Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Alameda County $3,369 $3,956 $4,169 $4,648 $4,723 Alpine County $2,446 $2,873 $3,027 $3,375 $3,430 Amador County $2,150 $2,525 $2,661 $2,967 $3,015 Butte County $2,035 $2,390 $2,518 $2,808 $2,853 Calaveras County $2,188 $2,570 $2,708 $3,019 $3,068 Colusa County $1,964 $2,307 $2,431 $2,711 $2,754 Contra Costa County $3,085 $3,623 $3,818 $4,257 $4,326 Del Norte County $1,699 $1,996 $2,103 $2,345 $2,383 El Dorado County $2,736 $3,213 $3,386 $3,775 $3,836 Fresno County $2,003 $2,353 $2,479 $2,764 $2,809 Glenn County $1,820 $2,137 $2,252 $2,511 $2,552 Humboldt County $2,073 $2,434 $2,565 $2,860 $2,906 Imperial County $1,817 $2,134 $2,249 $2,508 $2,548 Inyo County $2,238 $2,629 $2,770 $3,089 $3,138 Kern County $1,925 $2,261 $2,383 $2,657 $2,700 Kings County $1,849 $2,171 $2,288 $2,551 $2,592 Lake County $1,930 $2,266 $2,388 $2,663 $2,706 Lassen County $1,759 $2,066 $2,177 $2,427 $2,467 Los Angeles County $2,877 $3,379 $3,561 $3,971 $4,035 Madera County $2,000 $2,349 $2,475 $2,760 $2,804 Marin County $4,134 $4,855 $5,116 $5,704 $5,796 Mariposa County $2,052 $2,410 $2,539 $2,831 $2,877 Mendocino County $2,282 $2,680 $2,824 $3,149 $3,200 Merced County $1,892 $2,223 $2,342 $2,611 $2,653 Modoc County $1,436 $1,686 $1,777 $1,981 $2,013 Mono County $2,474 $2,906 $3,062 $3,414 $3,469 Monterey County $2,674 $3,141 $3,310 $3,691 $3,750 Napa County $3,067 $3,602 $3,796 $4,233 $4,301 Nevada County $2,586 $3,037 $3,200 $3,568 $3,626 Orange County $3,112 $3,655 $3,851 $4,294 $4,363 Placer County $2,801 $3,289 $3,466 $3,865 $3,927 Plumas County $1,861 $2,186 $2,303 $2,568 $2,609 Riverside County $2,436 $2,861 $3,015 $3,362 $3,416 Sacramento County $2,341 $2,749 $2,897 $3,230 $3,282 San Benito County $3,053 $3,586 $3,779 $4,214 $4,282 San Bernardino County $2,212 $2,598 $2,738 $3,053 $3,102 San Diego County $2,958 $3,474 $3,661 $4,082 $4,148 San Francisco County $3,998 $4,696 $4,948 $5,517 $5,606 San Joaquin County $2,338 $2,745 $2,893 $3,226 $3,278 San Luis Obispo County $2,727 $3,203 $3,375 $3,763 $3,824 San Mateo County $3,882 $4,560 $4,805 $5,358 $5,444 Santa Barbara County $2,780 $3,265 $3,440 $3,836 $3,898 Santa Clara County $3,920 $4,605 $4,852 $5,410 $5,497 Santa Cruz County $3,280 $3,852 $4,059 $4,526 $4,599 Shasta County $1,971 $2,315 $2,439 $2,719 $2,763 Sierra County $1,831 $2,150 $2,266 $2,527 $2,567 Siskiyou County $1,765 $2,073 $2,184 $2,435 $2,474 Solano County $2,590 $3,042 $3,205 $3,574 $3,631 Sonoma County $2,897 $3,403 $3,586 $3,998 $4,063 Stanislaus County $2,102 $2,468 $2,601 $2,900 $2,947 Sutter County $2,039 $2,394 $2,523 $2,813 $2,859 Tehama County $1,777 $2,087 $2,199 $2,452 $2,491 Trinity County $1,891 $2,221 $2,340 $2,609 $2,651 Tulare County $1,830 $2,149 $2,265 $2,525 $2,566 Tuolumne County $2,224 $2,613 $2,753 $3,070 $3,119 Ventura County $2,920 $3,430 $3,614 $4,030 $4,095 Yolo County $2,540 $2,984 $3,144 $3,506 $3,562 Yuba County $2,123 $2,493 $2,627 $2,929 $2,976 Related Topic Local Standards: Housing and Utilities
