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 County 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 Abbeville County 1,248 1,465 1,544 1,722 1,749 Aiken County 1,421 1,669 1,759 1,961 1,993 Allendale County 1,133 1,330 1,402 1,563 1,588 Anderson County 1,405 1,650 1,739 1,939 1,970 Bamberg County 1,395 1,639 1,727 1,926 1,957 Barnwell County 1,417 1,665 1,754 1,956 1,987 Beaufort County 1,930 2,267 2,389 2,664 2,707 Berkeley County 1,669 1,961 2,066 2,304 2,341 Calhoun County 1,435 1,685 1,776 1,980 2,012 Charleston County 2,051 2,409 2,538 2,830 2,876 Cherokee County 1,208 1,419 1,495 1,667 1,694 Chester County 1,277 1,500 1,581 1,763 1,791 Chesterfield County 1,224 1,438 1,515 1,689 1,716 Clarendon County 1,331 1,563 1,647 1,836 1,866 Colleton County 1,422 1,670 1,760 1,962 1,994 Darlington County 1,307 1,535 1,617 1,803 1,832 Dillon County 1,245 1,462 1,541 1,718 1,746 Dorchester County 1,770 2,078 2,190 2,442 2,481 Edgefield County 1,412 1,658 1,747 1,948 1,979 Fairfield County 1,462 1,717 1,809 2,017 2,050 Florence County 1,443 1,695 1,786 1,991 2,024 Georgetown County 1,594 1,872 1,973 2,200 2,235 Greenville County 1,597 1,876 1,977 2,204 2,240 Greenwood County 1,328 1,560 1,644 1,833 1,863 Hampton County 1,329 1,561 1,645 1,834 1,864 Horry County 1,505 1,768 1,863 2,077 2,111 Jasper County 1,517 1,781 1,877 2,093 2,127 Kershaw County 1,462 1,718 1,810 2,018 2,051 Lancaster County 1,644 1,931 2,035 2,269 2,306 Laurens County 1,329 1,561 1,645 1,834 1,864 Lee County 1,303 1,531 1,613 1,798 1,828 Lexington County 1,495 1,756 1,850 2,063 2,096 McCormick County 1,306 1,534 1,616 1,802 1,831 Marion County 1,218 1,431 1,508 1,681 1,709 Marlboro County 1,176 1,381 1,455 1,622 1,649 Newberry County 1,363 1,601 1,687 1,881 1,911 Oconee County 1,425 1,673 1,763 1,966 1,997 Orangeburg County 1,396 1,640 1,728 1,927 1,958 Pickens County 1,443 1,695 1,786 1,991 2,024 Richland County 1,597 1,876 1,977 2,204 2,240 Saluda County 1,437 1,688 1,779 1,984 2,016 Spartanburg County 1,446 1,699 1,790 1,996 2,028 Sumter County 1,378 1,618 1,705 1,901 1,932 Union County 1,218 1,430 1,507 1,680 1,707 Williamsburg County 1,246 1,463 1,542 1,719 1,747 York County 1,692 1,987 2,094 2,335 2,373 Related Topic Local Standards: Housing and Utilities