IRS Logo
Print - Click this link to Print this page

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 31, 2014 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 1534 1,711 1,738
Baldwin County 1,370 1,609 1695 1,890 1,920
Barbour County 996 1,170 1232 1,374 1,396
Bibb County 1,074 1,261 1329 1,482 1,506
Blount County 1,131 1,329 1400 1,561 1,586
Bullock County 1,119 1,314 1385 1,544 1,569
Butler County 989 1,162 1224 1,365 1,387
Calhoun County 1,083 1,272 1340 1,494 1,518
Chambers County 1,001 1,176 1239 1,381 1,404
Cherokee County 1,100 1,292 1361 1,518 1,542
Chilton County 1,084 1,273 1341 1,495 1,519
Choctaw County 959 1,126 1187 1,324 1,345
Clarke County 1,105 1,297 1367 1,524 1,549
Clay County 1,002 1,177 1240 1,383 1,405
Cleburne County 1,012 1,188 1252 1,396 1,419
Coffee County 1,159 1,361 1434 1,599 1,625
Colbert County 1,078 1,266 1334 1,487 1,512
Conecuh County 865 1,015 1070 1,193 1,212
Coosa County 978 1,148 1210 1,349 1,371
Covington County 1,012 1,188 1252 1,396 1,419
Crenshaw County 1,080 1,269 1337 1,491 1,515
Cullman County 1,033 1,214 1279 1,426 1,449
Dale County 1,026 1,205 1270 1,416 1,439
Dallas County 1,032 1,212 1277 1,424 1,447
DeKalb County 948 1,113 1173 1,308 1,329
Elmore County 1,215 1,427 1503 1,676 1,703
Escambia County 1,020 1,198 1262 1,407 1,430
Etowah County 1,114 1,309 1379 1,538 1,562
Fayette County 978 1,149 1211 1,350 1,372
Franklin County 991 1,163 1226 1,367 1,389
Geneva County 966 1,134 1195 1,332 1,354
Greene County 973 1,143 1204 1,342 1,364
Hale County 1,001 1,176 1239 1,381 1,404
Henry County 1,074 1,261 1329 1,482 1,506
Houston County 1,101 1,293 1363 1,520 1,544
Jackson County 978 1,148 1210 1,349 1,371
Jefferson County 1,298 1,525 1607 1,792 1,821
Lamar County 898 1,055 1112 1,240 1,260
Lauderdale County 1,061 1,246 1313 1,464 1,488
Lawrence County 1,050 1,233 1299 1,448 1,472
Lee County 1,227 1,442 1519 1,694 1,721
Limestone County 1,166 1,369 1443 1,609 1,635
Lowndes County 1,021 1,200 1264 1,409 1,432
Macon County 1,027 1,206 1271 1,417 1,440
Madison County 1,236 1,452 1530 1,706 1,733
Marengo County 1,046 1,228 1294 1,443 1,466
Marion County 922 1,083 1141 1,272 1,293
Marshall County 1,036 1,217 1282 1,429 1,453
Mobile County 1,210 1,421 1497 1,669 1,696
Monroe County 981 1,152 1214 1,354 1,375
Montgomery County 1,201 1,410 1486 1,657 1,684
Morgan County 1,122 1,317 1388 1,548 1,573
Perry County 1,096 1,287 1356 1,512 1,536
Pickens County 970 1,139 1200 1,338 1,360
Pike County 1,081 1,270 1338 1,492 1,516
Randolph County 1,032 1,212 1277 1,424 1,447
Russell County 1,073 1,260 1328 1,481 1,505
Shelby County 1,467 1,723 1815 2,024 2,057
St. Clair County 1,178 1,384 1458 1,626 1,652
Sumter County 1,059 1,244 1311 1,462 1,485
Talladega County 1,068 1,255 1322 1,474 1,498
Tallapoosa County 1,057 1,241 1308 1,458 1,482
Tuscaloosa County 1,234 1,449 1527 1,703 1,730
Walker County 1,000 1,175 1238 1,380 1,403
Washington County 1,093 1,284 1353 1,509 1,533
Wilcox County 987 1,159 1221 1,361 1,383
Winston County 974 1,144 1205 1,344 1,366

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 31-Mar-2014