North Carolina IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 100 county-level areas in North Carolina using the verified 2026 IRS collection financial standards. Find your county or county equivalent, then use the column for your household size. The last housing column is for five or more people. These figures support a collection financial analysis; they do not show how much an individual household must pay the IRS.
Housing and utilities are one combined category. For the normal local-standard treatment, compare actual eligible spending with the applicable limit. Documented necessary costs can require individual consideration. Food, clothing and related national allowances and age-based healthcare amounts are listed on the standards hub. IRS collection-standard rules
Housing table introduction
The table below shows all verified county-level rows for North Carolina. Amounts are monthly. County count means distinct source rows, including county equivalents where applicable; do not substitute a guessed political-county count. Missing or unverified values display “Not verified” and block affected calculations.
| County / equivalent | 1 person | 2 people | 3 people | 4 people | 5 or more |
|---|---|---|---|---|---|
| Alamance County STD-04 | $1,562 | $1,834 | $1,933 | $2,155 | $2,190 |
| Alexander County STD-04 | $1,374 | $1,614 | $1,701 | $1,897 | $1,927 |
| Alleghany County STD-04 | $1,412 | $1,658 | $1,747 | $1,948 | $1,979 |
| Anson County STD-04 | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| Ashe County STD-04 | $1,478 | $1,736 | $1,829 | $2,039 | $2,072 |
| Avery County STD-04 | $1,424 | $1,672 | $1,762 | $1,965 | $1,996 |
| Beaufort County STD-04 | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Bertie County STD-04 | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Bladen County STD-04 | $1,430 | $1,680 | $1,770 | $1,974 | $2,005 |
| Brunswick County STD-04 | $1,764 | $2,072 | $2,183 | $2,434 | $2,473 |
| Buncombe County STD-04 | $1,859 | $2,184 | $2,301 | $2,566 | $2,607 |
| Burke County STD-04 | $1,378 | $1,619 | $1,706 | $1,902 | $1,933 |
| Cabarrus County STD-04 | $1,878 | $2,205 | $2,324 | $2,591 | $2,633 |
| Caldwell County STD-04 | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| Camden County STD-04 | $1,907 | $2,240 | $2,360 | $2,631 | $2,674 |
| Carteret County STD-04 | $1,854 | $2,178 | $2,295 | $2,559 | $2,600 |
| Caswell County STD-04 | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Catawba County STD-04 | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Chatham County STD-04 | $2,143 | $2,517 | $2,652 | $2,957 | $3,005 |
| Cherokee County STD-04 | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Chowan County STD-04 | $1,614 | $1,896 | $1,998 | $2,228 | $2,264 |
| Clay County STD-04 | $1,597 | $1,875 | $1,976 | $2,203 | $2,239 |
| Cleveland County STD-04 | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Columbus County STD-04 | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Craven County STD-04 | $1,578 | $1,853 | $1,953 | $2,178 | $2,213 |
| Cumberland County STD-04 | $1,624 | $1,907 | $2,010 | $2,241 | $2,277 |
| Currituck County STD-04 | $1,995 | $2,343 | $2,469 | $2,753 | $2,797 |
| Dare County STD-04 | $2,086 | $2,450 | $2,582 | $2,879 | $2,925 |
| Davidson County STD-04 | $1,493 | $1,754 | $1,848 | $2,061 | $2,094 |
| Davie County STD-04 | $1,608 | $1,889 | $1,990 | $2,219 | $2,255 |
| Duplin County STD-04 | $1,467 | $1,722 | $1,815 | $2,024 | $2,056 |
| Durham County STD-04 | $1,890 | $2,220 | $2,339 | $2,608 | $2,650 |
| Edgecombe County STD-04 | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Forsyth County STD-04 | $1,617 | $1,899 | $2,001 | $2,231 | $2,267 |
| Franklin County STD-04 | $1,721 | $2,021 | $2,130 | $2,375 | $2,413 |
| Gaston County STD-04 | $1,611 | $1,892 | $1,994 | $2,223 | $2,259 |
| Gates County STD-04 | $1,551 | $1,822 | $1,920 | $2,141 | $2,175 |
