Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Autauga County 1,256 1,476 1,555 1,734 1,762 Baldwin County 1,410 1,656 1,745 1,946 1,977 Barbour County 1,067 1,253 1,320 1,472 1,496 Bibb County 1,187 1,394 1,469 1,638 1,664 Blount County 1,193 1,401 1,476 1,646 1,672 Bullock County 1,126 1,322 1,393 1,553 1,578 Butler County 1,056 1,240 1,307 1,457 1,481 Calhoun County 1,147 1,347 1,419 1,582 1,608 Chambers County 1,064 1,250 1,317 1,468 1,492 Cherokee County 1,206 1,416 1,492 1,664 1,690 Chilton County 1,130 1,327 1,398 1,559 1,584 Choctaw County 1,064 1,250 1,317 1,468 1,492 Clarke County 1,199 1,408 1,484 1,655 1,681 Clay County 1,097 1,289 1,358 1,514 1,539 Cleburne County 1,210 1,421 1,497 1,669 1,696 Coffee County 1,238 1,454 1,532 1,708 1,736 Colbert County 1,131 1,329 1,400 1,561 1,586 Conecuh County 977 1,147 1,209 1,348 1,370 Coosa County 1,021 1,199 1,263 1,408 1,431 Covington County 1,071 1,258 1,326 1,478 1,502 Crenshaw County 1,088 1,278 1,347 1,502 1,526 Cullman County 1,131 1,329 1,400 1,561 1,586 Dale County 1,110 1,304 1,374 1,532 1,557 Dallas County 1,077 1,265 1,333 1,486 1,510 DeKalb County 1,088 1,277 1,346 1,501 1,525 Elmore County 1,316 1,546 1,629 1,816 1,846 Escambia County 1,088 1,278 1,347 1,502 1,526 Etowah County 1,166 1,369 1,443 1,609 1,635 Fayette County 1,061 1,246 1,313 1,464 1,488 Franklin County 1,021 1,199 1,263 1,408 1,431 Geneva County 1,046 1,229 1,295 1,444 1,467 Greene County 970 1,139 1,200 1,338 1,360 Hale County 1,109 1,303 1,373 1,531 1,556 Henry County 1,137 1,335 1,407 1,569 1,594 Houston County 1,188 1,395 1,470 1,639 1,666 Jackson County 1,119 1,314 1,385 1,544 1,569 Jefferson County 1,378 1,619 1,706 1,902 1,933 Lamar County 1,020 1,198 1,262 1,407 1,430 Lauderdale County 1,172 1,377 1,451 1,618 1,644 Lawrence County 1,135 1,333 1,405 1,567 1,592 Lee County 1,336 1,569 1,653 1,843 1,873 Limestone County 1,252 1,470 1,549 1,727 1,755 Lowndes County 1,151 1,351 1,424 1,588 1,613 Macon County 1,096 1,287 1,356 1,512 1,536 Madison County 1,354 1,591 1,676 1,869 1,899 Marengo County 1,186 1,393 1,468 1,637 1,663 Marion County 997 1,171 1,234 1,376 1,398 Marshall County 1,156 1,358 1,431 1,596 1,621 Mobile County 1,248 1,465 1,544 1,722 1,749 Monroe County 1,126 1,322 1,393 1,553 1,578 Montgomery County 1,228 1,442 1,520 1,695 1,722 Morgan County 1,186 1,393 1,468 1,637 1,663 Perry County 1,135 1,333 1,405 1,567 1,592 Pickens County 1,130 1,327 1,398 1,559 1,584 Pike County 1,190 1,398 1,473 1,642 1,669 Randolph County 1,008 1,184 1,248 1,392 1,414 Russell County 1,206 1,416 1,492 1,664 1,690 Shelby County 1,458 1,713 1,805 2,013 2,045 St. Clair County 1,256 1,476 1,555 1,734 1,762 Sumter County 1,059 1,244 1,311 1,462 1,485 Talladega County 1,113 1,308 1,378 1,536 1,561 Tallapoosa County 1,079 1,267 1,335 1,489 1,513 Tuscaloosa County 1,310 1,538 1,621 1,807 1,837 Walker County 1,145 1,345 1,417 1,580 1,605 Washington County 1,142 1,341 1,413 1,575 1,601 Wilcox County 1,067 1,253 1,320 1,472 1,496 Winston County 1,100 1,292 1,361 1,518 1,542 Related Topic Local Standards: Housing and Utilities