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 Albany County $1,871 $2,198 $2,316 $2,582 $2,624 Big Horn County $1,454 $1,708 $1,800 $2,007 $2,039 Campbell County $1,875 $2,203 $2,321 $2,588 $2,630 Carbon County $1,570 $1,844 $1,943 $2,166 $2,201 Converse County $1,766 $2,075 $2,186 $2,437 $2,477 Crook County $1,862 $2,186 $2,304 $2,569 $2,610 Fremont County $1,672 $1,963 $2,069 $2,307 $2,344 Goshen County $1,480 $1,739 $1,832 $2,043 $2,076 Hot Springs County $1,389 $1,631 $1,719 $1,917 $1,948 Johnson County $1,757 $2,063 $2,174 $2,424 $2,463 Laramie County $1,841 $2,163 $2,279 $2,541 $2,582 Lincoln County $1,799 $2,112 $2,226 $2,482 $2,522 Natrona County $1,717 $2,017 $2,125 $2,369 $2,408 Niobrara County $1,665 $1,956 $2,061 $2,298 $2,335 Park County $1,742 $2,046 $2,156 $2,404 $2,443 Platte County $1,631 $1,915 $2,018 $2,250 $2,286 Sheridan County $1,896 $2,227 $2,347 $2,617 $2,659 Sublette County $1,912 $2,245 $2,366 $2,638 $2,681 Sweetwater County $1,673 $1,964 $2,070 $2,308 $2,345 Teton County $2,619 $3,076 $3,241 $3,614 $3,672 Uinta County $1,509 $1,773 $1,868 $2,083 $2,116 Washakie County $1,441 $1,692 $1,783 $1,988 $2,020 Weston County $1,592 $1,870 $1,970 $2,197 $2,232 Related Topic Local Standards: Housing and Utilities
