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 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
Aleutians East Borough $1,711 $2,009 $2,117 $2,360 $2,399
Aleutians West Census Area $2,459 $2,888 $3,043 $3,393 $3,448
Anchorage Municipality $2,277 $2,674 $2,818 $3,142 $3,193
Bethel Census Area $1,977 $2,322 $2,447 $2,728 $2,772
Bristol Bay Borough $2,178 $2,559 $2,696 $3,006 $3,055
Chugach Census Area, Alaska $2,199 $2,582 $2,721 $3,034 $3,083
Copper River Census Area, Alaska $1,856 $2,180 $2,297 $2,561 $2,603
Denali Borough $1,930 $2,266 $2,388 $2,663 $2,706
Dillingham Census Area $2,280 $2,678 $2,822 $3,147 $3,197
Fairbanks North Star Borough $2,145 $2,520 $2,655 $2,960 $3,008
Haines Borough $1,866 $2,191 $2,309 $2,575 $2,616
Hoonah-Angoon Census Area $1,578 $1,853 $1,953 $2,178 $2,213
Juneau City and Borough $2,329 $2,736 $2,883 $3,215 $3,266
Kenai Peninsula Borough $1,916 $2,250 $2,371 $2,644 $2,686
Ketchikan Gateway Borough $2,189 $2,571 $2,709 $3,021 $3,069
Kodiak Island Borough $2,243 $2,634 $2,776 $3,095 $3,145
Kusilvak Census Area $861 $1,011 $1,065 $1,187 $1,207
Lake and Peninsula Borough $1,057 $1,241 $1,308 $1,458 $1,482
Matanuska-Susitna Borough $2,009 $2,359 $2,486 $2,772 $2,817
Nome Census Area $1,803 $2,117 $2,231 $2,488 $2,528
North Slope Borough $1,414 $1,661 $1,750 $1,951 $1,983
Northwest Arctic Borough $1,681 $1,975 $2,081 $2,320 $2,358
Petersburg Census Area $1,780 $2,091 $2,203 $2,456 $2,496
Prince of Wales-Hyder Census Area $1,868 $2,194 $2,312 $2,578 $2,619
Sitka City and Borough $2,468 $2,899 $3,055 $3,406 $3,461
Skagway Municipality $2,349 $2,759 $2,907 $3,241 $3,294
Southeast Fairbanks Census Area $1,755 $2,061 $2,172 $2,422 $2,461
Wrangell City and Borough $1,622 $1,905 $2,007 $2,238 $2,274
Yakutat City and Borough $1,393 $1,636 $1,724 $1,922 $1,953
Yukon-Koyukuk Census Area $1,357 $1,593 $1,679 $1,872 $1,902