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 1,601 1,881 1,982 2,210 2,246 Asotin County 1,599 1,878 1,979 2,207 2,242 Benton County 1,851 2,174 2,291 2,554 2,596 Chelan County 1,871 2,198 2,316 2,582 2,624 Clallam County 1,775 2,085 2,197 2,450 2,489 Clark County 2,084 2,447 2,579 2,876 2,922 Columbia County 1,558 1,830 1,928 2,150 2,184 Cowlitz County 1,803 2,117 2,231 2,488 2,528 Douglas County 1,833 2,152 2,268 2,529 2,570 Ferry County 1,478 1,736 1,829 2,039 2,072 Franklin County 1,738 2,041 2,151 2,398 2,437 Garfield County 1,370 1,609 1,695 1,890 1,920 Grant County 1,627 1,911 2,014 2,246 2,282 Grays Harbor County 1,662 1,952 2,057 2,294 2,331 Island County 2,154 2,530 2,666 2,973 3,021 Jefferson County 1,865 2,190 2,308 2,573 2,615 King County 2,880 3,382 3,564 3,974 4,038 Kitsap County 2,113 2,482 2,615 2,916 2,963 Kittitas County 2,008 2,358 2,485 2,771 2,816 Klickitat County 1,819 2,136 2,251 2,510 2,550 Lewis County 1,756 2,062 2,173 2,423 2,462 Lincoln County 1,546 1,815 1,913 2,133 2,167 Mason County 1,829 2,149 2,264 2,524 2,565 Okanogan County 1,612 1,893 1,995 2,224 2,260 Pacific County 1,580 1,856 1,956 2,181 2,216 Pend Oreille County 1,672 1,963 2,069 2,307 2,344 Pierce County 2,223 2,611 2,751 3,067 3,117 San Juan County 2,283 2,681 2,825 3,150 3,201 Skagit County 2,089 2,454 2,586 2,883 2,930 Skamania County 2,060 2,420 2,550 2,843 2,889 Snohomish County 2,477 2,909 3,065 3,417 3,473 Spokane County 1,760 2,067 2,178 2,428 2,468 Stevens County 1,694 1,989 2,096 2,337 2,375 Thurston County 2,078 2,441 2,572 2,868 2,914 Wahkiakum County 1,739 2,042 2,152 2,399 2,438 Walla Walla County 1,775 2,085 2,197 2,450 2,489 Whatcom County 2,054 2,412 2,542 2,834 2,880 Whitman County 1,798 2,112 2,225 2,481 2,521 Yakima County 1,676 1,968 2,074 2,313 2,350 Related Topic Local Standards: Housing and Utilities