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 Adams County $1,636 $1,922 $2,025 $2,258 $2,294 Asotin County $1,621 $1,904 $2,006 $2,237 $2,273 Benton County $1,912 $2,245 $2,366 $2,638 $2,681 Chelan County $1,954 $2,295 $2,418 $2,696 $2,740 Clallam County $1,883 $2,211 $2,330 $2,598 $2,640 Clark County $2,172 $2,551 $2,688 $2,997 $3,046 Columbia County $1,530 $1,796 $1,893 $2,111 $2,145 Cowlitz County $1,858 $2,182 $2,299 $2,563 $2,605 Douglas County $1,949 $2,289 $2,412 $2,689 $2,733 Ferry County $1,475 $1,732 $1,825 $2,035 $2,068 Franklin County $1,803 $2,118 $2,232 $2,489 $2,529 Garfield County $1,402 $1,647 $1,735 $1,935 $1,966 Grant County $1,643 $1,929 $2,033 $2,267 $2,303 Grays Harbor County $1,710 $2,008 $2,116 $2,359 $2,397 Island County $2,211 $2,597 $2,737 $3,052 $3,101 Jefferson County $1,899 $2,230 $2,350 $2,620 $2,663 King County $2,930 $3,441 $3,626 $4,043 $4,108 Kitsap County $2,211 $2,596 $2,736 $3,051 $3,100 Kittitas County $2,121 $2,491 $2,625 $2,927 $2,974 Klickitat County $1,869 $2,195 $2,313 $2,579 $2,621 Lewis County $1,806 $2,121 $2,235 $2,492 $2,532 Lincoln County $1,584 $1,861 $1,961 $2,187 $2,222 Mason County $1,932 $2,269 $2,391 $2,666 $2,709 Okanogan County $1,652 $1,941 $2,045 $2,280 $2,317 Pacific County $1,639 $1,926 $2,029 $2,262 $2,299 Pend Oreille County $1,663 $1,953 $2,058 $2,295 $2,332 Pierce County $2,268 $2,664 $2,807 $3,130 $3,180 San Juan County $2,383 $2,799 $2,949 $3,288 $3,341 Skagit County $2,178 $2,558 $2,695 $3,005 $3,053 Skamania County $2,118 $2,487 $2,621 $2,922 $2,970 Snohomish County $2,502 $2,938 $3,096 $3,452 $3,508 Spokane County $1,819 $2,136 $2,251 $2,510 $2,550 Stevens County $1,690 $1,985 $2,092 $2,333 $2,370 Thurston County $2,157 $2,533 $2,669 $2,976 $3,024 Wahkiakum County $1,765 $2,074 $2,185 $2,436 $2,476 Walla Walla County $1,833 $2,152 $2,268 $2,529 $2,570 Whatcom County $2,136 $2,509 $2,644 $2,948 $2,996 Whitman County $1,856 $2,180 $2,297 $2,561 $2,603 Yakima County $1,717 $2,017 $2,125 $2,369 $2,408 Related Topic Local Standards: Housing and Utilities
