Alaska - 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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Aleutians East Borough 1,171 1,375 1,449 1,616 1,642
Aleutians West Census Area 2,248 2,640 2,782 3,102 3,152
Anchorage Municipality 1,996 2,344 2,470 2,754 2,799
Bethel Census Area 1,336 1,570 1,654 1,844 1,874
Bristol Bay Borough 1,840 2,161 2,277 2,539 2,580
Denali Borough 1,530 1,796 1,893 2,111 2,145
Dillingham Census Area 1,821 2,139 2,254 2,513 2,554
Fairbanks North Star Borough 1,847 2,169 2,286 2,549 2,590
Haines Borough 1,642 1,928 2,032 2,266 2,302
Hoonah-Angoon Census Area 1,371 1,610 1,697 1,892 1,923
Juneau City and Borough 2,101 2,467 2,600 2,899 2,946
Kenai Peninsula Borough 1,610 1,890 1,992 2,221 2,257
Ketchikan Gateway Borough 1,844 2,166 2,282 2,544 2,586
Kodiak Island Borough 1,930 2,266 2,388 2,663 2,706
Kusilvak Census Area 823 966 1,018 1,135 1,153
Lake and Peninsula Borough 997 1,171 1,234 1,376 1,398
Matanuska-Susitna Borough 1,724 2,025 2,134 2,379 2,418
Nome Census Area 1,508 1,771 1,866 2,081 2,114
North Slope Borough 1,361 1,598 1,684 1,878 1,908
Northwest Arctic Borough 1,395 1,638 1,726 1,924 1,956
Petersburg Census Area 1,702 2,000 2,107 2,349 2,387
Prince of Wales-Hyder Census Area 1,475 1,732 1,825 2,035 2,068
Sitka City and Borough 2,060 2,419 2,549 2,842 2,888
Skagway Municipality 1,971 2,315 2,439 2,719 2,763
Southeast Fairbanks Census Area 1,412 1,659 1,748 1,949 1,980
Valdez-Cordova Census Area 1,767 2,075 2,187 2,439 2,478
Wrangell City and Borough 1,593 1,871 1,972 2,199 2,234
Yakutat City and Borough 1,533 1,800 1,897 2,115 2,149
Yukon-Koyukuk Census Area 1,218 1,430 1,507 1,680 1,707