596 $1,874 $1,975 $2,202 $2,238
Haywood County $1,498 $1,759 $1,854 $2,067 $2,101
Henderson County $1,636 $1,922 $2,025 $2,258 $2,294
Hertford County $1,404 $1,649 $1,738 $1,938 $1,969
Hoke County $1,530 $1,797 $1,894 $2,112 $2,146
Hyde County $1,712 $2,011 $2,119 $2,363 $2,401
Iredell County $1,694 $1,990 $2,097 $2,338 $2,376
Jackson County $1,411 $1,657 $1,746 $1,947 $1,978
Johnston County $1,635 $1,920 $2,023 $2,256 $2,292
Jones County $1,403 $1,648 $1,737 $1,937 $1,968
Lee County $1,531 $1,798 $1,895 $2,113 $2,147
Lenoir County $1,361 $1,599 $1,685 $1,879 $1,909
Lincoln County $1,611 $1,892 $1,994 $2,223 $2,259
McDowell County $1,286 $1,510 $1,591 $1,774 $1,803
Macon County $1,323 $1,554 $1,637 $1,825 $1,855
Madison County $1,614 $1,896 $1,998 $2,228 $2,264
Martin County $1,286 $1,510 $1,591 $1,774 $1,803
Mecklenburg County $1,831 $2,150 $2,266 $2,527 $2,567
Mitchell County $1,385 $1,627 $1,714 $1,911 $1,942
Montgomery County $1,345 $1,579 $1,664 $1,855 $1,885
Moore County $1,760 $2,067 $2,178 $2,428 $2,468
Nash County $1,452 $1,705 $1,797 $2,004 $2,036
New Hanover County $1,809 $2,125 $2,239 $2,496 $2,537
Northampton County $1,396 $1,640 $1,728 $1,927 $1,958
Onslow County $1,539 $1,808 $1,905 $2,124 $2,158
Orange County $2,143 $2,517 $2,652 $2,957 $3,005
Pamlico County $1,583 $1,859 $1,959 $2,184 $2,220
Pasquotank County $1,630 $1,914 $2,017 $2,249 $2,285
Pender County $1,774 $2,084 $2,196 $2,449 $2,488
Perquimans County $1,617 $1,899 $2,001 $2,231 $2,267
Person County $1,408 $1,654 $1,743 $1,943 $1,975
Pitt County $1,567 $1,840 $1,939 $2,162 $2,197
Polk County $1,474 $1,731 $1,824 $2,034 $2,067
Randolph County $1,361 $1,598 $1,684 $1,878 $1,908
Richmond County $1,293 $1,518 $1,600 $1,784 $1,813
Robeson County $1,326 $1,557 $1,641 $1,830 $1,859
Rockingham County $1,330 $1,562 $1,646 $1,835 $1,865
Rowan County $1,441 $1,692 $1,783 $1,988 $2,020
Rutherford County $1,271 $1,493 $1,573 $1,754 $1,782
Sampson County $1,340 $1,573 $1,658 $1,849 $1,879
Scotland County $1,339 $1,572 $1,657 $1,848 $1,877
Stanly County $1,426 $1,675 $1,765 $1,968 $2,000
Stokes County $1,375 $1,615 $1,702 $1,898 $1,928
Surry County $1,332 $1,565 $1,649 $1,839 $1,868
Swain County $1,399 $1,644 $1,732 $1,931 $1,962
Transylvania County $1,597 $1,875 $1,976 $2,203 $2,239
Tyrrell County $1,604 $1,884 $1,985 $2,213 $2,249
Union County $1,874 $2,201 $2,319 $2,586 $2,627
Vance County $1,423 $1,671 $1,761 $1,964 $1,995
Wake County $2,025 $2,378 $2,506 $2,794 $2,839
Warren County $1,382 $1,624 $1,711 $1,908 $1,939
Washington County $1,381 $1,622 $1,709 $1,906 $1,936
Watauga County $1,642 $1,928 $2,032 $2,266 $2,302
Wayne County $1,416 $1,664 $1,753 $1,955 $1,986
Wilkes County $1,305 $1,533 $1,615 $1,801 $1,830
Wilson County $1,480 $1,739 $1,832 $2,043 $2,076
Yadkin County $1,334 $1,567 $1,651 $1,841 $1,871
Yancey County $1,361 $1,598 $1,684 $1,878 $1,908