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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5

Autauga County

1,221

1,434

1,511

1,685

1,712

Baldwin County

1,373

1,612

1,699

1,894

1,925

Barbour County

1,016

1,194

1,258

1,403

1,425

Bibb County

1,131

1,329

1,400

1,561

1,586

Blount County

1,162

1,365

1,438

1,603

1,629

Bullock County

1,037

1,218

1,283

1,431

1,454

Butler County

1,057

1,241

1,308

1,458

1,482

Calhoun County

1,133

1,330

1,402

1,563

1,588

Chambers County

1,020

1,198 1,262 1,407 1,430

Cherokee County

1,201  1,422 1,498 1,670 1,697

Chilton County

1,105

1,297

1,367 1,524 1,549

Choctaw County

1,069

1,256 1,323 1,475 1,499

Clarke County

1,131

1,329 1,400 1,561 1,586

Clay County

1,134

1,331 1,403 1,564 1,590

Cleburne County

1,147

1,347 1,419 1,582 1,608

Coffee County

1,222

1,435 1,512 1,686 1,713

Colbert County

1,066

1,252 1,319 1,471 1,494

Conecuh County

919

1,079 1,137 1,268 1,288

Coosa County

983

1,154 1,216 1,356 1,378

Covington County

1,022

1,200 1,265 1,410 1,433

Crenshaw County

1,035

1,216 1,281 1,428 1,451

Cullman County

1,098

1,290 1,359 1,515 1,540

Dale County

1,061

1,246 1,313 1,464 1,488

Dallas County

1,042

1,223 1,289 1,437 1,460

DeKalb County

1,050

1,233 1,299 1,448 1,472

Elmore County

1,245

1,462 1,541 1,718 1,746

Escambia County

1,050

1,234 1,300 1,450 1,473

Etowah County

1,126

1,322

1,393

1,553

1,578

Fayette County

1,038

1,219 1,285 1,433 1,456

Franklin County

975

1,145 1,207 1,346 1,368

Geneva County

1,000

1,175 1,238 1,380 1,403

Greene County

944

1,108 1,168 1,302 1,323

Hale County

1,082

1,271 1,339 1,493 1,517

Henry County

1,117

1,312 1,383 1,542 1,567

Houston County

1,140

1,339 1,411 1,573 1,599

Jackson County

1,081

1,270 1,338 1,492 1,516

Jefferson County

1,329

1,561 1,645 1,834 1,864

Lamar County

988

1,161 1,223 1,364 1,386

Lauderdale County

1,134

1,331 1,403 1,564 1,590

Lawrence County

1,084

1,274 1,342 1,496 1,520

Lee County

1,285

1,509

1,590

1,773 1,801

Limestone County

1,212

1,424 1,500 1,673 1,700

Lowndes County

1,069 1,256 1,323 1,475 1,499

Macon County

1,063 1,249 1,316 1,467 1,491

Madison County

1,288 1,513 1,594 1,777 1,806

Marengo County

1,130 1,328 1,399 1,560 1,585

Marion County

993

1,166 1,229 1,370 1,392

Marshall County

1,118 1,313 1,384 1,543 1,568

Mobile County

1,224 1,438 1,515 1,689 1,716

Monroe County

1,031 1,211 1,276 1,423 1,446

Montgomery County

1,197 1,405 1,481 1,651 1,678

Morgan County

1,135

1,333 1,405 1,567

1,592

Perry County

1,146 1,346 1,418 1,581 1,607

Pickens County

1,068 1,255 1,322 1,474 1,498

Pike County

1,088 1,278 1,347 1,502 1,526

Randolph County

974

1,144

1,205

1,344

1,365

Russell County

1,159 1,361 1,434 1,599 1,625

St. Clair County

1,231

1,445 1,523 1,698 1,726

Shelby County

1,448

1,701 1,792 1,998 2,030

Sumter County

1,035 1,216 1,281 1,428 1,451

Talladega County

1,079 1,268

1,336

1,490 1,514

Tallapoosa County

1,092 1,282 1,351 1,506 1,531

Tuscaloosa County

1,277

1,500 1,581 1,763 1,791

Walker County

1,071 1,257 1,325 1,477 1,501

Washington County

1,046 1,228 1,294 1,443 1,466

Wilcox County

1,050 1,234 1,300 1,450 1,473

Winston County

1,022 1,200 1,265 1,410 1,433

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