West Virginia IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 55 county-level areas in West Virginia 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 West Virginia. 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 |
|---|---|---|---|---|---|
| Barbour County STD-04 | $1,197 | $1,405 | $1,481 | $1,651 | $1,678 |
| Berkeley County STD-04 | $1,635 | $1,920 | $2,023 | $2,256 | $2,292 |
| Boone County STD-04 | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Braxton County STD-04 | $1,185 | $1,391 | $1,466 | $1,635 | $1,661 |
| Brooke County STD-04 | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Cabell County STD-04 | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Calhoun County STD-04 | $1,082 | $1,271 | $1,339 | $1,493 | $1,517 |
| Clay County STD-04 | $1,205 | $1,415 | $1,491 | $1,662 | $1,689 |
| Doddridge County STD-04 | $1,222 | $1,435 | $1,512 | $1,686 | $1,713 |
| Fayette County STD-04 | $1,340 | $1,573 | $1,658 | $1,849 | $1,879 |
| Gilmer County STD-04 | $997 | $1,171 | $1,234 | $1,376 | $1,398 |
| Grant County STD-04 | $1,161 | $1,364 | $1,437 | $1,602 | $1,628 |
| Greenbrier County STD-04 | $1,345 | $1,579 | $1,664 | $1,855 | $1,885 |
| Hampshire County STD-04 | $1,373 | $1,612 | $1,699 | $1,894 | $1,925 |
| Hancock County STD-04 | $1,197 | $1,406 | $1,482 | $1,652 | $1,679 |
| Hardy County STD-04 | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Harrison County STD-04 | $1,399 | $1,643 | $1,731 | $1,930 | $1,961 |
| Jackson County STD-04 | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Jefferson County STD-04 | $1,873 | $2,200 | $2,318 | $2,585 | $2,626 |
| Kanawha County STD-04 | $1,375 | $1,615 | $1,702 | $1,898 | $1,928 |
| Lewis County STD-04 | $1,260 | $1,480 | $1,560 | $1,739 | $1,767 |
| Lincoln County STD-04 | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Logan County STD-04 | $1,246 | $1,463 | $1,542 | $1,719 | $1,747 |
| McDowell County STD-04 | $1,111 | $1,305 | $1,375 | $1,533 | $1,558 |
| Marion County STD-04 | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Marshall County STD-04 | $1,316 | $1,546 | $1,629 | $1,816 | $1,846 |
| Mason County STD-04 | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Mercer County STD-04 | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Mineral County STD-04 | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Mingo County STD-04 | $1,240 | $1,457 | $1,535 | $1,712 | $1,739 |
| Monongalia County STD-04 | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Monroe County STD-04 | $1,138 | $1,337 | $1,409 | $1,571 | $1,596 |
| Morgan County STD-04 | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Nicholas County STD-04 | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Ohio County STD-04 | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Pendleton County STD-04 | $1,175 | $1,380 | $1,454 | $1,621 | $1,647 |
| Pleasants County STD-04 | $1,294 | $1,520 | $1,602 | $1,786 | $1,815 |
| Pocahontas County STD-04 | $1,268 | $1,489 | $1,569 | $1,749 | $1,778 |
| Preston County STD-04 | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Putnam County STD-04 | $1,641 | $1,927 | $2,031 | $2,265 | $2,301 |
| Raleigh County STD-04 | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Randolph County STD-04 | $1,212 | $1,424 | $1,500 | $1,673 | $1,700 |
| Ritchie County STD-04 | $1,223 | $1,437 | $1,514 | $1,688 | $1,715 |
| Roane County STD-04 | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Summers County STD-04 | $1,134 | $1,332 | $1,404 | $1,565 | $1,591 |
| Taylor County STD-04 | $1,319 | $1,549 | $1,632 | $1,820 | $1,849 |
| Tucker County STD-04 | $1,347 | $1,582 | $1,667 | $1,859 | $1,889 |
| Tyler County STD-04 | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Upshur County STD-04 | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Wayne County STD-04 | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Webster County STD-04 | $1,240 | $1,457 | $1,535 | $1,712 | $1,739 |
| Wetzel County STD-04 | $1,273 | $1,495 | $1,575 | $1,756 | $1,784 |
| Wirt County STD-04 | $1,143 | $1,343 | $1,415 | $1,578 | $1,603 |
| Wood County STD-04 | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Wyoming County STD-04 | $1,255 | $1,474 | $1,553 | $1,732 | $1,760 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within West Virginia. 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 coverageBarbour County; Berkeley County; Boone County; Braxton County; Brooke County; Cabell County; Calhoun County; Clay County; Doddridge County; Fayette County; Gilmer County; Grant County; Greenbrier County; Hampshire County; Hancock County; Hardy County; Harrison County; Jackson County; Kanawha County; Lewis County; Lincoln County; Logan County; McDowell County; Marion County; Marshall County; Mason County; Mercer County; Mineral County; Mingo County; Monongalia County; Monroe County; Morgan County; Nicholas County; Ohio County; Pendleton County; Pleasants County; Pocahontas County; Preston County; Putnam County; Raleigh County; Randolph County; Ritchie County; Roane County; Summers County; Taylor County; Tucker County; Tyler County; Upshur County; Wayne County; Webster County; Wetzel County; Wirt County; Wood County; Wyoming County |
| Washington, D.C. | $301 | $602 | STD-06 · Local transportation standards | County coverageJefferson County |
Open the OIC worksheet with West Virginia 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 West Virginia?
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.