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 Anderson County $1,433 $1,684 $1,774 $1,978 $2,010 Andrews County $1,834 $2,154 $2,270 $2,531 $2,572 Angelina County $1,557 $1,829 $1,927 $2,149 $2,183 Aransas County $1,883 $2,212 $2,331 $2,599 $2,641 Archer County $1,719 $2,019 $2,128 $2,373 $2,411 Armstrong County $1,547 $1,817 $1,915 $2,135 $2,170 Atascosa County $1,559 $1,831 $1,929 $2,151 $2,186 Austin County $1,832 $2,151 $2,267 $2,528 $2,569 Bailey County $1,092 $1,282 $1,351 $1,506 $1,531 Bandera County $1,848 $2,170 $2,287 $2,550 $2,591 Bastrop County $1,837 $2,158 $2,274 $2,536 $2,576 Baylor County $1,904 $2,236 $2,356 $2,627 $2,669 Bee County $1,422 $1,670 $1,760 $1,962 $1,994 Bell County $1,704 $2,001 $2,109 $2,352 $2,389 Bexar County $1,881 $2,209 $2,328 $2,596 $2,638 Blanco County $1,887 $2,216 $2,335 $2,604 $2,646 Borden County $1,511 $1,775 $1,870 $2,085 $2,119 Bosque County $1,419 $1,666 $1,756 $1,958 $1,990 Bowie County $1,584 $1,861 $1,961 $2,187 $2,222 Brazoria County $2,218 $2,605 $2,745 $3,061 $3,110 Brazos County $1,963 $2,306 $2,430 $2,709 $2,753 Brewster County $1,669 $1,961 $2,066 $2,304 $2,341 Briscoe County $1,328 $1,559 $1,643 $1,832 $1,862 Brooks County $1,350 $1,586 $1,671 $1,863 $1,893 Brown County $1,547 $1,817 $1,915 $2,135 $2,170 Burleson County $1,620 $1,903 $2,005 $2,236 $2,272 Burnet County $1,965 $2,308 $2,432 $2,712 $2,755 Caldwell County $1,685 $1,980 $2,086 $2,326 $2,363 Calhoun County $1,605 $1,886 $1,987 $2,216 $2,251 Callahan County $1,583 $1,859 $1,959 $2,184 $2,220 Cameron County $1,478 $1,736 $1,829 $2,039 $2,072 Camp County $1,454 $1,707 $1,799 $2,006 $2,038 Carson County $1,466 $1,721 $1,814 $2,023 $2,055 Cass County $1,378 $1,619 $1,706 $1,902 $1,933 Castro County $1,316 $1,546 $1,629 $1,816 $1,846 Chambers County $2,154 $2,530 $2,666 $2,973 $3,021 Cherokee County $1,526 $1,793 $1,889 $2,106 $2,140 Childress County $1,635 $1,920 $2,023 $2,256 $2,292 Clay County $1,530 $1,797 $1,894 $2,112 $2,146 Cochran County $1,248 $1,466 $1,545 $1,723 $1,750 Coke County $1,143 $1,343 $1,415 $1,578 $1,603 Coleman County $1,408 $1,654 $1,743 $1,943 $1,975 Collin County $2,589 $3,041 $3,204 $3,572 $3,630 Collingsworth County $1,016 $1,193 $1,257 $1,402 $1,424 Colorado County $1,706 $2,003 $2,111 $2,354 $2,392 Comal County $2,260 $2,654 $2,797 $3,119 $3,169 Comanche County $1,403 $1,647 $1,736 $1,936 $1,967 Concho County $1,331 $1,563 $1,647 $1,836 $1,866 Cooke County $1,698 $1,995 $2,102 $2,344 $2,382 Coryell County $1,546 $1,815 $1,913 $2,133 $2,167 Cottle County $1,274 $1,497 $1,577 $1,758 $1,787 Crane County $1,363 $1,601 $1,687 $1,881 $1,911 Crockett County $1,511 $1,775 $1,870 $2,085 $2,119 Crosby County $1,408 $1,653 $1,742 $1,942 $1,974 Culberson County $1,531 $1,798 $1,895 $2,113 $2,147 Dallam County $1,237 $1,453 $1,531 $1,707 $1,735 Dallas County $2,018 $2,370 $2,497 $2,784 $2,829 Dawson County $1,441 $1,692 $1,783 $1,988 $2,020 Deaf Smith County $1,493 $1,754 $1,848 $2,061 $2,094 Delta County $1,747 $2,052 $2,162 $2,411 $2,450 Denton County $2,448 $2,875 $3,030 $3,378 $3,433 DeWitt County $1,528 $1,795 $1,891 $2,108 $2,143 Dickens County $1,604 $1,884 $1,985 $2,213 $2,249 