| Graham County STD-04 | $1,295 | $1,521 | $1,603 | $1,787 | $1,816 |
| Granville County STD-04 | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Greene County STD-04 | $1,330 | $1,562 | $1,646 | $1,835 | $1,865 |
| Guilford County STD-04 | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Halifax County STD-04 | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| Harnett County STD-04 | $1,697 | $1,993 | $2,100 | $2,342 | $2,379 |
| Haywood County STD-04 | $1,572 | $1,846 | $1,945 | $2,169 | $2,204 |
| Henderson County STD-04 | $1,709 | $2,007 | $2,115 | $2,358 | $2,396 |
| Hertford County STD-04 | $1,434 | $1,684 | $1,775 | $1,979 | $2,011 |
| Hoke County STD-04 | $1,593 | $1,871 | $1,972 | $2,199 | $2,234 |
| Hyde County STD-04 | $1,512 | $1,776 | $1,871 | $2,086 | $2,120 |
| Iredell County STD-04 | $1,799 | $2,113 | $2,227 | $2,483 | $2,523 |
| Jackson County STD-04 | $1,534 | $1,802 | $1,899 | $2,117 | $2,152 |
| Johnston County STD-04 | $1,757 | $2,064 | $2,175 | $2,425 | $2,464 |
| Jones County STD-04 | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Lee County STD-04 | $1,572 | $1,847 | $1,946 | $2,170 | $2,205 |
| Lenoir County STD-04 | $1,393 | $1,636 | $1,724 | $1,922 | $1,953 |
| Lincoln County STD-04 | $1,718 | $2,018 | $2,126 | $2,370 | $2,409 |
| McDowell County STD-04 | $1,328 | $1,560 | $1,644 | $1,833 | $1,863 |
| Macon County STD-04 | $1,402 | $1,647 | $1,735 | $1,935 | $1,966 |
| Madison County STD-04 | $1,673 | $1,965 | $2,071 | $2,309 | $2,346 |
| Martin County STD-04 | $1,424 | $1,672 | $1,762 | $1,965 | $1,996 |
| Mecklenburg County STD-04 | $1,951 | $2,292 | $2,415 | $2,693 | $2,736 |
| Mitchell County STD-04 | $1,425 | $1,674 | $1,764 | $1,967 | $1,999 |
| Montgomery County STD-04 | $1,517 | $1,782 | $1,878 | $2,094 | $2,128 |
| Moore County STD-04 | $1,855 | $2,179 | $2,296 | $2,560 | $2,601 |
| Nash County STD-04 | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| New Hanover County STD-04 | $1,947 | $2,287 | $2,410 | $2,687 | $2,731 |
| Northampton County STD-04 | $1,391 | $1,634 | $1,722 | $1,920 | $1,951 |
| Onslow County STD-04 | $1,643 | $1,930 | $2,034 | $2,268 | $2,305 |
| Orange County STD-04 | $2,231 | $2,620 | $2,761 | $3,079 | $3,128 |
| Pamlico County STD-04 | $1,593 | $1,870 | $1,971 | $2,198 | $2,233 |
| Pasquotank County STD-04 | $1,663 | $1,953 | $2,058 | $2,295 | $2,332 |
| Pender County STD-04 | $1,849 | $2,171 | $2,288 | $2,551 | $2,592 |
| Perquimans County STD-04 | $1,700 | $1,997 | $2,104 | $2,346 | $2,384 |
| Person County STD-04 | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Pitt County STD-04 | $1,589 | $1,866 | $1,966 | $2,192 | $2,227 |
| Polk County STD-04 | $1,545 | $1,814 | $1,912 | $2,132 | $2,166 |
| Randolph County STD-04 | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Richmond County STD-04 | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Robeson County STD-04 | $1,340 | $1,574 | $1,659 | $1,850 | $1,880 |
| Rockingham County STD-04 | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |
| Rowan County STD-04 | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Rutherford County STD-04 | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Sampson County STD-04 | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| Scotland County STD-04 | $1,388 | $1,630 | $1,718 | $1,916 | $1,946 |
| Stanly County STD-04 | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Stokes County STD-04 | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Surry County STD-04 | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Swain County STD-04 | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Transylvania County STD-04 | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Tyrrell County STD-04 | $1,505 | $1,768 | $1,863 | $2,077 | $2,111 |
| Union County STD-04 | $1,992 | $2,339 | $2,465 | $2,748 | $2,793 |
