# contents

# instructions

INSTRUCTIONSRecipients may use this spreadsheet to determine thresholds for low and moderate income.Definitions:The final rule defines a household as low income if it has (i) income at or below 185 percent of the Federal Poverty Guidelines (FPG) for the size of its household based on the most recently published poverty guidelines by the Department of Health and Human Services (HHS) or (ii) income at or below 40 percent of the Area Median Income (AMI) for its county and size of household based on the most recently published data by the Department of Housing and Urban Development (HUD).  The final rule defines a household as moderate income if it has (i) income at or below 300 percent of the FPG for the size of its household based on the most recently published poverty guidelines by HHS or (ii) income at or below 65 percent of the AMI for its county and size of household based on the most recently published data by HUD. When applying these thresholds, recipients should generally use the income threshold for the size of the household to be served; however, recipients may use the income threshold for a default size of three if providing services that reach a general geographic area or if doing so would simplify administration of the program to be provided.Step-by-step guide for using this spreadsheet:Recipients seeking data for a specific county should follow the steps below: 1. Go to the sheet "dropdown."2. Choose your state from the dropdown menu in cell B3.3. Choose your county from the dropdown menu in cell B5.  Note that for some states in New England, the locality listed is at the town level.4. The table in columns D-J will automatically populate with thresholds for various household sizes.  Information for the low-income threshold is in columns E-G.  Column E shows 40% of AMI and column F shows 185% of FPG.  Column G shows the higher of these two metrics for each household size and thus the low-income threshold.  Information for the moderate-income threshold is in columns H-J.  Column H shows 65% of AMI and column I shows 300% of FPG.  Column J shows the higher of these two metrics for each household size and thus the moderate-income threshold.5. When applying these thresholds, recipients should generally use the income threshold for the size of the household to be served; however, recipients may use the income threshold for a default size of three if providing services that reach a general geographic area or if doing so would simplify administration of the program to be provided.  The thresholds for a three-person household are marked with boxes and can be found in cells G7 and J7.Recipients seeking data for multiple counties within a state might find it easer to follow the steps below:1. Go to the state's individual sheet, which lists each county in column A.  Note that for some states in New England, the locality listed is at the town level.2. Information for the low-income threshold is in columns E-AB.  Columns E-L show 40% of AMI by household size and columns M-T show 185% of FPG by household size.  The low-income threshold is the larger of the two for each household size, which is shown in columns U-AB.  Information for the moderate-income threshold is in columns AC-AZ.  Columns AC-AJ show 65% of AMI by household size and columns AK-AR show 300% of FPG by household size.  The moderate-income threshold is the larger of the two for each household size, which is shown in columns AS-AZ.  3. When applying these thresholds, recipients should generally use the income threshold for the size of the household to be served; however, recipients may use the income threshold for a default size of three if providing services that reach a general geographic area or if doing so would simplify administration of the program to be provided.  The thresholds for a three-person household are marked with boxes and can be found in columns W and AU. Methodology:Treasury computed 40% of AMI as 0.8 multiplied by the relevant HUD Section 8 50% income limit published by HUD and computed 65% of AMI as 1.3 multiplied by the relevant HUD Section 8 50% income limit published by HUD.  Treasury computed 185% of FPG as 1.85 times the relevant FPG published by HHS and computed 300% of FPG as 3 times the relevant FPG published by HHS.Sources: U.S. Department of Health and Human Service, HHS Poverty Guidelines for 2021, available at https://aspe.hhs.gov/topics/poverty-economic-mobility/poverty-guidelines.U.S. Department of Housing and Urban Development, FY 2021 Section 8 Income Limits, available at https://www.huduser.gov/portal/datasets/il/il21/Section8-FY21.xlsx.   

# dropdown

# AL

# AK

# AZ

# AR

# CA

# CO

# CT

# DE

# DC

# FL

# GA

# HI

# ID

# IL

# IN

# IA

# KS

# KY

# LA

# ME

# MD

# MA

# MI

# MN

# MS

# MO

# MT

# NE

# NV

# NH

# NJ

# NM

# NY

# NC

# ND

# OH

# OK

# OR

# PA

# RI

# SC

# SD

# TN

# TX

# UT

# VT

# VA

# WA

# WV

# WI

# WY