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 Albany County 1,840 2,161 2,277 2,539 2,580 Big Horn County 1,429 1,679 1,769 1,972 2,004 Campbell County 1,843 2,165 2,281 2,543 2,584 Carbon County 1,506 1,769 1,864 2,078 2,112 Converse County 1,749 2,055 2,165 2,414 2,453 Crook County 1,883 2,211 2,330 2,598 2,640 Fremont County 1,621 1,904 2,006 2,237 2,273 Goshen County 1,474 1,731 1,824 2,034 2,067 Hot Springs County 1,460 1,715 1,807 2,015 2,047 Johnson County 1,776 2,086 2,198 2,451 2,490 Laramie County 1,795 2,109 2,222 2,478 2,518 Lincoln County 1,753 2,058 2,169 2,418 2,457 Natrona County 1,685 1,979 2,085 2,325 2,362 Niobrara County 1,457 1,711 1,803 2,010 2,043 Park County 1,732 2,035 2,144 2,391 2,429 Platte County 1,577 1,852 1,952 2,176 2,212 Sheridan County 1,817 2,134 2,249 2,508 2,548 Sublette County 1,885 2,214 2,333 2,601 2,643 Sweetwater County 1,669 1,960 2,065 2,302 2,340 Teton County 2,495 2,931 3,088 3,443 3,499 Uinta County 1,492 1,752 1,846 2,058 2,092 Washakie County 1,504 1,766 1,861 2,075 2,109 Weston County 1,600 1,879 1,980 2,208 2,243 Related Topic Local Standards: Housing and Utilities