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 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