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 Related Topic Local Standards: Housing and Utilities