Alabama - Local Standards: Housing and Utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Autauga County 1,403 1,648 1,737 1,937 1,968
Baldwin County 1,551 1,821 1,919 2,140 2,174
Barbour County 1,176 1,382 1,456 1,623 1,650
Bibb County 1,323 1,554 1,637 1,825 1,855
Blount County 1,345 1,580 1,665 1,856 1,886
Bullock County 1,210 1,421 1,497 1,669 1,696
Butler County 1,211 1,423 1,499 1,671 1,698
Calhoun County 1,260 1,479 1,559 1,738 1,766
Chambers County 1,176 1,382 1,456 1,623 1,650
Cherokee County 1,352 1,588 1,673 1,865 1,896
Chilton County 1,256 1,476 1,555 1,734 1,762
Choctaw County 1,138 1,336 1,408 1,570 1,595
Clarke County 1,352 1,588 1,673 1,865 1,896
Clay County 1,219 1,432 1,509 1,683 1,710
Cleburne County 1,376 1,616 1,703 1,899 1,929
Coffee County 1,353 1,590 1,675 1,868 1,898
Colbert County 1,252 1,470 1,549 1,727 1,755
Conecuh County 1,068 1,255 1,322 1,474 1,498
Coosa County 1,101 1,293 1,363 1,520 1,544
Covington County 1,195 1,404 1,479 1,649 1,676
Crenshaw County 1,207 1,418 1,494 1,666 1,693
Cullman County 1,267 1,488 1,568 1,748 1,777
Dale County 1,210 1,422 1,498 1,670 1,697
Dallas County 1,218 1,431 1,508 1,681 1,709
DeKalb County 1,199 1,408 1,484 1,655 1,681
Elmore County 1,448 1,701 1,792 1,998 2,030
Escambia County 1,181 1,387 1,462 1,630 1,656
Etowah County 1,272 1,494 1,574 1,755 1,783
Fayette County 1,157 1,359 1,432 1,597 1,622
Franklin County 1,164 1,368 1,441 1,607 1,633
Geneva County 1,193 1,402 1,477 1,647 1,673
Greene County 1,121 1,316 1,387 1,547 1,571
Hale County 1,247 1,464 1,543 1,720 1,748
Henry County 1,268 1,489 1,569 1,749 1,778
Houston County 1,323 1,554 1,637 1,825 1,855
Jackson County 1,224 1,438 1,515 1,689 1,716
Jefferson County 1,513 1,777 1,872 2,087 2,121
Lamar County 1,126 1,322 1,393 1,553 1,578
Lauderdale County 1,302 1,530 1,612 1,797 1,826
Lawrence County 1,244 1,461 1,540 1,717 1,745
Lee County 1,472 1,729 1,822 2,032 2,064
Limestone County 1,384 1,626 1,713 1,910 1,941
Lowndes County 1,265 1,485 1,565 1,745 1,773
Macon County 1,211 1,423 1,499 1,671 1,698
Madison County 1,495 1,756 1,850 2,063 2,096
Marengo County 1,320 1,551 1,634 1,822 1,851
Marion County 1,147 1,348 1,420 1,583 1,609
Marshall County 1,273 1,495 1,575 1,756 1,784
Mobile County 1,375 1,615 1,702 1,898 1,928
Monroe County 1,224 1,438 1,515 1,689 1,716
Montgomery County 1,356 1,592 1,678 1,871 1,901
Morgan County 1,297 1,523 1,605 1,790 1,818
Perry County 1,197 1,406 1,482 1,652 1,679
Pickens County 1,210 1,422 1,498 1,670 1,697
Pike County 1,325 1,556 1,640 1,829 1,858
Randolph County 1,164 1,367 1,440 1,606 1,632
Russell County 1,327 1,558 1,642 1,831 1,860
St. Clair County 1,387 1,628 1,716 1,913 1,944
Shelby County 1,614 1,896 1,998 2,228 2,264
Sumter County 1,161 1,364 1,437 1,602 1,628
Talladega County 1,248 1,466 1,545 1,723 1,750
Tallapoosa County 1,220 1,433 1,510 1,684 1,711
Tuscaloosa County 1,435 1,685 1,776 1,980 2,012
Walker County 1,266 1,487 1,567 1,747 1,775
Washington County 1,304 1,532 1,614 1,800 1,829
Wilcox County 1,138 1,336 1,408 1,570 1,595
Winston County 1,192 1,400 1,475 1,645 1,671