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 Beaver County $1,415 $1,662 $1,751 $1,952 $1,984 Box Elder County $1,671 $1,963 $2,068 $2,306 $2,343 Cache County $1,733 $2,036 $2,145 $2,392 $2,430 Carbon County $1,391 $1,634 $1,722 $1,920 $1,951 Daggett County $1,425 $1,673 $1,763 $1,966 $1,997 Davis County $1,980 $2,325 $2,450 $2,732 $2,776 Duchesne County $1,619 $1,902 $2,004 $2,234 $2,271 Emery County $1,366 $1,605 $1,691 $1,885 $1,916 Garfield County $1,635 $1,920 $2,023 $2,256 $2,292 Grand County $1,724 $2,025 $2,134 $2,379 $2,418 Iron County $1,611 $1,892 $1,994 $2,223 $2,259 Juab County $1,694 $1,990 $2,097 $2,338 $2,376 Kane County $1,584 $1,861 $1,961 $2,187 $2,222 Millard County $1,471 $1,727 $1,820 $2,029 $2,062 Morgan County $2,368 $2,782 $2,931 $3,268 $3,321 Piute County $1,410 $1,656 $1,745 $1,946 $1,977 Rich County $1,472 $1,729 $1,822 $2,032 $2,064 Salt Lake County $2,040 $2,396 $2,525 $2,815 $2,861 San Juan County $1,608 $1,889 $1,990 $2,219 $2,255 Sanpete County $1,536 $1,804 $1,901 $2,120 $2,154 Sevier County $1,513 $1,777 $1,873 $2,088 $2,122 Summit County $2,657 $3,120 $3,288 $3,666 $3,725 Tooele County $1,842 $2,164 $2,280 $2,542 $2,583 Uintah County $1,639 $1,925 $2,028 $2,261 $2,298 Utah County $2,019 $2,372 $2,499 $2,786 $2,831 Wasatch County $2,367 $2,781 $2,930 $3,267 $3,320 Washington County $1,860 $2,185 $2,302 $2,567 $2,608 Wayne County $1,661 $1,951 $2,056 $2,292 $2,329 Weber County $1,811 $2,127 $2,241 $2,499 $2,539 Related Topic Local Standards: Housing and Utilities
