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 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
Autauga County $1,500 $1,762 $1,857 $2,071 $2,104
Baldwin County $1,650 $1,938 $2,042 $2,277 $2,314
Barbour County $1,322 $1,553 $1,636 $1,824 $1,854
Bibb County $1,357 $1,593 $1,679 $1,872 $1,902
Blount County $1,435 $1,685 $1,776 $1,980 $2,012
Bullock County $1,391 $1,634 $1,722 $1,920 $1,951
Butler County $1,245 $1,462 $1,541 $1,718 $1,746
Calhoun County $1,329 $1,561 $1,645 $1,834 $1,864
Chambers County $1,307 $1,535 $1,617 $1,803 $1,832
Cherokee County $1,412 $1,658 $1,747 $1,948 $1,979
Chilton County $1,389 $1,631 $1,719 $1,917 $1,948
Choctaw County $1,272 $1,494 $1,574 $1,755 $1,783
Clarke County $1,471 $1,728 $1,821 $2,030 $2,063
Clay County $1,311 $1,540 $1,623 $1,810 $1,839
Cleburne County $1,501 $1,763 $1,858 $2,072 $2,105
Coffee County $1,487 $1,746 $1,840 $2,052 $2,085
Colbert County $1,361 $1,598 $1,684 $1,878 $1,908
Conecuh County $1,257 $1,477 $1,556 $1,735 $1,763
Coosa County $1,250 $1,468 $1,547 $1,725 $1,753
Covington County $1,315 $1,545 $1,628 $1,815 $1,845
Crenshaw County $1,311 $1,540 $1,623 $1,810 $1,839
Cullman County $1,378 $1,619 $1,706 $1,902 $1,933
Dale County $1,267 $1,488 $1,568 $1,748 $1,777
Dallas County $1,324 $1,554 $1,638 $1,826 $1,856
DeKalb County $1,308 $1,536 $1,619 $1,805 $1,834
Elmore County $1,513 $1,777 $1,873 $2,088 $2,122
Escambia County $1,247 $1,464 $1,543 $1,720 $1,748
Etowah County $1,371 $1,610 $1,697 $1,892 $1,923
Fayette County $1,277 $1,500 $1,581 $1,763 $1,791
Franklin County $1,274 $1,497 $1,577 $1,758 $1,787
Geneva County $1,318 $1,548 $1,631 $1,819 $1,848
Greene County $1,153 $1,354 $1,427 $1,591 $1,617
Hale County $1,282 $1,506 $1,587 $1,770 $1,798
Henry County $1,306 $1,534 $1,616 $1,802 $1,831
Houston County $1,408 $1,653 $1,742 $1,942 $1,974
Jackson County $1,348 $1,583 $1,668 $1,860 $1,890
Jefferson County $1,648 $1,936 $2,040 $2,275 $2,311
Lamar County $1,322 $1,553 $1,636 $1,824 $1,854
Lauderdale County $1,379 $1,620 $1,707 $1,903 $1,934
Lawrence County $1,353 $1,589 $1,674 $1,867 $1,897
Lee County $1,572 $1,846 $1,945 $2,169 $2,204
Limestone County $1,553 $1,824 $1,922 $2,143 $2,178
Lowndes County $1,370 $1,609 $1,695 $1,890 $1,920
Macon County $1,271 $1,493 $1,573 $1,754 $1,782
Madison County $1,607 $1,888 $1,989 $2,218 $2,254
Marengo County $1,319 $1,549 $1,632 $1,820 $1,849
Marion County $1,286 $1,511 $1,592 $1,775 $1,804
Marshall County $1,411 $1,657 $1,746 $1,947 $1,978
Mobile County $1,483 $1,741 $1,835 $2,046 $2,079
Monroe County $1,290 $1,515 $1,596 $1,780 $1,808
Montgomery County $1,444 $1,696 $1,787 $1,993 $2,025
Morgan County $1,425 $1,673 $1,763 $1,966 $1,997
Perry County $1,323 $1,554 $1,637 $1,825 $1,855
Pickens County $1,293 $1,518 $1,600 $1,784 $1,813
Pike County $1,437 $1,687 $1,778 $1,982 $2,014
Randolph County $1,363 $1,601 $1,687 $1,881 $1,911
Russell County $1,417 $1,665 $1,754 $1,956 $1,987
St. Clair County $1,540 $1,809 $1,906 $2,125 $2,159
Shelby County $1,751 $2,056 $2,167 $2,416 $2,455
Sumter County $1,273 $1,496 $1,576 $1,757 $1,786
Talladega County $1,358 $1,595 $1,681 $1,874 $1,905
Tallapoosa County $1,275 $1,498 $1,578 $1,759 $1,788
Tuscaloosa County $1,592 $1,870 $1,970 $2,197 $2,232
Walker County $1,358 $1,595 $1,681 $1,874 $1,905
Washington County $1,486 $1,745 $1,839 $2,050 $2,084
Wilcox County $1,290 $1,516 $1,597 $1,781 $1,809
Winston County $1,391 $1,634 $1,722 $1,920 $1,951