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 Related Topic Local Standards: Housing and Utilities