Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Appling County $1,217 $1,429 $1,506 $1,679 $1,706 Atkinson County $1,215 $1,427 $1,504 $1,677 $1,704 Bacon County $1,222 $1,435 $1,512 $1,686 $1,713 Baker County $1,370 $1,610 $1,696 $1,891 $1,922 Baldwin County $1,492 $1,753 $1,847 $2,059 $2,093 Banks County $1,513 $1,777 $1,872 $2,087 $2,121 Barrow County $1,587 $1,864 $1,964 $2,190 $2,225 Bartow County $1,635 $1,921 $2,024 $2,257 $2,293 Ben Hill County $1,302 $1,529 $1,611 $1,796 $1,825 Berrien County $1,318 $1,548 $1,631 $1,819 $1,848 Bibb County $1,511 $1,775 $1,870 $2,085 $2,119 Bleckley County $1,500 $1,762 $1,857 $2,071 $2,104 Brantley County $1,332 $1,565 $1,649 $1,839 $1,868 Brooks County $1,351 $1,587 $1,672 $1,864 $1,894 Bryan County $1,970 $2,314 $2,438 $2,718 $2,762 Bulloch County $1,508 $1,771 $1,866 $2,081 $2,114 Burke County $1,451 $1,704 $1,796 $2,003 $2,035 Butts County $1,479 $1,738 $1,831 $2,042 $2,075 Calhoun County $1,349 $1,585 $1,670 $1,862 $1,892 Camden County $1,550 $1,820 $1,918 $2,139 $2,173 Candler County $1,322 $1,553 $1,636 $1,824 $1,854 Carroll County $1,497 $1,758 $1,853 $2,066 $2,099 Catoosa County $1,460 $1,715 $1,807 $2,015 $2,047 Charlton County $1,351 $1,587 $1,672 $1,864 $1,894 Chatham County $1,795 $2,109 $2,222 $2,478 $2,518 Chattahoochee County $1,668 $1,959 $2,064 $2,301 $2,339 Chattooga County $1,268 $1,489 $1,569 $1,749 $1,778 Cherokee County $1,964 $2,307 $2,431 $2,711 $2,754 Clarke County $1,603 $1,883 $1,984 $2,212 $2,248 Clay County $1,357 $1,594 $1,680 $1,873 $1,903 Clayton County $1,497 $1,758 $1,853 $2,066 $2,099 Clinch County $1,251 $1,469 $1,548 $1,726 $1,754 Cobb County $1,986 $2,333 $2,458 $2,741 $2,785 Coffee County $1,371 $1,610 $1,697 $1,892 $1,923 Colquitt County $1,329 $1,561 $1,645 $1,834 $1,864 Columbia County $1,818 $2,135 $2,250 $2,509 $2,549 Cook County $1,369 $1,608 $1,694 $1,889 $1,919 Coweta County $1,832 $2,151 $2,267 $2,528 $2,569 Crawford County $1,357 $1,593 $1,679 $1,872 $1,902 Crisp County $1,401 $1,646 $1,734 $1,933 $1,965 Dade County $1,493 $1,754 $1,848 $2,061 $2,094 Dawson County $1,854 $2,177 $2,294 $2,558 $2,599 Decatur County $1,391 $1,633 $1,721 $1,919 $1,950 DeKalb County $1,918 $2,253 $2,374 $2,647 $2,690 Dodge County $1,519 $1,784 $1,880 $2,096 $2,130 Dooly County $1,331 $1,563 $1,647 $1,836 $1,866 Dougherty County $1,418 $1,665 $1,755 $1,957 $1,988 Douglas County $1,666 $1,957 $2,062 $2,299 $2,336 Early County $1,469 $1,725 $1,818 $2,027 $2,060 Echols County $1,216 $1,428 $1,505 $1,678 $1,705 Effingham County $1,694 $1,990 $2,097 $2,338 $2,376 Elbert County $1,342 $1,576 $1,661 $1,852 $1,882 Emanuel County $1,207 $1,418 $1,494 $1,666 $1,693 Evans County $1,277 $1,500 $1,581 $1,763 $1,791 Fannin County $1,546 $1,815 $1,913 $2,133 $2,167 Fayette County $2,183 $2,564 $2,702 $3,013 $3,061 Floyd County $1,530 $1,797 $1,894 $2,112 $2,146 Forsyth County $2,352 $2,763 $2,911 $3,246 $3,298 Franklin County $1,440 $1,691 $1,782 $1,987 $2,019 Fulton County $2,248 $2,640 $2,782 $3,102 $3,152 Gilmer County $1,518 $1,783 $1,879 $2,095 $2,129 Glascock County $1,789 $2,101 $2,214 $2,469 $2,508 Glynn County $1,663 $1,953 $2,058 $2,295 $2,332 Gordon County $1,416 $1,663 $1,752 $1,953 $1,985 Grady County $1,455 $1,709 $1,801 $2,008 $2,041 Greene County $1,896 $2,227 $2,347 $2,617 $2,659 Gwinnett County $1,938 $2,276 $2,398 $2,674 $2,717 Habersham County $1,542 $1,811 $1,908 $2,127 $2,162 Hall County $1,730 $2,032 $2,141 $2,387 $2,426 Hancock County $1,670 $1,962 $2,067 $2,305 $2,342 Haralson County $1,636 $1,922 $2,025 $2,258 $2,294 Harris County $1,952 $2,293 $2,416 $2,694 $2,737 Hart County $1,466 $1,721 $1,814 $2,023 $2,055 Heard County $1,473 $1,730 $1,823 $2,033 $2,065 Henry County $1,744 $2,048 $2,158 $2,406 $2,445 Houston County $1,605 $1,885 $1,986 $2,214 $2,250 Irwin County $1,301 $1,528 $1,610 $1,795 $1,824 Jackson County $1,765 $2,073 $2,184 $2,435 $2,474 Jasper County $1,408 $1,653 $1,742 $1,942 $1,974 Jeff Davis County $1,369 $1,608 $1,694 $1,889 $1,919 Jefferson County $1,281 $1,504 $1,585 $1,767 $1,796 Jenkins County $1,345 $1,580 $1,665 $1,856 $1,886 Johnson County $1,296 $1,522 $1,604 $1,788 $1,817 Jones County $1,592 $1,870 $1,970 $2,197 $2,232 Lamar County $1,545 $1,814 $1,912 $2,132 $2,166 Lanier County $1,404 $1,649 $1,738 $1,938 $1,969 Laurens County $1,416 $1,663 $1,752 $1,953 $1,985 Lee County $1,649 $1,937 $2,041 $2,276 $2,312 Liberty County $1,464 $1,720 $1,812 $2,020 $2,053 Lincoln County $1,654 $1,943 $2,047 $2,282 $2,319 Long County $1,605 $1,886 $1,987 $2,216 $2,251 Lowndes County $1,470 $1,726 $1,819 $2,028 $2,061 Lumpkin County $1,559 $1,832 $1,930 $2,152 $2,187 McDuffie County $1,449 $1,702 $1,793 $1,999 $2,031 McIntosh County $1,548 $1,818 $1,916 $2,136 $2,171 Macon County $1,281 $1,504 $1,585 $1,767 $1,796 Madison County $1,402 $1,647 $1,735 $1,935 $1,966 Marion County $1,311 $1,540 $1,623 $1,810 $1,839 Meriwether County $1,493 $1,754 $1,848 $2,061 $2,094 Miller County $1,497 $1,758 $1,853 $2,066 $2,099 Mitchell County $1,385 $1,627 $1,714 $1,911 $1,942 Monroe County $1,765 $2,073 $2,184 $2,435 $2,474 Montgomery County $1,394 $1,637 $1,725 $1,923 $1,954 Morgan County $1,820 $2,138 $2,253 $2,512 $2,553 Murray County $1,340 $1,573 $1,658 $1,849 $1,879 Muscogee County $1,566 $1,839 $1,938 $2,161 $2,196 Newton County $1,617 $1,899 $2,001 $2,231 $2,267 Oconee County $2,099 $2,466 $2,598 $2,897 $2,944 Oglethorpe County $1,469 $1,725 $1,818 $2,027 $2,060 Paulding County $1,723 $2,024 $2,133 $2,378 $2,417 Peach County $1,559 $1,831 $1,929 $2,151 $2,186 Pickens County $1,604 $1,884 $1,985 $2,213 $2,249 Pierce County $1,351 $1,587 $1,672 $1,864 $1,894 Pike County $1,744 $2,049 $2,159 $2,407 $2,446 Polk County $1,496 $1,757 $1,851 $2,064 $2,097 Pulaski County $1,351 $1,587 $1,672 $1,864 $1,894 Putnam County $1,517 $1,782 $1,878 $2,094 $2,128 Quitman County $1,005 $1,181 $1,244 $1,387 $1,409 Rabun County $1,517 $1,782 $1,878 $2,094 $2,128 Randolph County $1,214 $1,426 $1,503 $1,676 $1,703 Richmond County $1,438 $1,689 $1,780 $1,985 $2,017 Rockdale County $1,698 $1,994 $2,101 $2,343 $2,380 Schley County $1,563 $1,835 $1,934 $2,156 $2,191 Screven County $1,367 $1,606 $1,692 $1,887 $1,917 Seminole County $1,340 $1,573 $1,658 $1,849 $1,879 Spalding County $1,500 $1,761 $1,856 $2,069 $2,103 Stephens County $1,396 $1,640 $1,728 $1,927 $1,958 Stewart County $1,238 $1,454 $1,532 $1,708 $1,736 Sumter County $1,377 $1,617 $1,704 $1,900 $1,931 Talbot County $1,441 $1,693 $1,784 $1,989 $2,021 Taliaferro County $1,277 $1,500 $1,581 $1,763 $1,791 Tattnall County $1,353 $1,589 $1,674 $1,867 $1,897 Taylor County $1,260 $1,479 $1,559 $1,738 $1,766 Telfair County $1,460 $1,715 $1,807 $2,015 $2,047 Terrell County $1,266 $1,487 $1,567 $1,747 $1,775 Thomas County $1,582 $1,858 $1,958 $2,183 $2,218 Tift County $1,436 $1,686 $1,777 $1,981 $2,013 Toombs County $1,394 $1,637 $1,725 $1,923 $1,954 Towns County $1,524 $1,790 $1,886 $2,103 $2,137 Treutlen County $1,361 $1,598 $1,684 $1,878 $1,908 Troup County $1,528 $1,795 $1,891 $2,108 $2,143 Turner County $1,289 $1,514 $1,595 $1,778 $1,807 Twiggs County $1,290 $1,516 $1,597 $1,781 $1,809 Union County $1,622 $1,905 $2,007 $2,238 $2,274 Upson County $1,339 $1,572 $1,657 $1,848 $1,877 Walker County $1,442 $1,694 $1,785 $1,990 $2,022 Walton County $1,781 $2,092 $2,204 $2,457 $2,497 Ware County $1,197 $1,406 $1,482 $1,652 $1,679 Warren County $1,362 $1,600 $1,686 $1,880 $1,910 Washington County $1,399 $1,644 $1,732 $1,931 $1,962 Wayne County $1,403 $1,647 $1,736 $1,936 $1,967 Webster County $1,286 $1,511 $1,592 $1,775 $1,804 Wheeler County $1,138 $1,337 $1,409 $1,571 $1,596 White County $1,572 $1,847 $1,946 $2,170 $2,205 Whitfield County $1,429 $1,679 $1,769 $1,972 $2,004 Wilcox County $1,393 $1,636 $1,724 $1,922 $1,953 Wilkes County $1,391 $1,633 $1,721 $1,919 $1,950 Wilkinson County $1,283 $1,507 $1,588 $1,771 $1,799 Worth County $1,304 $1,532 $1,614 $1,800 $1,829 Related Topic Local Standards: Housing and Utilities
