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 Adams County 2,098 2,465 2,597 2,896 2,942 Alamosa County 1,412 1,658 1,747 1,948 1,979 Arapahoe County 2,183 2,564 2,702 3,013 3,061 Archuleta County 1,770 2,078 2,190 2,442 2,481 Baca County 1,311 1,540 1,623 1,810 1,839 Bent County 1,288 1,513 1,594 1,777 1,806 Boulder County 2,415 2,837 2,989 3,333 3,387 Broomfield County 2,378 2,793 2,943 3,281 3,334 Chaffee County 1,748 2,053 2,163 2,412 2,451 Cheyenne County 1,422 1,670 1,760 1,962 1,994 Clear Creek County 2,186 2,567 2,705 3,016 3,065 Conejos County 1,263 1,483 1,563 1,743 1,771 Costilla County 1,290 1,515 1,596 1,780 1,808 Crowley County 1,293 1,518 1,600 1,784 1,813 Custer County 1,879 2,207 2,326 2,593 2,635 Delta County 1,522 1,788 1,884 2,101 2,135 Denver County 2,223 2,611 2,751 3,067 3,117 Dolores County 1,324 1,554 1,638 1,826 1,856 Douglas County 2,594 3,046 3,210 3,579 3,637 Eagle County 2,559 3,005 3,167 3,531 3,588 Elbert County 2,479 2,912 3,068 3,421 3,476 El Paso County 1,942 2,281 2,404 2,680 2,724 Fremont County 1,486 1,745 1,839 2,050 2,084 Garfield County 2,137 2,510 2,645 2,949 2,997 Gilpin County 2,144 2,518 2,653 2,958 3,006 Grand County 1,846 2,168 2,285 2,548 2,589 Gunnison County 2,034 2,389 2,517 2,806 2,852 Hinsdale County 1,952 2,293 2,416 2,694 2,737 Huerfano County 1,349 1,584 1,669 1,861 1,891 Jackson County 1,409 1,655 1,744 1,945 1,976 Jefferson County 2,231 2,620 2,761 3,079 3,128 Kiowa County 1,325 1,556 1,640 1,829 1,858 Kit Carson County 1,568 1,842 1,941 2,164 2,199 Lake County 1,712 2,011 2,119 2,363 2,401 La Plata County 2,012 2,363 2,490 2,776 2,821 Larimer County 2,094 2,460 2,592 2,890 2,937 Las Animas County 1,504 1,766 1,861 2,075 2,109 Lincoln County 1,437 1,688 1,779 1,984 2,016 Logan County 1,497 1,758 1,853 2,066 2,099 Mesa County 1,602 1,882 1,983 2,211 2,247 Mineral County 1,789 2,101 2,214 2,469 2,508 Moffat County 1,590 1,868 1,968 2,194 2,230 Montezuma County 1,552 1,823 1,921 2,142 2,176 Montrose County 1,615 1,897 1,999 2,229 2,265 Morgan County 1,807 2,122 2,236 2,493 2,533 Otero County 1,294 1,520 1,602 1,786 1,815 Ouray County 1,871 2,197 2,315 2,581 2,623 Park County 1,925 2,261 2,383 2,657 2,700 Phillips County 1,467 1,722 1,815 2,024 2,056 Pitkin County 2,422 2,845 2,998 3,343 3,397 Prowers County 1,381 1,622 1,709 1,906 1,936 Pueblo County 1,552 1,823 1,921 2,142 2,176 Rio Blanco County 1,656 1,945 2,050 2,286 2,323 Rio Grande County 1,435 1,685 1,776 1,980 2,012 Routt County 2,191 2,574 2,712 3,024 3,073 Saguache County 1,371 1,610 1,697 1,892 1,923 San Juan County 1,654 1,943 2,047 2,282 2,319 San Miguel County 2,332 2,739 2,886 3,218 3,270 Sedgwick County 1,227 1,442 1,519 1,694 1,721 Summit County 2,216 2,602 2,742 3,057 3,107 Teller County 1,707 2,005 2,113 2,356 2,394 Washington County 1,641 1,927 2,031 2,265 2,301 Weld County 2,030 2,384 2,512 2,801 2,846 Yuma County 1,622 1,905 2,007 2,238 2,274 Related Topic Local Standards: Housing and Utilities