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 Adams County 1,395 1,639 1,727 1,926 1,957 Allen County 1,366 1,604 1,690 1,884 1,915 Ashland County 1,364 1,602 1,688 1,882 1,913 Ashtabula County 1,329 1,561 1,645 1,834 1,864 Athens County 1,442 1,694 1,785 1,990 2,022 Auglaize County 1,408 1,653 1,742 1,942 1,974 Belmont County 1,262 1,482 1,562 1,742 1,770 Brown County 1,384 1,626 1,713 1,910 1,941 Butler County 1,690 1,985 2,092 2,333 2,370 Carroll County 1,427 1,676 1,766 1,969 2,001 Champaign County 1,418 1,665 1,755 1,957 1,988 Clark County 1,352 1,588 1,673 1,865 1,896 Clermont County 1,656 1,945 2,049 2,285 2,322 Clinton County 1,427 1,676 1,766 1,969 2,001 Columbiana County 1,281 1,505 1,586 1,768 1,797 Coshocton County 1,250 1,468 1,547 1,725 1,753 Crawford County 1,187 1,394 1,469 1,638 1,664 Cuyahoga County 1,598 1,877 1,978 2,205 2,241 Darke County 1,358 1,595 1,681 1,874 1,905 Defiance County 1,326 1,557 1,641 1,830 1,859 Delaware County 2,352 2,763 2,911 3,246 3,298 Erie County 1,429 1,678 1,768 1,971 2,003 Fairfield County 1,744 2,048 2,158 2,406 2,445 Fayette County 1,332 1,565 1,649 1,839 1,868 Franklin County 1,753 2,058 2,169 2,418 2,457 Fulton County 1,432 1,682 1,772 1,976 2,008 Gallia County 1,433 1,684 1,774 1,978 2,010 Geauga County 1,942 2,281 2,404 2,680 2,724 Greene County 1,717 2,017 2,125 2,369 2,408 Guernsey County 1,316 1,546 1,629 1,816 1,846 Hamilton County 1,671 1,963 2,068 2,306 2,343 Hancock County 1,456 1,710 1,802 2,009 2,042 Hardin County 1,347 1,582 1,667 1,859 1,889 Harrison County 1,215 1,427 1,504 1,677 1,704 Henry County 1,379 1,620 1,707 1,903 1,934 Highland County 1,335 1,568 1,652 1,842 1,872 Hocking County 1,415 1,662 1,751 1,952 1,984 Holmes County 1,568 1,842 1,941 2,164 2,199 Huron County 1,351 1,587 1,672 1,864 1,894 Jackson County 1,347 1,582 1,667 1,859 1,889 Jefferson County 1,301 1,528 1,610 1,795 1,824 Knox County 1,495 1,756 1,850 2,063 2,096 Lake County 1,569 1,843 1,942 2,165 2,200 Lawrence County 1,332 1,565 1,649 1,839 1,868 Licking County 1,682 1,976 2,082 2,321 2,359 Logan County 1,403 1,647 1,736 1,936 1,967 Lorain County 1,587 1,864 1,964 2,190 2,225 Lucas County 1,489 1,749 1,843 2,055 2,088 Madison County 1,590 1,868 1,968 2,194 2,230 Mahoning County 1,360 1,597 1,683 1,877 1,907 Marion County 1,318 1,548 1,631 1,819 1,848 Medina County 1,744 2,049 2,159 2,407 2,446 Meigs County 1,260 1,479 1,559 1,738 1,766 Mercer County 1,430 1,680 1,770 1,974 2,005 Miami County 1,468 1,724 1,817 2,026 2,059 Monroe County 1,232 1,447 1,525 1,700 1,728 Montgomery County 1,483 1,742 1,836 2,047 2,080 Morgan County 1,244 1,461 1,540 1,717 1,745 Morrow County 1,531 1,798 1,895 2,113 2,147 Muskingum County 1,378 1,619 1,706 1,902 1,933 Noble County 1,290 1,516 1,597 1,781 1,809 Ottawa County 1,510 1,774 1,869 2,084 2,118 Paulding County 1,277 1,500 1,581 1,763 1,791 Perry County 1,386 1,628 1,715 1,912 1,943 Pickaway County 1,650 1,938 2,042 2,277 2,314 Pike County 1,365 1,603 1,689 1,883 1,914 Portage County 1,600 1,879 1,980 2,208 2,243 Preble County 1,387 1,628 1,716 1,913 1,944 Putnam County 1,458 1,712 1,804 2,011 2,044 Richland County 1,342 1,576 1,661 1,852 1,882 Ross County 1,458 1,712 1,804 2,011 2,044 Sandusky County 1,343 1,577 1,662 1,853 1,883 Scioto County 1,370 1,609 1,695 1,890 1,920 Seneca County 1,295 1,521 1,603 1,787 1,816 Shelby County 1,458 1,712 1,804 2,011 2,044 Stark County 1,413 1,660 1,749 1,950 1,982 Summit County 1,524 1,790 1,886 2,103 2,137 Trumbull County 1,293 1,518 1,600 1,784 1,813 Tuscarawas County 1,403 1,647 1,736 1,936 1,967 Union County 1,887 2,216 2,335 2,604 2,646 Van Wert County 1,211 1,423 1,499 1,671 1,698 Vinton County 1,276 1,498 1,579 1,761 1,789 Warren County 1,912 2,245 2,366 2,638 2,681 Washington County 1,367 1,606 1,692 1,887 1,917 Wayne County 1,472 1,729 1,822 2,032 2,064 Williams County 1,290 1,516 1,597 1,781 1,809 Wood County 1,650 1,938 2,042 2,277 2,314 Wyandot County 1,378 1,618 1,705 1,901 1,932 Related Topic Local Standards: Housing and Utilities