Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Arkansas County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Ashley County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Baxter County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Benton County | $1,725 | $2,026 | $2,135 | $2,381 | $2,419 |
| Boone County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Bradley County | $1,275 | $1,498 | $1,578 | $1,759 | $1,788 |
| Calhoun County | $1,192 | $1,400 | $1,475 | $1,645 | $1,671 |
| Carroll County | $1,389 | $1,631 | $1,719 | $1,917 | $1,948 |
| Chicot County | $1,144 | $1,344 | $1,416 | $1,579 | $1,604 |
| Clark County | $1,321 | $1,552 | $1,635 | $1,823 | $1,852 |
| Clay County | $1,130 | $1,328 | $1,399 | $1,560 | $1,585 |
| Cleburne County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Cleveland County | $1,284 | $1,508 | $1,589 | $1,772 | $1,800 |
| Columbia County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Conway County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Craighead County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Crawford County | $1,349 | $1,584 | $1,669 | $1,861 | $1,891 |
| Crittenden County | $1,391 | $1,634 | $1,722 | $1,920 | $1,951 |
| Cross County | $1,332 | $1,564 | $1,648 | $1,838 | $1,867 |
| Dallas County | $1,183 | $1,389 | $1,464 | $1,632 | $1,659 |
| Desha County | $1,107 | $1,300 | $1,370 | $1,528 | $1,552 |
| Drew County | $1,264 | $1,484 | $1,564 | $1,744 | $1,772 |
| Faulkner County | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Franklin County | $1,218 | $1,430 | $1,507 | $1,680 | $1,707 |
| Fulton County | $1,223 | $1,437 | $1,514 | $1,688 | $1,715 |
| Garland County | $1,360 | $1,597 | $1,683 | $1,877 | $1,907 |
| Grant County | $1,489 | $1,749 | $1,843 | $2,055 | $2,088 |
| Greene County | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Hempstead County | $1,265 | $1,485 | $1,565 | $1,745 | $1,773 |
| Hot Spring County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Howard County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Independence County | $1,227 | $1,442 | $1,519 | $1,694 | $1,721 |
| Izard County | $1,235 | $1,451 | $1,529 | $1,705 | $1,732 |
| Jackson County | $1,115 | $1,310 | $1,380 | $1,539 | $1,564 |
| Jefferson County | $1,304 | $1,532 | $1,614 | $1,800 | $1,829 |
| Johnson County | $1,249 | $1,467 | $1,546 | $1,724 | $1,752 |
| Lafayette County | $1,113 | $1,307 | $1,377 | $1,535 | $1,560 |
| Lawrence County | $1,126 | $1,323 | $1,394 | $1,554 | $1,579 |
| Lee County | $1,138 | $1,337 | $1,409 | $1,571 | $1,596 |
| Lincoln County | $1,239 | $1,456 | $1,534 | $1,710 | $1,738 |
| Little River County | $1,252 | $1,470 | $1,549 | $1,727 | $1,755 |
| Logan County | $1,206 | $1,416 | $1,492 | $1,664 | $1,690 |
| Lonoke County | $1,496 | $1,757 | $1,851 | $2,064 | $2,097 |
| Madison County | $1,242 | $1,459 | $1,537 | $1,714 | $1,741 |
| Marion County | $1,218 | $1,431 | $1,508 | $1,681 | $1,709 |
| Miller County | $1,399 | $1,643 | $1,731 | $1,930 | $1,961 |
| Mississippi County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Monroe County | $1,108 | $1,301 | $1,371 | $1,529 | $1,553 |
| Montgomery County | $1,357 | $1,593 | $1,679 | $1,872 | $1,902 |
| Nevada County | $1,095 | $1,286 | $1,355 | $1,511 | $1,535 |
| Newton County | $1,328 | $1,560 | $1,644 | $1,833 | $1,863 |
| Ouachita County | $1,219 | $1,432 | $1,509 | $1,683 | $1,710 |
| Perry County | $1,206 | $1,416 | $1,492 | $1,664 | $1,690 |
| Phillips County | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Pike County | $1,269 | $1,490 | $1,570 | $1,751 | $1,779 |
| Poinsett County | $1,159 | $1,361 | $1,434 | $1,599 | $1,625 |
| Polk County | $1,270 | $1,492 | $1,572 | $1,753 | $1,781 |
| Pope County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Prairie County | $1,238 | $1,454 | $1,532 | $1,708 | $1,736 |
| Pulaski County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Randolph County | $1,143 | $1,343 | $1,415 | $1,578 | $1,603 |
| St. Francis County | $1,157 | $1,359 | $1,432 | $1,597 | $1,622 |
| Saline County | $1,538 | $1,806 | $1,903 | $2,122 | $2,156 |
| Scott County | $1,270 | $1,492 | $1,572 | $1,753 | $1,781 |
| Searcy County | $1,180 | $1,386 | $1,460 | $1,628 | $1,654 |
| Sebastian County | $1,375 | $1,615 | $1,702 | $1,898 | $1,928 |
| Sevier County | $1,173 | $1,378 | $1,452 | $1,619 | $1,645 |
| Sharp County | $1,190 | $1,398 | $1,473 | $1,642 | $1,669 |
| Stone County | $1,259 | $1,479 | $1,558 | $1,737 | $1,765 |
| Union County | $1,348 | $1,583 | $1,668 | $1,860 | $1,890 |
| Van Buren County | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Washington County | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| White County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Woodruff County | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Yell County | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |