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 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
Aleutians East Borough 1,246 1,463 1,542 1,719 1,747
Aleutians West Census Area 2,259 2,653 2,796 3,118 3,168
Anchorage Municipality 2,019 2,372 2,499 2,786 2,831
Bethel Census Area 1,353 1,590 1,675 1,868 1,898
Bristol Bay Borough 1,858 2,182 2,299 2,563 2,605
Denali Borough 1,595 1,873 1,974 2,201 2,237
Dillingham Census Area 1,822 2,140 2,255 2,514 2,555
Fairbanks North Star Borough 1,882 2,210 2,329 2,597 2,639
Haines Borough 1,517 1,781 1,877 2,093 2,127
Hoonah-Angoon Census Area 1,437 1,688 1,779 1,984 2,016
Juneau City and Borough 2,062 2,422 2,552 2,845 2,891
Kenai Peninsula Borough 1,594 1,872 1,973 2,200 2,235
Ketchikan Gateway Borough 1,807 2,123 2,237 2,494 2,535
Kodiak Island Borough 1,966 2,309 2,433 2,713 2,757
Kusilvak Census Area 811 953 1,004 1,119 1,138
Lake and Peninsula Borough 1,043 1,225 1,291 1,439 1,463
Matanuska-Susitna Borough 1,747 2,052 2,162 2,411 2,450
Nome Census Area 1,527 1,794 1,890 2,107 2,141
North Slope Borough 1,312 1,541 1,624 1,811 1,840
Northwest Arctic Borough 1,384 1,626 1,713 1,910 1,941
Petersburg Census Area 1,652 1,940 2,044 2,279 2,316
Prince of Wales-Hyder Census Area 1,466 1,721 1,814 2,023 2,055
Sitka City and Borough 2,075 2,437 2,568 2,863 2,910
Skagway Municipality 1,896 2,227 2,347 2,617 2,659
Southeast Fairbanks Census Area 1,424 1,672 1,762 1,965 1,996
Valdez-Cordova Census Area 1,754 2,060 2,171 2,421 2,460
Wrangell City and Borough 1,545 1,814 1,912 2,132 2,166
Yakutat City and Borough 1,576 1,851 1,950 2,174 2,209
Yukon-Koyukuk Census Area 1,190 1,398 1,473 1,642 1,669