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 Related Topic Local Standards: Housing and Utilities