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 Allegany County 1,356 1,592 1,678 1,871 1,901 Anne Arundel County 2,411 2,832 2,984 3,327 3,381 Baltimore County 2,040 2,396 2,525 2,815 2,861 Calvert County 2,330 2,737 2,884 3,216 3,268 Caroline County 1,812 2,128 2,242 2,500 2,540 Carroll County 2,291 2,690 2,835 3,161 3,212 Cecil County 1,977 2,322 2,447 2,728 2,772 Charles County 2,367 2,780 2,929 3,266 3,319 Dorchester County 1,694 1,990 2,097 2,338 2,376 Frederick County 2,288 2,688 2,832 3,158 3,209 Garrett County 1,644 1,931 2,035 2,269 2,306 Harford County 2,153 2,528 2,664 2,970 3,018 Howard County 2,844 3,340 3,520 3,925 3,988 Kent County 1,963 2,305 2,429 2,708 2,752 Montgomery County 2,750 3,229 3,403 3,794 3,856 Prince George's County 2,328 2,734 2,881 3,212 3,264 Queen Anne's County 2,433 2,857 3,011 3,357 3,411 St. Mary's County 2,203 2,587 2,726 3,039 3,089 Somerset County 1,563 1,836 1,935 2,158 2,192 Talbot County 2,104 2,471 2,604 2,903 2,950 Washington County 1,824 2,143 2,258 2,518 2,558 Wicomico County 1,651 1,939 2,043 2,278 2,315 Worcester County 1,890 2,220 2,339 2,608 2,650 Baltimore city 1,776 2,086 2,198 2,451 2,490 Related Topic Local Standards: Housing and Utilities