Dimmit County $1,328 $1,560 $1,644 $1,833 $1,863 Donley County $1,530 $1,796 $1,893 $2,111 $2,145 Duval County $1,344 $1,578 $1,663 $1,854 $1,884 Eastland County $1,489 $1,749 $1,843 $2,055 $2,088 Ector County $1,846 $2,168 $2,285 $2,548 $2,589 Edwards County $1,342 $1,576 $1,661 $1,852 $1,882 Ellis County $2,088 $2,452 $2,584 $2,881 $2,928 El Paso County $1,622 $1,906 $2,008 $2,239 $2,275 Erath County $1,784 $2,095 $2,208 $2,462 $2,502 Falls County $1,463 $1,719 $1,811 $2,019 $2,052 Fannin County $1,690 $1,984 $2,091 $2,331 $2,369 Fayette County $1,656 $1,945 $2,049 $2,285 $2,322 Fisher County $1,455 $1,709 $1,801 $2,008 $2,041 Floyd County $1,260 $1,479 $1,559 $1,738 $1,766 Foard County $1,328 $1,560 $1,644 $1,833 $1,863 Fort Bend County $2,435 $2,859 $3,013 $3,359 $3,414 Franklin County $1,770 $2,079 $2,191 $2,443 $2,482 Freestone County $1,579 $1,854 $1,954 $2,179 $2,214 Frio County $1,625 $1,908 $2,011 $2,242 $2,278 Gaines County $1,741 $2,045 $2,155 $2,403 $2,442 Galveston County $2,115 $2,484 $2,618 $2,919 $2,966 Garza County $1,526 $1,792 $1,888 $2,105 $2,139 Gillespie County $2,020 $2,373 $2,500 $2,788 $2,833 Glasscock County $1,158 $1,360 $1,433 $1,598 $1,624 Goliad County $1,618 $1,901 $2,003 $2,233 $2,269 Gonzales County $1,504 $1,766 $1,861 $2,075 $2,109 Gray County $1,552 $1,823 $1,921 $2,142 $2,176 Grayson County $1,760 $2,067 $2,178 $2,428 $2,468 Gregg County $1,596 $1,874 $1,975 $2,202 $2,238 Grimes County $1,764 $2,072 $2,183 $2,434 $2,473 Guadalupe County $1,925 $2,261 $2,383 $2,657 $2,700 Hale County $1,535 $1,803 $1,900 $2,119 $2,153 Hall County $1,317 $1,547 $1,630 $1,817 $1,847 Hamilton County $1,451 $1,704 $1,796 $2,003 $2,035 Hansford County $1,638 $1,924 $2,027 $2,260 $2,297 Hardeman County $1,345 $1,580 $1,665 $1,856 $1,886 Hardin County $1,631 $1,916 $2,019 $2,251 $2,288 Harris County $2,008 $2,358 $2,485 $2,771 $2,816 Harrison County $1,609 $1,889 $1,991 $2,220 $2,256 Hartley County $1,748 $2,053 $2,163 $2,412 $2,451 Haskell County $1,319 $1,549 $1,632 $1,820 $1,849 Hays County $2,157 $2,533 $2,669 $2,976 $3,024 Hemphill County $1,597 $1,875 $1,976 $2,203 $2,239 Henderson County $1,569 $1,843 $1,942 $2,165 $2,200 Hidalgo County $1,512 $1,776 $1,871 $2,086 $2,120 Hill County $1,545 $1,814 $1,912 $2,132 $2,166 Hockley County $1,618 $1,900 $2,002 $2,232 $2,268 Hood County $1,811 $2,127 $2,241 $2,499 $2,539 Hopkins County $1,516 $1,780 $1,876 $2,092 $2,126 Houston County $1,471 $1,727 $1,820 $2,029 $2,062 Howard County $1,535 $1,803 $1,900 $2,119 $2,153 Hudspeth County $1,116 $1,311 $1,381 $1,540 $1,565 Hunt County $1,760 $2,067 $2,178 $2,428 $2,468 Hutchinson County $1,385 $1,627 $1,714 $1,911 $1,942 Irion County $1,800 $2,114 $2,228 $2,484 $2,524 Jack County $1,705 $2,002 $2,110 $2,353 $2,391 Jackson County $1,512 $1,776 $1,871 $2,086 $2,120 Jasper County $1,517 $1,781 $1,877 $2,093 $2,127 Jeff Davis County $1,692 $1,987 $2,094 $2,335 $2,373 Jefferson County $1,778 $2,088 $2,200 $2,453 $2,493 Jim Hogg County $1,530 $1,796 $1,893 $2,111 $2,145 Jim Wells County $1,724 $2,025 $2,134 $2,379 $2,418 Johnson County $1,819 $2,136 $2,251 $2,510 $2,550 Jones County $1,373 $1,612 $1,699 $1,894 $1,925 Karnes