Alaska - 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 April 24, 2023 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
Location 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Aleutians East Borough 1,636 1,922 2,025 2,258 2,294
Aleutians West Census Area 2,490 2,925 3,082 3,436 3,492
Anchorage Municipality 2,350 2,761 2,909 3,244 3,296
Bethel Census Area 1,908 2,242 2,362 2,634 2,676
Bristol Bay Borough 2,112 2,481 2,614 2,915 2,962
Chugach Census Area, Alaska 2,035 2,391 2,519 2,809 2,854
Copper River Census Area, Alaska 1,805 2,120 2,234 2,491 2,531
Denali Borough 1,698 1,994 2,101 2,343 2,380
Dillingham Census Area 2,220 2,608 2,748 3,064 3,113
Fairbanks North Star Borough 2,046 2,403 2,532 2,823 2,869
Haines Borough 1,839 2,160 2,276 2,538 2,579
Hoonah-Angoon Census Area 1,593 1,871 1,972 2,199 2,234
Juneau City and Borough 2,336 2,744 2,891 3,223 3,276
Kenai Peninsula Borough 1,890 2,220 2,339 2,608 2,650
Ketchikan Gateway Borough 2,171 2,550 2,687 2,996 3,044
Kodiak Island Borough 2,209 2,595 2,734 3,048 3,098
Kusilvak Census Area 913 1,072 1,130 1,260 1,280
Lake and Peninsula Borough 1,045 1,227 1,293 1,442 1,465
Matanuska-Susitna Borough 2,063 2,423 2,553 2,847 2,893
Nome Census Area 1,833 2,152 2,268 2,529 2,570
North Slope Borough 1,460 1,715 1,807 2,015 2,047
Northwest Arctic Borough 1,666 1,957 2,062 2,299 2,336
Petersburg Borough 1,859 2,184 2,301 2,566 2,607
Prince of Wales-Hyder Census Area 1,775 2,085 2,197 2,450 2,489
Sitka City and Borough 2,421 2,843 2,996 3,341 3,394
Skagway Municipality 2,407 2,827 2,979 3,322 3,375
Southeast Fairbanks Census Area 1,725 2,026 2,135 2,381 2,419
Wrangell City and Borough 1,702 2,000 2,107 2,349 2,387
Yakutat City and Borough 1,499 1,760 1,855 2,068 2,102
Yukon-Koyukuk Census Area 1,361 1,598 1,684 1,878 1,908