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 Autauga County 1,483 1,741 1,835 2,046 2,079 Baldwin County 1,617 1,899 2,001 2,231 2,267 Barbour County 1,278 1,501 1,582 1,764 1,792 Bibb County 1,323 1,554 1,637 1,825 1,855 Blount County 1,405 1,650 1,739 1,939 1,970 Bullock County 1,494 1,755 1,849 2,062 2,095 Butler County 1,268 1,489 1,569 1,749 1,778 Calhoun County 1,339 1,572 1,657 1,848 1,877 Chambers County 1,285 1,509 1,590 1,773 1,801 Cherokee County 1,429 1,678 1,768 1,971 2,003 Chilton County 1,338 1,572 1,656 1,846 1,876 Choctaw County 1,195 1,404 1,479 1,649 1,676 Clarke County 1,403 1,647 1,736 1,936 1,967 Clay County 1,217 1,429 1,506 1,679 1,706 Cleburne County 1,496 1,758 1,852 2,065 2,098 Coffee County 1,454 1,708 1,800 2,007 2,039 Colbert County 1,326 1,557 1,641 1,830 1,859 Conecuh County 1,221 1,434 1,511 1,685 1,712 Coosa County 1,201 1,411 1,487 1,658 1,685 Covington County 1,289 1,514 1,595 1,778 1,807 Crenshaw County 1,334 1,567 1,651 1,841 1,871 Cullman County 1,338 1,572 1,656 1,846 1,876 Dale County 1,289 1,514 1,595 1,778 1,807 Dallas County 1,326 1,557 1,641 1,830 1,859 DeKalb County 1,301 1,528 1,610 1,795 1,824 Elmore County 1,544 1,814 1,911 2,131 2,165 Escambia County 1,238 1,454 1,532 1,708 1,736 Etowah County 1,358 1,595 1,681 1,874 1,905 Fayette County 1,257 1,477 1,556 1,735 1,763 Franklin County 1,271 1,493 1,573 1,754 1,782 Geneva County 1,313 1,542 1,625 1,812 1,841 Greene County 1,109 1,302 1,372 1,530 1,554 Hale County 1,233 1,448 1,526 1,701 1,729 Henry County 1,296 1,522 1,604 1,788 1,817 Houston County 1,399 1,644 1,732 1,931 1,962 Jackson County 1,311 1,540 1,623 1,810 1,839 Jefferson County 1,629 1,913 2,016 2,248 2,284 Lamar County 1,316 1,546 1,629 1,816 1,846 Lauderdale County 1,395 1,639 1,727 1,926 1,957 Lawrence County 1,340 1,573 1,658 1,849 1,879 Lee County 1,564 1,837 1,936 2,159 2,193 Limestone County 1,495 1,756 1,850 2,063 2,096 Lowndes County 1,409 1,655 1,744 1,945 1,976 Macon County 1,243 1,460 1,538 1,715 1,743 Madison County 1,586 1,863 1,963 2,189 2,224 Marengo County 1,416 1,663 1,752 1,953 1,985 Marion County 1,188 1,395 1,470 1,639 1,666 Marshall County 1,378 1,618 1,705 1,901 1,932 Mobile County 1,472 1,729 1,822 2,032 2,064 Monroe County 1,323 1,554 1,637 1,825 1,855 Montgomery County 1,429 1,679 1,769 1,972 2,004 Morgan County 1,403 1,647 1,736 1,936 1,967 Perry County 1,239 1,455 1,533 1,709 1,737 Pickens County 1,302 1,530 1,612 1,797 1,826 Pike County 1,476 1,734 1,827 2,037 2,070 Randolph County 1,329 1,561 1,645 1,834 1,864 Russell County 1,416 1,663 1,752 1,953 1,985 St. Clair County 1,523 1,789 1,885 2,102 2,136 Shelby County 1,728 2,030 2,139 2,385 2,423 Sumter County 1,189 1,397 1,472 1,641 1,668 Talladega County 1,348 1,583 1,668 1,860 1,890 Tallapoosa County 1,275 1,498 1,578 1,759 1,788 Tuscaloosa County 1,569 1,843 1,942 2,165 2,200 Walker County 1,369 1,608 1,694 1,889 1,919 Washington County 1,471 1,727 1,820 2,029 2,062 Wilcox County 1,242 1,459 1,537 1,714 1,741 Winston County 1,361 1,598 1,684 1,878 1,908 Related Topic Local Standards: Housing and Utilities