| Vance County STD-04 | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Wake County STD-04 | $2,139 | $2,512 | $2,647 | $2,951 | $2,999 |
| Warren County STD-04 | $1,487 | $1,746 | $1,840 | $2,052 | $2,085 |
| Washington County STD-04 | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Watauga County STD-04 | $1,760 | $2,067 | $2,178 | $2,428 | $2,468 |
| Wayne County STD-04 | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Wilkes County STD-04 | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Wilson County STD-04 | $1,520 | $1,785 | $1,881 | $2,097 | $2,131 |
| Yadkin County STD-04 | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Yancey County STD-04 | $1,513 | $1,777 | $1,873 | $2,088 | $2,122 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within North Carolina. Some counties use a metropolitan amount instead of the wider regional amount. Use the documented county-to-area mapping. Ownership payments and operating costs are separate categories; a paid-off vehicle does not receive a loan-payment allowance. IRS transportation guidance
| Region / metropolitan area | 1 vehicle | 2 vehicles | Rule and source | Coverage |
|---|---|---|---|---|
| South region | $291 | $582 | STD-06 · Local transportation standards | County coverageAlamance County; Alexander County; Alleghany County; Anson County; Ashe County; Avery County; Beaufort County; Bertie County; Bladen County; Brunswick County; Buncombe County; Burke County; Cabarrus County; Caldwell County; Camden County; Carteret County; Caswell County; Catawba County; Chatham County; Cherokee County; Chowan County; Clay County; Cleveland County; Columbus County; Craven County; Cumberland County; Currituck County; Dare County; Davidson County; Davie County; Duplin County; Durham County; Edgecombe County; Forsyth County; Franklin County; Gaston County; Gates County; Graham County; Granville County; Greene County; Guilford County; Halifax County; Harnett County; Haywood County; Henderson County; Hertford County; Hoke County; Hyde County; Iredell County; Jackson County; Johnston County; Jones County; Lee County; Lenoir County; Lincoln County; McDowell County; Macon County; Madison County; Martin County; Mecklenburg County; Mitchell County; Montgomery County; Moore County; Nash County; New Hanover County; Northampton County; Onslow County; Orange County; Pamlico County; Pasquotank County; Pender County; Perquimans County; Person County; Pitt County; Polk County; Randolph County; Richmond County; Robeson County; Rockingham County; Rowan County; Rutherford County; Sampson County; Scotland County; Stanly County; Stokes County; Surry County; Swain County; Transylvania County; Tyrrell County; Union County; Vance County; Wake County; Warren County; Washington County; Watauga County; Wayne County; Wilkes County; Wilson County; Yadkin County; Yancey County |
Open the OIC worksheet with North Carolina selected
DIY and when to get help
You can use this reference and the linked IRS tables without hiring anyone. Seek help if your household shares expenses with someone who does not owe the tax, your necessary costs exceed a normal limit, or the correct county or metropolitan area is unclear.
Questions you may have
Is there one housing allowance for all of North Carolina?
No. Housing and utilities figures vary by county-level area and household-size band. Confirm the row for where you live and use the current effective period. Official state table
Do I automatically get the full housing amount?
Ordinarily the local-standard rule compares actual eligible expenses with the limit. Documented exceptions require IRS consideration. The table alone does not establish the amount allowed in your case. IRS rules
Can I use this page to calculate an offer?
It provides only part of the information. An offer illustration also needs income, other expenses, asset treatments and the application conditions. Use the OIC worksheet and read its limits.