Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Adams County 1,637 1,923 2,026 2,259 2,295 Alamosa County 1,198 1,407 1,483 1,654 1,680 Arapahoe County 1,737 2,040 2,150 2,397 2,436 Archuleta County 1,414 1,661 1,750 1,951 1,983 Baca County 1,082 1,271 1,339 1,493 1,517 Bent County 1,101 1,293 1,363 1,520 1,544 Boulder County 1,934 2,271 2,393 2,668 2,711 Broomfield County 1,912 2,245 2,366 2,638 2,681 Chaffee County 1,576 1,851 1,951 2,175 2,210 Cheyenne County 1,206 1,417 1,493 1,665 1,692 Clear Creek County 1,770 2,078 2,190 2,442 2,481 Conejos County 1,067 1,254 1,321 1,473 1,497 Costilla County 1,050 1,234 1,300 1,450 1,473 Crowley County 1,064 1,250 1,317 1,468 1,492 Custer County 1,486 1,745 1,839 2,050 2,084 Delta County 1,320 1,551 1,634 1,822 1,851 Denver County 1,709 2,007 2,115 2,358 2,396 Dolores County 1,054 1,238 1,305 1,455 1,479 Douglas County 2,121 2,491 2,625 2,927 2,974 Eagle County 2,089 2,454 2,586 2,883 2,930 El Paso County 1,593 1,870 1,971 2,198 2,233 Elbert County 2,061 2,421 2,551 2,844 2,890 Fremont County 1,252 1,470 1,549 1,727 1,755 Garfield County 1,765 2,073 2,184 2,435 2,474 Gilpin County 1,627 1,910 2,013 2,244 2,281 Grand County 1,521 1,787 1,883 2,100 2,133 Gunnison County 1,580 1,855 1,955 2,180 2,215 Hinsdale County 1,362 1,600 1,686 1,880 1,910 Huerfano County 1,239 1,456 1,534 1,710 1,738 Jackson County 1,391 1,633 1,721 1,919 1,950 Jefferson County 1,791 2,103 2,216 2,471 2,511 Kiowa County 1,021 1,199 1,263 1,408 1,431 Kit Carson County 1,273 1,495 1,575 1,756 1,784 La Plata County 1,711 2,010 2,118 2,362 2,400 Lake County 1,437 1,688 1,779 1,984 2,016 Larimer County 1,695 1,991 2,098 2,339 2,377 Las Animas County 1,262 1,482 1,562 1,742 1,770 Lincoln County 1,252 1,470 1,549 1,727 1,755 Logan County 1,234 1,449 1,527 1,703 1,730 Mesa County 1,378 1,619 1,706 1,902 1,933 Mineral County 1,591 1,869 1,969 2,195 2,231 Moffat County 1,364 1,602 1,688 1,882 1,913 Montezuma County 1,357 1,593 1,679 1,872 1,902 Montrose County 1,351 1,587 1,672 1,864 1,894 Morgan County 1,388 1,630 1,718 1,916 1,946 Otero County 1,152 1,353 1,426 1,590 1,616 Ouray County 1,830 2,149 2,265 2,525 2,566 Park County 1,566 1,839 1,938 2,161 2,196 Phillips County 1,237 1,453 1,531 1,707 1,735 Pitkin County 1,913 2,247 2,368 2,640 2,683 Prowers County 1,192 1,400 1,475 1,645 1,671 Pueblo County 1,313 1,542 1,625 1,812 1,841 Rio Blanco County 1,357 1,593 1,679 1,872 1,902 Rio Grande County 1,295 1,521 1,603 1,787 1,816 Routt County 1,963 2,306 2,430 2,709 2,753 Saguache County 1,113 1,307 1,377 1,535 1,560 San Juan County 1,509 1,772 1,867 2,082 2,115 San Miguel County 2,029 2,383 2,511 2,800 2,845 Sedgwick County 1,022 1,200 1,265 1,410 1,433 Summit County 1,908 2,241 2,361 2,633 2,675 Teller County 1,539 1,808 1,905 2,124 2,158 Washington County 1,293 1,518 1,600 1,784 1,813 Weld County 1,613 1,894 1,996 2,226 2,261 Yuma County 1,394 1,637 1,725 1,923 1,954 Related Topic Local Standards: Housing and Utilities