County $1,482 $1,740 $1,834 $2,045 $2,078 Kaufman County $2,111 $2,480 $2,613 $2,913 $2,961 Kendall County $2,435 $2,859 $3,013 $3,359 $3,414 Kenedy County $1,511 $1,775 $1,870 $2,085 $2,119 Kent County $2,119 $2,489 $2,623 $2,925 $2,972 Kerr County $1,673 $1,965 $2,071 $2,309 $2,346 Kimble County $1,541 $1,810 $1,907 $2,126 $2,161 King County $1,511 $1,775 $1,870 $2,085 $2,119 Kinney County $1,223 $1,436 $1,513 $1,687 $1,714 Kleberg County $1,732 $2,034 $2,143 $2,389 $2,428 Knox County $1,180 $1,386 $1,461 $1,629 $1,655 Lamar County $1,605 $1,886 $1,987 $2,216 $2,251 Lamb County $1,307 $1,535 $1,617 $1,803 $1,832 Lampasas County $1,714 $2,013 $2,121 $2,365 $2,403 La Salle County $1,600 $1,879 $1,980 $2,208 $2,243 Lavaca County $1,656 $1,945 $2,050 $2,286 $2,323 Lee County $1,819 $2,136 $2,251 $2,510 $2,550 Leon County $1,402 $1,647 $1,735 $1,935 $1,966 Liberty County $1,673 $1,965 $2,071 $2,309 $2,346 Limestone County $1,497 $1,758 $1,853 $2,066 $2,099 Lipscomb County $1,459 $1,714 $1,806 $2,014 $2,046 Live Oak County $1,517 $1,781 $1,877 $2,093 $2,127 Llano County $1,622 $1,905 $2,007 $2,238 $2,274 Loving County $1,511 $1,775 $1,870 $2,085 $2,119 Lubbock County $1,802 $2,116 $2,230 $2,486 $2,527 Lynn County $1,682 $1,976 $2,082 $2,321 $2,359 McCulloch County $1,273 $1,495 $1,575 $1,756 $1,784 McLennan County $1,753 $2,058 $2,169 $2,418 $2,457 McMullen County $1,547 $1,816 $1,914 $2,134 $2,169 Madison County $1,534 $1,802 $1,899 $2,117 $2,152 Marion County $1,375 $1,615 $1,702 $1,898 $1,928 Martin County $2,162 $2,540 $2,676 $2,984 $3,032 Mason County $1,681 $1,975 $2,081 $2,320 $2,358 Matagorda County $1,629 $1,913 $2,016 $2,248 $2,284 Maverick County $1,586 $1,863 $1,963 $2,189 $2,224 Medina County $1,789 $2,101 $2,214 $2,469 $2,508 Menard County $1,029 $1,208 $1,273 $1,419 $1,442 Midland County $2,137 $2,510 $2,645 $2,949 $2,997 Milam County $1,529 $1,796 $1,892 $2,110 $2,144 Mills County $1,409 $1,655 $1,744 $1,945 $1,976 Mitchell County $1,514 $1,778 $1,874 $2,090 $2,123 Montague County $1,513 $1,777 $1,873 $2,088 $2,122 Montgomery County $2,194 $2,577 $2,715 $3,027 $3,076 Moore County $1,474 $1,731 $1,824 $2,034 $2,067 Morris County $1,328 $1,560 $1,644 $1,833 $1,863 Motley County $1,194 $1,403 $1,478 $1,648 $1,675 Nacogdoches County $1,533 $1,800 $1,897 $2,115 $2,149 Navarro County $1,530 $1,797 $1,894 $2,112 $2,146 Newton County $1,544 $1,814 $1,911 $2,131 $2,165 Nolan County $1,568 $1,841 $1,940 $2,163 $2,198 Nueces County $1,864 $2,189 $2,307 $2,572 $2,614 Ochiltree County $1,715 $2,014 $2,122 $2,366 $2,404 Oldham County $1,611 $1,892 $1,994 $2,223 $2,259 Orange County $1,660 $1,950 $2,055 $2,291 $2,328 Palo Pinto County $1,750 $2,056 $2,166 $2,415 $2,454 Panola County $1,500 $1,761 $1,856 $2,069 $2,103 Parker County $2,237 $2,627 $2,768 $3,086 $3,136 Parmer County $1,649 $1,937 $2,041 $2,276 $2,312 Pecos County $1,623 $1,907 $2,009 $2,240 $2,276 Polk County $1,451 $1,704 $1,796 $2,003 $2,035 Potter County $1,519 $1,784 $1,880 $2,096 $2,130 Presidio County $1,397 $1,641 $1,729 $1,928 $1,959 Rains County $1,585 $1,862 $1,962 $2,188 $2,223 Randall County $1,782 $2,093 $2,205 $2,459 $2,498 Reagan County $1,600 $1,879 $1,980 $2,208 $2,243 Real County $2,199 $2,582 $2,721 $3,034 $3,083 Red River County $1,329 $1,561 $1,645 $1,834 $1,864 Reeves County $1,535 $1,803 $1,900 $2,119 $2,153 Refugio County $1,317 $1,547 $1,630 $1,817 $1,847 Roberts County $2,011 $2,362 $2,489 $2,775 $2,820 Robertson County $1,623 $1,907 $2,009 $2,240 $2,276 Rockwall County $2,450 $2,877 $3,032 $3,381 $3,435 Runnels County $1,322 $1,553 $1,636 $1,824 $1,854 Rusk County $1,475 $1,732 $1,825 $2,035 $2,068 Sabine County $1,546 $1,815 $1,913 $2,133 $2,167 San Augustine County $1,445 $1,697 $1,788 $1,994 $2,026 San Jacinto County $1,692 $1,987 $2,094 $2,335 $2,373 San Patricio County $1,824 $2,142 $2,257 $2,517 $2,557 San Saba County $1,406 $1,651 $1,740 $1,940 $1,971 Schleicher County $1,360 $1,597 $1,683 $1,877 $1,907 Scurry County $1,545 $1,814 $1,912 $2,132 $2,166 Shackelford County $1,921 $2,256 $2,377 $2,650 $2,693 Shelby County $1,469 $1,725 $1,818 $2,027 $2,060 Sherman County $1,437 $1,688 $1,779 $1,984 $2,016 Smith County $1,684 $1,978 $2,084 $2,324 $2,361 Somervell County $1,875 $2,203 $2,321 $2,588 $2,630 Starr County $1,483 $1,742 $1,836 $2,047 $2,080 Stephens County $1,359 $1,596 $1,682 $1,875 $1,906 Sterling County $1,337 $1,571 $1,655 $1,845 $1,875 Stonewall County $1,305 $1,533 $1,615 $1,801 $1,830 Sutton County $1,701 $1,998 $2,105 $2,347 $2,385 Swisher County $1,396 $1,640 $1,728 $1,927 $1,958 Tarrant County $2,081 $2,444 $2,575 $2,871 $2,917 Taylor County $1,707 $2,005 $2,113 $2,356 $2,394 Terrell County $1,444 $1,696 $1,787 $1,993 $2,025 Terry County $1,514 $1,778 $1,874 $2,090 $2,123 Throckmorton County $1,423 $1,671 $1,761 $1,964 $1,995 Titus County $1,442 $1,694 $1,785 $1,990 $2,022 Tom Green County $1,669 $1,960 $2,065 $2,302 $2,340 Travis County $2,447 $2,874 $3,028 $3,376 $3,431 Trinity County $1,498 $1,759 $1,854 $2,067 $2,101 Tyler County $1,442 $1,694 $1,785 $1,990 $2,022 Upshur County $1,575 $1,850 $1,949 $2,173 $2,208 Upton County $1,425 $1,673 $1,763 $1,966 $1,997 Uvalde County $1,542 $1,812 $1,909 $2,129 $2,163 Val Verde County $1,719 $2,019 $2,128 $2,373 $2,411 Van Zandt County $1,613 $1,894 $1,996 $2,226 $2,261 Victoria County $1,789 $2,101 $2,214 $2,469 $2,508 Walker County $1,585 $1,862 $1,962 $2,188 $2,223 Waller County $2,072 $2,433 $2,564 $2,859 $2,905 Ward County $1,528 $1,795 $1,891 $2,108 $2,143 Washington County $1,869 $2,195 $2,313 $2,579 $2,621 Webb County $1,736 $2,038 $2,148 $2,395 $2,434 Wharton County $1,705 $2,002 $2,110 $2,353 $2,391 Wheeler County $1,462 $1,717 $1,809 $2,017 $2,050 Wichita County $1,527 $1,794 $1,890 $2,107 $2,141 Wilbarger County $1,333 $1,566 $1,650 $1,840 $1,869 Willacy County $1,366 $1,605 $1,691 $1,885 $1,916 Williamson County $2,301 $2,703 $2,848 $3,176 $3,227 Wilson County $2,001 $2,350 $2,476 $2,761 $2,805 Winkler County $1,401 $1,646 $1,734 $1,933 $1,965 Wise County $1,929 $2,265 $2,387 $2,662 $2,704 Wood County $1,583 $1,859 $1,959 $2,184 $2,220 Yoakum County $1,696 $1,992 $2,099 $2,340 $2,378 Young County $1,455 $1,709 $1,801 $2,008 $2,041 Zapata County $1,315 $1,545 $1,628 $1,815 $1,845 Zavala County $1,159 $1,362 $1,435 $1,600 $1,626 Related Topic Local Standards: Housing and Utilities
