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 Allen County 1,219 1,432 1,509 1,683 1,710 Anderson County 1,359 1,596 1,682 1,875 1,906 Atchison County 1,386 1,628 1,715 1,912 1,943 Barber County 1,235 1,450 1,528 1,704 1,731 Barton County 1,239 1,456 1,534 1,710 1,738 Bourbon County 1,336 1,569 1,653 1,843 1,873 Brown County 1,209 1,420 1,496 1,668 1,695 Butler County 1,626 1,909 2,012 2,243 2,280 Chase County 1,319 1,549 1,632 1,820 1,849 Chautauqua County 1,245 1,462 1,541 1,718 1,746 Cherokee County 1,175 1,380 1,454 1,621 1,647 Cheyenne County 1,305 1,533 1,615 1,801 1,830 Clark County 1,257 1,477 1,556 1,735 1,763 Clay County 1,297 1,523 1,605 1,790 1,818 Cloud County 1,175 1,380 1,454 1,621 1,647 Coffey County 1,364 1,602 1,688 1,882 1,913 Comanche County 1,135 1,333 1,405 1,567 1,592 Cowley County 1,290 1,515 1,596 1,780 1,808 Crawford County 1,298 1,525 1,607 1,792 1,821 Decatur County 1,024 1,202 1,267 1,413 1,436 Dickinson County 1,349 1,584 1,669 1,861 1,891 Doniphan County 1,330 1,562 1,646 1,835 1,865 Douglas County 1,712 2,011 2,119 2,363 2,401 Edwards County 1,087 1,276 1,345 1,500 1,524 Elk County 1,261 1,481 1,561 1,741 1,769 Ellis County 1,549 1,819 1,917 2,137 2,172 Ellsworth County 1,225 1,439 1,516 1,690 1,718 Finney County 1,538 1,807 1,904 2,123 2,157 Ford County 1,409 1,655 1,744 1,945 1,976 Franklin County 1,441 1,693 1,784 1,989 2,021 Geary County 1,536 1,804 1,901 2,120 2,154 Gove County 1,275 1,498 1,578 1,759 1,788 Graham County 1,185 1,391 1,466 1,635 1,661 Grant County 1,309 1,537 1,620 1,806 1,835 Gray County 1,365 1,603 1,689 1,883 1,914 Greeley County 1,317 1,547 1,630 1,817 1,847 Greenwood County 1,123 1,319 1,390 1,550 1,575 Hamilton County 1,256 1,475 1,554 1,733 1,761 Harper County 1,235 1,451 1,529 1,705 1,732 Harvey County 1,412 1,659 1,748 1,949 1,980 Haskell County 1,451 1,704 1,796 2,003 2,035 Hodgeman County 1,586 1,863 1,963 2,189 2,224 Jackson County 1,534 1,802 1,899 2,117 2,152 Jefferson County 1,490 1,750 1,844 2,056 2,089 Jewell County 1,100 1,292 1,361 1,518 1,542 Johnson County 1,934 2,272 2,394 2,669 2,712 Kearny County 1,461 1,716 1,808 2,016 2,048 Kingman County 1,396 1,640 1,728 1,927 1,958 Kiowa County 1,340 1,573 1,658 1,849 1,879 Labette County 1,275 1,498 1,578 1,759 1,788 Lane County 1,261 1,481 1,561 1,741 1,769 Leavenworth County 1,701 1,998 2,105 2,347 2,385 Lincoln County 1,207 1,418 1,494 1,666 1,693 Linn County 1,324 1,554 1,638 1,826 1,856 Logan County 1,271 1,493 1,573 1,754 1,782 Lyon County 1,324 1,554 1,638 1,826 1,856 McPherson County 1,403 1,647 1,736 1,936 1,967 Marion County 1,260 1,479 1,559 1,738 1,766 Marshall County 1,320 1,551 1,634 1,822 1,851 Meade County 1,391 1,633 1,721 1,919 1,950 Miami County 1,703 2,000 2,108 2,350 2,388 Mitchell County 1,255 1,474 1,553 1,732 1,760 Montgomery County 1,216 1,428 1,505 1,678 1,705 Morris County 1,307 1,535 1,618 1,804 1,833 Morton County 1,373 1,612 1,699 1,894 1,925 Nemaha County 1,388 1,630 1,718 1,916 1,946 Neosho County 1,160 1,363 1,436 1,601 1,627 Ness County 1,231 1,446 1,524 1,699 1,727 Norton County 1,276 1,498 1,579 1,761 1,789 Osage County 1,407 1,652 1,741 1,941 1,973 Osborne County 1,100 1,293 1,362 1,519 1,543 Ottawa County 1,459 1,714 1,806 2,014 2,046 Pawnee County 1,242 1,459 1,537 1,714 1,741 Phillips County 1,135 1,333 1,405 1,567 1,592 Pottawatomie County 1,637 1,923 2,026 2,259 2,295 Pratt County 1,344 1,578 1,663 1,854 1,884 Rawlins County 1,385 1,627 1,714 1,911 1,942 Reno County 1,300 1,527 1,609 1,794 1,823 Republic County 1,206 1,416 1,492 1,664 1,690 Rice County 1,200 1,409 1,485 1,656 1,683 Riley County 1,715 2,014 2,122 2,366 2,404 Rooks County 1,210 1,422 1,498 1,670 1,697 Rush County 1,167 1,370 1,444 1,610 1,636 Russell County 1,233 1,448 1,526 1,701 1,729 Saline County 1,387 1,629 1,717 1,914 1,945 Scott County 1,529 1,796 1,892 2,110 2,144 Sedgwick County 1,481 1,740 1,833 2,044 2,077 Seward County 1,433 1,683 1,773 1,977 2,009 Shawnee County 1,425 1,674 1,764 1,967 1,999 Sheridan County 1,309 1,537 1,620 1,806 1,835 Sherman County 1,336 1,570 1,654 1,844 1,874 Smith County 1,210 1,422 1,498 1,670 1,697 Stafford County 1,157 1,359 1,432 1,597 1,622 Stanton County 1,426 1,675 1,765 1,968 2,000 Stevens County 1,360 1,597 1,683 1,877 1,907 Sumner County 1,386 1,628 1,715 1,912 1,943 Thomas County 1,425 1,674 1,764 1,967 1,999 Trego County 1,245 1,462 1,541 1,718 1,746 Wabaunsee County 1,361 1,599 1,685 1,879 1,909 Wallace County 1,208 1,419 1,495 1,667 1,694 Washington County 1,282 1,506 1,587 1,770 1,798 Wichita County 1,322 1,553 1,636 1,824 1,854 Wilson County 1,151 1,352 1,425 1,589 1,615 Woodson County 1,167 1,370 1,444 1,610 1,636 Wyandotte County 1,416 1,663 1,752 1,953 1,985 Related Topic Local Standards: Housing and Utilities