Alabama - Local Standards: Housing and Utilities

 

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
Autauga County 1,483 1,741 1,835 2,046 2,079
Baldwin County 1,617 1,899 2,001 2,231 2,267
Barbour County 1,278 1,501 1,582 1,764 1,792
Bibb County 1,323 1,554 1,637 1,825 1,855
Blount County 1,405 1,650 1,739 1,939 1,970
Bullock County 1,494 1,755 1,849 2,062 2,095
Butler County 1,268 1,489 1,569 1,749 1,778
Calhoun County 1,339 1,572 1,657 1,848 1,877
Chambers County 1,285 1,509 1,590 1,773 1,801
Cherokee County 1,429 1,678 1,768 1,971 2,003
Chilton County 1,338 1,572 1,656 1,846 1,876
Choctaw County 1,195 1,404 1,479 1,649 1,676
Clarke County 1,403 1,647 1,736 1,936 1,967
Clay County 1,217 1,429 1,506 1,679 1,706
Cleburne County 1,496 1,758 1,852 2,065 2,098
Coffee County 1,454 1,708 1,800 2,007 2,039
Colbert County 1,326 1,557 1,641 1,830 1,859
Conecuh County 1,221 1,434 1,511 1,685 1,712
Coosa County 1,201 1,411 1,487 1,658 1,685
Covington County 1,289 1,514 1,595 1,778 1,807
Crenshaw County 1,334 1,567 1,651 1,841 1,871
Cullman County 1,338 1,572 1,656 1,846 1,876
Dale County 1,289 1,514 1,595 1,778 1,807
Dallas County 1,326 1,557 1,641 1,830 1,859
DeKalb County 1,301 1,528 1,610 1,795 1,824
Elmore County 1,544 1,814 1,911 2,131 2,165
Escambia County 1,238 1,454 1,532 1,708 1,736
Etowah County 1,358 1,595 1,681 1,874 1,905
Fayette County 1,257 1,477 1,556 1,735 1,763
Franklin County 1,271 1,493 1,573 1,754 1,782
Geneva County 1,313 1,542 1,625 1,812 1,841
Greene County 1,109 1,302 1,372 1,530 1,554
Hale County 1,233 1,448 1,526 1,701 1,729
Henry County 1,296 1,522 1,604 1,788 1,817
Houston County 1,399 1,644 1,732 1,931 1,962
Jackson County 1,311 1,540 1,623 1,810 1,839
Jefferson County 1,629 1,913 2,016 2,248 2,284
Lamar County 1,316 1,546 1,629 1,816 1,846
Lauderdale County 1,395 1,639 1,727 1,926 1,957
Lawrence County 1,340 1,573 1,658 1,849 1,879
Lee County 1,564 1,837 1,936 2,159 2,193
Limestone County 1,495 1,756 1,850 2,063 2,096
Lowndes County 1,409 1,655 1,744 1,945 1,976
Macon County 1,243 1,460 1,538 1,715 1,743
Madison County 1,586 1,863 1,963 2,189 2,224
Marengo County 1,416 1,663 1,752 1,953 1,985
Marion County 1,188 1,395 1,470 1,639 1,666
Marshall County 1,378 1,618 1,705 1,901 1,932
Mobile County 1,472 1,729 1,822 2,032 2,064
Monroe County 1,323 1,554 1,637 1,825 1,855
Montgomery County 1,429 1,679 1,769 1,972 2,004
Morgan County 1,403 1,647 1,736 1,936 1,967
Perry County 1,239 1,455 1,533 1,709 1,737
Pickens County 1,302 1,530 1,612 1,797 1,826
Pike County 1,476 1,734 1,827 2,037 2,070
Randolph County 1,329 1,561 1,645 1,834 1,864
Russell County 1,416 1,663 1,752 1,953 1,985
St. Clair County 1,523 1,789 1,885 2,102 2,136
Shelby County 1,728 2,030 2,139 2,385 2,423
Sumter County 1,189 1,397 1,472 1,641 1,668
Talladega County 1,348 1,583 1,668 1,860 1,890
Tallapoosa County 1,275 1,498 1,578 1,759 1,788
Tuscaloosa County 1,569 1,843 1,942 2,165 2,200
Walker County 1,369 1,608 1,694 1,889 1,919
Washington County 1,471 1,727 1,820 2,029 2,062
Wilcox County 1,242 1,459 1,537 1,714 1,741
Winston County 1,361 1,598 1,684 1,878 1,908