California - 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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Alameda County 2,916 3,425 3,609 4,024 4,089
Alpine County 2,002 2,352 2,478 2,763 2,808
Amador County 1,912 2,245 2,366 2,638 2,681
Butte County 1,791 2,104 2,217 2,472 2,512
Calaveras County 2,017 2,369 2,496 2,783 2,828
Colusa County 1,746 2,051 2,161 2,410 2,448
Contra Costa County 2,750 3,230 3,404 3,795 3,857
Del Norte County 1,575 1,850 1,949 2,173 2,208
El Dorado County 2,368 2,782 2,931 3,268 3,321
Fresno County 1,783 2,094 2,207 2,461 2,501
Glenn County 1,681 1,975 2,081 2,320 2,358
Humboldt County 1,883 2,211 2,330 2,598 2,640
Imperial County 1,627 1,911 2,014 2,246 2,282
Inyo County 2,001 2,350 2,476 2,761 2,805
Kern County 1,690 1,984 2,091 2,331 2,369
Kings County 1,628 1,912 2,015 2,247 2,283
Lake County 1,720 2,020 2,129 2,374 2,412
Lassen County 1,619 1,902 2,004 2,234 2,271
Los Angeles County 2,544 2,987 3,148 3,510 3,567
Madera County 1,711 2,009 2,117 2,360 2,399
Marin County 3,554 4,175 4,399 4,905 4,984
Mariposa County 1,808 2,124 2,238 2,495 2,536
Mendocino County 2,031 2,385 2,513 2,802 2,847
Merced County 1,659 1,948 2,053 2,289 2,326
Modoc County 1,349 1,585 1,670 1,862 1,892
Mono County 1,981 2,327 2,452 2,734 2,778
Monterey County 2,354 2,764 2,913 3,248 3,300
Napa County 2,713 3,187 3,358 3,744 3,805
Nevada County 2,216 2,602 2,742 3,057 3,107
Orange County 2,804 3,293 3,470 3,869 3,932
Placer County 2,454 2,882 3,037 3,386 3,441
Plumas County 1,690 1,985 2,092 2,333 2,370
Riverside County 2,139 2,512 2,647 2,951 2,999
Sacramento County 2,077 2,439 2,570 2,866 2,912
San Benito County 2,580 3,030 3,193 3,560 3,618
San Bernardino County 1,923 2,259 2,380 2,654 2,697
San Diego County 2,648 3,110 3,277 3,654 3,713
San Francisco County 3,553 4,173 4,397 4,903 4,982
San Joaquin County 2,031 2,386 2,514 2,803 2,848
San Luis Obispo County 2,431 2,856 3,009 3,355 3,409
San Mateo County 3,451 4,053 4,271 4,762 4,839
Santa Barbara County 2,443 2,869 3,023 3,371 3,425
Santa Clara County 3,358 3,944 4,156 4,634 4,709
Santa Cruz County 2,857 3,356 3,536 3,943 4,006
Shasta County 1,749 2,054 2,164 2,413 2,452
Sierra County 1,688 1,982 2,089 2,329 2,367
Siskiyou County 1,511 1,775 1,870 2,085 2,119
Solano County 2,266 2,662 2,805 3,128 3,178
Sonoma County 2,512 2,950 3,109 3,467 3,522
Stanislaus County 1,847 2,169 2,286 2,549 2,590
Sutter County 1,824 2,143 2,258 2,518 2,558
Tehama County 1,585 1,862 1,962 2,188 2,223
Trinity County 1,623 1,907 2,009 2,240 2,276
Tulare County 1,593 1,871 1,972 2,199 2,234
Tuolumne County 1,888 2,218 2,337 2,606 2,648
Ventura County 2,625 3,083 3,249 3,623 3,681
Yolo County 2,317 2,722 2,868 3,198 3,249
Yuba County 1,824 2,143 2,258 2,518 2,558