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 Allen County 1,128 1,325 1,396 1,557 1,582 Anderson County 1,214 1,425 1,502 1,675 1,702 Atchison County 1,182 1,388 1,463 1,631 1,658 Barber County 1,120 1,315 1,386 1,545 1,570 Barton County 1,130 1,328 1,399 1,560 1,585 Bourbon County 1,206 1,416 1,492 1,664 1,690 Brown County 1,105 1,297 1,367 1,524 1,549 Butler County 1,479 1,737 1,830 2,040 2,073 Chase County 1,185 1,391 1,466 1,635 1,661 Chautauqua County 1,185 1,392 1,467 1,636 1,662 Cherokee County 1,064 1,250 1,317 1,468 1,492 Cheyenne County 1,166 1,369 1,443 1,609 1,635 Clark County 1,193 1,401 1,476 1,646 1,672 Clay County 1,197 1,406 1,482 1,652 1,679 Cloud County 1,063 1,249 1,316 1,467 1,491 Coffey County 1,245 1,462 1,541 1,718 1,746 Comanche County 1,037 1,219 1,284 1,432 1,455 Cowley County 1,189 1,397 1,472 1,641 1,668 Crawford County 1,178 1,384 1,458 1,626 1,652 Decatur County 970 1,140 1,201 1,339 1,361 Dickinson County 1,223 1,437 1,514 1,688 1,715 Doniphan County 1,240 1,457 1,535 1,712 1,739 Douglas County 1,528 1,795 1,891 2,108 2,143 Edwards County 990 1,163 1,225 1,366 1,388 Elk County 1,107 1,300 1,370 1,528 1,552 Ellis County 1,385 1,627 1,714 1,911 1,942 Ellsworth County 1,143 1,342 1,414 1,577 1,602 Finney County 1,379 1,620 1,707 1,903 1,934 Ford County 1,252 1,470 1,549 1,727 1,755 Franklin County 1,313 1,542 1,625 1,812 1,841 Geary County 1,406 1,651 1,740 1,940 1,971 Gove County 1,123 1,319 1,390 1,550 1,575 Graham County 1,032 1,212 1,277 1,424 1,447 Grant County 1,221 1,434 1,511 1,685 1,712 Gray County 1,260 1,479 1,559 1,738 1,766 Greeley County 1,076 1,264 1,332 1,485 1,509 Greenwood County 1,067 1,253 1,320 1,472 1,496 Hamilton County 1,119 1,314 1,385 1,544 1,569 Harper County 1,084 1,273 1,341 1,495 1,519 Harvey County 1,273 1,496 1,576 1,757 1,786 Haskell County 1,289 1,514 1,595 1,778 1,807 Hodgeman County 1,378 1,618 1,705 1,901 1,932 Jackson County 1,385 1,627 1,714 1,911 1,942 Jefferson County 1,350 1,586 1,671 1,863 1,893 Jewell County 983 1,154 1,216 1,356 1,378 Johnson County 1,736 2,038 2,148 2,395 2,434 Kearny County 1,309 1,537 1,620 1,806 1,835 Kingman County 1,278 1,501 1,582 1,764 1,792 Kiowa County 1,203 1,413 1,489 1,660 1,687 Labette County 1,151 1,352 1,425 1,589 1,615 Lane County 1,063 1,249 1,316 1,467 1,491 Leavenworth County 1,547 1,816 1,914 2,134 2,169 Lincoln County 1,107 1,300 1,370 1,528 1,552 Linn County 1,170 1,374 1,448 1,615 1,641 Logan County 1,185 1,391 1,466 1,635 1,661 Lyon County 1,227 1,442 1,519 1,694 1,721 Marion County 1,103 1,295 1,365 1,522 1,547 Marshall County 1,217 1,429 1,506 1,679 1,706 McPherson County 1,274 1,497 1,577 1,758 1,787 Meade County 1,228 1,442 1,520 1,695 1,722 Miami County 1,551 1,822 1,920 2,141 2,175 Mitchell County 1,086 1,275 1,344 1,499 1,523 Montgomery County 1,091 1,281 1,350 1,505 1,530 Morris County 1,195 1,404 1,479 1,649 1,676 Morton County 1,257 1,477 1,556 1,735 1,763 Nemaha County 1,171 1,375 1,449 1,616 1,642 Neosho County 1,064 1,250 1,317 1,468 1,492 Ness County 1,084 1,274 1,342 1,496 1,520 Norton County 987 1,160 1,222 1,363 1,385 Osage County 1,240 1,457 1,535 1,712 1,739 Osborne County 1,037 1,218 1,283 1,431 1,454 Ottawa County 1,317 1,547 1,630 1,817 1,847 Pawnee County 1,083 1,272 1,340 1,494 1,518 Phillips County 1,054 1,237 1,304 1,454 1,477 Pottawatomie County 1,460 1,715 1,807 2,015 2,047 Pratt County 1,213 1,424 1,501 1,674 1,701 Rawlins County 1,274 1,497 1,577 1,758 1,787 Reno County 1,164 1,367 1,440 1,606 1,632 Republic County 1,119 1,314 1,385 1,544 1,569 Rice County 1,117 1,312 1,382 1,541 1,566 Riley County 1,554 1,825 1,923 2,144 2,179 Rooks County 1,100 1,293 1,362 1,519 1,543 Rush County 1,056 1,240 1,307 1,457 1,481 Russell County 1,082 1,271 1,339 1,493 1,517 Saline County 1,252 1,471 1,550 1,728 1,756 Scott County 1,363 1,601 1,687 1,881 1,911 Sedgwick County 1,340 1,573 1,658 1,849 1,879 Seward County 1,243 1,460 1,538 1,715 1,743 Shawnee County 1,299 1,526 1,608 1,793 1,822 Sheridan County 1,203 1,413 1,489 1,660 1,687 Sherman County 1,208 1,419 1,495 1,667 1,694 Smith County 1,094 1,285 1,354 1,510 1,534 Stafford County 1,021 1,200 1,264 1,409 1,432 Stanton County 1,256 1,475 1,554 1,733 1,761 Stevens County 1,228 1,442 1,520 1,695 1,722 Sumner County 1,265 1,486 1,566 1,746 1,774 Thomas County 1,260 1,479 1,559 1,738 1,766 Trego County 1,075 1,262 1,330 1,483 1,507 Wabaunsee County 1,247 1,464 1,543 1,720 1,748 Wallace County 1,120 1,315 1,386 1,545 1,570 Washington County 1,099 1,291 1,360 1,516 1,541 Wichita County 1,187 1,394 1,469 1,638 1,664 Wilson County 1,025 1,203 1,268 1,414 1,437 Woodson County 1,057 1,241 1,308 1,458 1,482 Wyandotte County 1,278 1,501 1,582 1,764 1,792 Related Topic Local Standards: Housing and Utilities