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 Arkansas County 1,351 1,587 1,672 1,864 1,894 Ashley County 1,233 1,448 1,526 1,701 1,729 Baxter County 1,239 1,456 1,534 1,710 1,738 Benton County 1,635 1,920 2,023 2,256 2,292 Boone County 1,296 1,522 1,604 1,788 1,817 Bradley County 1,230 1,444 1,522 1,697 1,724 Calhoun County 1,273 1,495 1,575 1,756 1,784 Carroll County 1,368 1,607 1,693 1,888 1,918 Chicot County 1,142 1,341 1,413 1,575 1,601 Clark County 1,371 1,610 1,697 1,892 1,923 Clay County 1,117 1,312 1,382 1,541 1,566 Cleburne County 1,221 1,434 1,511 1,685 1,712 Cleveland County 1,291 1,517 1,598 1,782 1,811 Columbia County 1,290 1,515 1,596 1,780 1,808 Conway County 1,271 1,493 1,573 1,754 1,782 Craighead County 1,405 1,650 1,739 1,939 1,970 Crawford County 1,281 1,505 1,586 1,768 1,797 Crittenden County 1,366 1,605 1,691 1,885 1,916 Cross County 1,305 1,533 1,615 1,801 1,830 Dallas County 1,225 1,439 1,516 1,690 1,718 Desha County 1,210 1,421 1,497 1,669 1,696 Drew County 1,216 1,428 1,505 1,678 1,705 Faulkner County 1,470 1,726 1,819 2,028 2,061 Franklin County 1,224 1,438 1,515 1,689 1,716 Fulton County 1,183 1,389 1,464 1,632 1,659 Garland County 1,339 1,572 1,657 1,848 1,877 Grant County 1,455 1,709 1,801 2,008 2,041 Greene County 1,361 1,598 1,684 1,878 1,908 Hempstead County 1,244 1,461 1,540 1,717 1,745 Hot Spring County 1,206 1,417 1,493 1,665 1,692 Howard County 1,239 1,455 1,533 1,709 1,737 Independence County 1,248 1,466 1,545 1,723 1,750 Izard County 1,159 1,362 1,435 1,600 1,626 Jackson County 1,122 1,318 1,389 1,549 1,574 Jefferson County 1,285 1,509 1,590 1,773 1,801 Johnson County 1,214 1,426 1,503 1,676 1,703 Lafayette County 1,091 1,281 1,350 1,505 1,530 Lawrence County 1,077 1,265 1,333 1,486 1,510 Lee County 1,200 1,409 1,485 1,656 1,683 Lincoln County 1,142 1,341 1,413 1,575 1,601 Little River County 1,165 1,368 1,442 1,608 1,634 Logan County 1,153 1,354 1,427 1,591 1,617 Lonoke County 1,459 1,714 1,806 2,014 2,046 Madison County 1,225 1,439 1,516 1,690 1,718 Marion County 1,173 1,378 1,452 1,619 1,645 Miller County 1,357 1,593 1,679 1,872 1,902 Mississippi County 1,202 1,412 1,488 1,659 1,686 Monroe County 1,184 1,390 1,465 1,633 1,660 Montgomery County 1,315 1,545 1,628 1,815 1,845 Nevada County 1,177 1,383 1,457 1,625 1,651 Newton County 1,269 1,490 1,570 1,751 1,779 Ouachita County 1,172 1,377 1,451 1,618 1,644 Perry County 1,238 1,454 1,532 1,708 1,736 Phillips County 1,228 1,442 1,520 1,695 1,722 Pike County 1,204 1,414 1,490 1,661 1,688 Poinsett County 1,177 1,383 1,457 1,625 1,651 Polk County 1,233 1,448 1,526 1,701 1,729 Pope County 1,252 1,471 1,550 1,728 1,756 Prairie County 1,214 1,426 1,503 1,676 1,703 Pulaski County 1,544 1,814 1,911 2,131 2,165 Randolph County 1,133 1,330 1,402 1,563 1,588 St. Francis County 1,130 1,327 1,398 1,559 1,584 Saline County 1,497 1,758 1,853 2,066 2,099 Scott County 1,182 1,388 1,463 1,631 1,658 Searcy County 1,201 1,411 1,487 1,658 1,685 Sebastian County 1,355 1,591 1,677 1,870 1,900 Sevier County 1,214 1,426 1,503 1,676 1,703 Sharp County 1,103 1,295 1,365 1,522 1,547 Stone County 1,284 1,508 1,589 1,772 1,800 Union County 1,295 1,521 1,603 1,787 1,816 Van Buren County 1,298 1,524 1,606 1,791 1,820 Washington County 1,594 1,872 1,973 2,200 2,235 White County 1,321 1,552 1,635 1,823 1,852 Woodruff County 1,223 1,436 1,513 1,687 1,714 Yell County 1,321 1,552 1,635 1,823 1,852 Related Topic Local Standards: Housing and Utilities