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 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Alameda County 3,242 3,807 4,012 4,473 4,546
Alpine County 2,409 2,829 2,981 3,324 3,377
Amador County 2,056 2,415 2,545 2,838 2,883
Butte County 1,975 2,319 2,444 2,725 2,769
Calaveras County 2,171 2,550 2,687 2,996 3,044
Colusa County 1,890 2,220 2,339 2,608 2,650
Contra Costa County 2,988 3,509 3,698 4,123 4,190
Del Norte County 1,602 1,882 1,983 2,211 2,247
El Dorado County 2,602 3,056 3,220 3,590 3,648
Fresno County 1,922 2,258 2,379 2,653 2,695
Glenn County 1,823 2,141 2,256 2,515 2,556
Humboldt County 2,018 2,371 2,498 2,785 2,830
Imperial County 1,757 2,063 2,174 2,424 2,463
Inyo County 2,211 2,596 2,736 3,051 3,100
Kern County 1,869 2,195 2,313 2,579 2,621
Kings County 1,796 2,110 2,223 2,479 2,519
Lake County 1,856 2,180 2,297 2,561 2,603
Lassen County 1,719 2,019 2,127 2,372 2,410
Los Angeles County 2,817 3,308 3,486 3,887 3,950
Madera County 1,891 2,221 2,340 2,609 2,651
Marin County 3,971 4,664 4,915 5,480 5,569
Mariposa County 1,955 2,296 2,419 2,697 2,741
Mendocino County 2,184 2,565 2,703 3,014 3,062
Merced County 1,834 2,154 2,270 2,531 2,572
Modoc County 1,429 1,678 1,768 1,971 2,003
Mono County 2,262 2,657 2,800 3,122 3,172
Monterey County 2,609 3,064 3,229 3,600 3,658
Napa County 2,966 3,484 3,671 4,093 4,159
Nevada County 2,484 2,917 3,074 3,428 3,483
Orange County 3,032 3,562 3,753 4,185 4,252
Placer County 2,705 3,177 3,348 3,733 3,793
Plumas County 1,778 2,089 2,201 2,454 2,494
Riverside County 2,359 2,770 2,919 3,255 3,307
Sacramento County 2,267 2,663 2,806 3,129 3,179
San Benito County 2,885 3,389 3,571 3,982 4,046
San Bernardino County 2,149 2,524 2,660 2,966 3,014
San Diego County 2,867 3,367 3,548 3,956 4,020
San Francisco County 3,899 4,579 4,825 5,380 5,467
San Joaquin County 2,253 2,646 2,788 3,109 3,159
San Luis Obispo County 2,649 3,112 3,279 3,656 3,715
San Mateo County 3,802 4,466 4,706 5,247 5,332
Santa Barbara County 2,649 3,112 3,279 3,656 3,715
Santa Clara County 3,808 4,473 4,713 5,255 5,340
Santa Cruz County 3,181 3,736 3,937 4,390 4,461
Shasta County 1,883 2,211 2,330 2,598 2,640
Sierra County 1,677 1,970 2,076 2,315 2,352
Siskiyou County 1,678 1,971 2,077 2,316 2,353
Solano County 2,497 2,932 3,090 3,445 3,501
Sonoma County 2,819 3,311 3,489 3,890 3,953
Stanislaus County 2,018 2,370 2,497 2,784 2,829
Sutter County 1,980 2,325 2,450 2,732 2,776
Tehama County 1,714 2,013 2,121 2,365 2,403
Trinity County 1,736 2,038 2,148 2,395 2,434
Tulare County 1,758 2,065 2,176 2,426 2,465
Tuolumne County 2,101 2,467 2,600 2,899 2,946
Ventura County 2,852 3,350 3,530 3,936 3,999
Yolo County 2,473 2,905 3,061 3,413 3,468
Yuba County 1,985 2,332 2,457 2,740 2,784