New Mexico - 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 2, 2012 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.
| County | Housing and Utilities for a Family of 1 | Housing and Utilities for a Family of 2 | Housing and Utilities for a Family of 3 | Housing and Utilities for a Family of 4 | Housing and Utilities for a Family of 5 or more |
|---|---|---|---|---|---|
| Bernalillo County | 1,314 | 1,543 | 1,626 | 1,813 | 1,842 |
| Catron County | 920 | 1,081 | 1,139 | 1,270 | 1,291 |
| Chaves County | 930 | 1,092 | 1,151 | 1,283 | 1,304 |
| Cibola County | 912 | 1,071 | 1,129 | 1,259 | 1,279 |
| Colfax County | 1,002 | 1,177 | 1,240 | 1,383 | 1,405 |
| Curry County | 976 | 1,146 | 1,208 | 1,347 | 1,369 |
| DeBaca County | 838 | 984 | 1,037 | 1,156 | 1,175 |
| Dona Ana County | 1,111 | 1,305 | 1,375 | 1,533 | 1,558 |
| Eddy County | 990 | 1,162 | 1,225 | 1,365 | 1,388 |
| Grant County | 998 | 1,172 | 1,235 | 1,377 | 1,399 |
| Guadalupe County | 865 | 1,016 | 1,070 | 1,193 | 1,213 |
| Harding County | 860 | 1,010 | 1,065 | 1,187 | 1,206 |
| Hidalgo County | 856 | 1,006 | 1,060 | 1,182 | 1,201 |
| Lea County | 976 | 1,146 | 1,208 | 1,347 | 1,369 |
| Lincoln County | 1,115 | 1,310 | 1,380 | 1,539 | 1,563 |
| Los Alamos County | 1,750 | 2,055 | 2,166 | 2,415 | 2,454 |
| Luna County | 904 | 1,061 | 1,118 | 1,247 | 1,267 |
| McKinley County | 1,065 | 1,251 | 1,318 | 1,470 | 1,494 |
| Mora County | 984 | 1,156 | 1,218 | 1,358 | 1,380 |
| Otero County | 979 | 1,150 | 1,211 | 1,351 | 1,373 |
| Quay County | 831 | 976 | 1,029 | 1,147 | 1,165 |
| Rio Arriba County | 1,095 | 1,287 | 1,356 | 1,512 | 1,536 |
| Roosevelt County | 917 | 1,077 | 1,135 | 1,266 | 1,286 |
| San Juan County | 1,145 | 1,345 | 1,417 | 1,580 | 1,606 |
| San Miguel County | 1,058 | 1,242 | 1,309 | 1,460 | 1,483 |
| Sandoval County | 1,327 | 1,559 | 1,643 | 1,832 | 1,861 |
| Santa Fe County | 1,518 | 1,783 | 1,879 | 2,095 | 2,129 |
| Sierra County | 883 | 1,037 | 1,093 | 1,219 | 1,238 |
| Socorro County | 1,030 | 1,210 | 1,275 | 1,421 | 1,444 |
| Taos County | 1,178 | 1,384 | 1,458 | 1,626 | 1,652 |
| Torrance County | 991 | 1,164 | 1,227 | 1,368 | 1,390 |
| Union County | 1,010 | 1,186 | 1,250 | 1,393 | 1,416 |
| Valencia County | 1,108 | 1,301 | 1,371 | 1,529 | 1,554 |
References/Related Topics
Rate the Small Business and Self-Employed Web Site
