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 Ada County 1,606 1,887 1,988 2,217 2,252 Adams County 1,385 1,627 1,714 1,911 1,942 Bannock County 1,352 1,588 1,673 1,865 1,896 Bear Lake County 1,248 1,465 1,544 1,722 1,749 Benewah County 1,365 1,603 1,689 1,883 1,914 Bingham County 1,320 1,551 1,634 1,822 1,851 Blaine County 1,800 2,114 2,228 2,484 2,524 Boise County 1,621 1,904 2,006 2,237 2,273 Bonner County 1,517 1,782 1,878 2,094 2,128 Bonneville County 1,408 1,653 1,742 1,942 1,974 Boundary County 1,402 1,647 1,735 1,935 1,966 Butte County 1,105 1,298 1,368 1,525 1,550 Camas County 1,440 1,691 1,782 1,987 2,019 Canyon County 1,349 1,585 1,670 1,862 1,892 Caribou County 1,330 1,562 1,646 1,835 1,865 Cassia County 1,278 1,501 1,582 1,764 1,792 Clark County 1,152 1,353 1,426 1,590 1,616 Clearwater County 1,329 1,561 1,645 1,834 1,864 Custer County 1,351 1,587 1,672 1,864 1,894 Elmore County 1,307 1,535 1,617 1,803 1,832 Franklin County 1,445 1,697 1,788 1,994 2,026 Fremont County 1,328 1,559 1,643 1,832 1,862 Gem County 1,392 1,635 1,723 1,921 1,952 Gooding County 1,231 1,445 1,523 1,698 1,726 Idaho County 1,369 1,608 1,694 1,889 1,919 Jefferson County 1,481 1,740 1,833 2,044 2,077 Jerome County 1,361 1,598 1,684 1,878 1,908 Kootenai County 1,527 1,794 1,890 2,107 2,141 Latah County 1,575 1,850 1,949 2,173 2,208 Lemhi County 1,345 1,580 1,665 1,856 1,886 Lewis County 1,256 1,475 1,554 1,733 1,761 Lincoln County 1,228 1,442 1,520 1,695 1,722 Madison County 1,462 1,717 1,809 2,017 2,050 Minidoka County 1,191 1,399 1,474 1,644 1,670 Nez Perce County 1,471 1,728 1,821 2,030 2,063 Oneida County 1,353 1,589 1,674 1,867 1,897 Owyhee County 1,322 1,553 1,636 1,824 1,854 Payette County 1,346 1,581 1,666 1,858 1,888 Power County 1,291 1,517 1,598 1,782 1,811 Shoshone County 1,240 1,457 1,535 1,712 1,739 Teton County 1,784 2,095 2,208 2,462 2,502 Twin Falls County 1,370 1,610 1,696 1,891 1,922 Valley County 1,816 2,132 2,247 2,505 2,546 Washington County 1,208 1,419 1,495 1,667 1,694 Related Topic Local Standards: Housing and Utilities