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Alabama - 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 March 30, 2015 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 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
Autauga County 1,240 1,456 1,534 1,711 1,738
Baldwin County 1,370 1,609 1,695 1,890 1,920
Barbour County 996 1,170 1,232 1,374 1,396
Bibb County 1,092 1,283 1,352 1,507 1,532
Blount County 1,131 1,329 1,400 1,561 1,586
Bullock County 1,212 1,424 1,500 1,673 1,700
Butler County 1,009 1,185 1,249 1,393 1,415
Calhoun County 1,083 1,272 1,340 1,494 1,518
Chambers County 1,001 1,176 1,239 1,381 1,404
Cherokee County 1,121 1,316 1,387 1,547 1,571
Chilton County 1,087 1,276 1,345 1,500 1,524
Choctaw County 959 1,126 1,187 1,324 1,345
Clarke County 1,105 1,297 1,367 1,524 1,549
Clay County 1,020 1,198 1,262 1,407 1,430
Cleburne County 1,040 1,221 1,287 1,435 1,458
Coffee County 1,180 1,386 1,461 1,629 1,655
Colbert County 1,078 1,266 1,334 1,487 1,512
Conecuh County 883 1,037 1,093 1,219 1,238
Coosa County 1,012 1,188 1,252 1,396 1,419
Covington County 1,012 1,188 1,252 1,396 1,419
Crenshaw County 1,080 1,269 1,337 1,491 1,515
Cullman County 1,057 1,241 1,308 1,458 1,482
Dale County 1,037 1,218 1,283 1,431 1,454
Dallas County 1,042 1,224 1,290 1,438 1,462
DeKalb County 986 1,158 1,220 1,360 1,382
Elmore County 1,215 1,427 1,503 1,676 1,703
Escambia County 1,020 1,198 1,262 1,407 1,430
Etowah County 1,114 1,309 1,379 1,538 1,562
Fayette County 1,012 1,189 1,253 1,397 1,420
Franklin County 991 1,163 1,226 1,367 1,389
Geneva County 966 1,134 1,195 1,332 1,354
Greene County 973 1,143 1,204 1,342 1,364
Hale County 1,031 1,211 1,276 1,423 1,446
Henry County 1,074 1,261 1,329 1,482 1,506
Houston County 1,101 1,293 1,363 1,520 1,544
Jackson County 996 1,170 1,233 1,375 1,397
Jefferson County 1,298 1,525 1,607 1,792 1,821
Lamar County 898 1,055 1,112 1,240 1,260
Lauderdale County 1,069 1,256 1,323 1,475 1,499
Lawrence County 1,050 1,233 1,299 1,448 1,472
Lee County 1,227 1,442 1,519 1,694 1,721
Limestone County 1,166 1,369 1,443 1,609 1,635
Lowndes County 1,021 1,200 1,264 1,409 1,432
Macon County 1,027 1,206 1,271 1,417 1,440
Madison County 1,236 1,452 1,530 1,706 1,733
Marengo County 1,054 1,237 1,304 1,454 1,477
Marion County 949 1,115 1,175 1,310 1,331
Marshall County 1,050 1,234 1,300 1,450 1,473
Mobile County 1,210 1,421 1,497 1,669 1,696
Monroe County 981 1,152 1,214 1,354 1,375
Montgomery County 1,201 1,410 1,486 1,657 1,684
Morgan County 1,122 1,317 1,388 1,548 1,573
Perry County 1,096 1,287 1,356 1,512 1,536
Pickens County 976 1,146 1,208 1,347 1,369
Pike County 1,083 1,272 1,340 1,494 1,518
Randolph County 1,032 1,212 1,277 1,424 1,447
Russell County 1,087 1,276 1,345 1,500 1,524
St. Clair County 1,187 1,394 1,469 1,638 1,664
Shelby County 1,467 1,723 1,815 2,024 2,057
Sumter County 1,059 1,244 1,311 1,462 1,485
Talladega County 1,068 1,255 1,322 1,474 1,498
Tallapoosa County 1,072 1,259 1,327 1,480 1,503
Tuscaloosa County 1,236 1,452 1,530 1,706 1,733
Walker County 1,002 1,177 1,240 1,383 1,405
Washington County 1,093 1,284 1,353 1,509 1,533
Wilcox County 987 1,159 1,221 1,361 1,383
Winston County 974 1,144 1,205 1,344 1,366

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Page Last Reviewed or Updated: 10-Apr-2015