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 Acadia Parish $1,409 $1,655 $1,744 $1,945 $1,976 Allen Parish $1,349 $1,584 $1,669 $1,861 $1,891 Ascension Parish $1,817 $2,134 $2,249 $2,508 $2,548 Assumption Parish $1,405 $1,650 $1,739 $1,939 $1,970 Avoyelles Parish $1,252 $1,470 $1,549 $1,727 $1,755 Beauregard Parish $1,491 $1,751 $1,845 $2,057 $2,090 Bienville Parish $1,180 $1,386 $1,460 $1,628 $1,654 Bossier Parish $1,639 $1,926 $2,029 $2,262 $2,299 Caddo Parish $1,514 $1,778 $1,874 $2,090 $2,123 Calcasieu Parish $1,542 $1,812 $1,909 $2,129 $2,163 Caldwell Parish $1,462 $1,718 $1,810 $2,018 $2,051 Cameron Parish $1,440 $1,691 $1,782 $1,987 $2,019 Catahoula Parish $1,270 $1,492 $1,572 $1,753 $1,781 Claiborne Parish $1,117 $1,312 $1,383 $1,542 $1,567 Concordia Parish $1,270 $1,492 $1,572 $1,753 $1,781 De Soto Parish $1,404 $1,649 $1,738 $1,938 $1,969 East Baton Rouge Parish $1,731 $2,033 $2,142 $2,388 $2,427 East Carroll Parish $1,223 $1,437 $1,514 $1,688 $1,715 East Feliciana Parish $1,520 $1,785 $1,881 $2,097 $2,131 Evangeline Parish $1,311 $1,539 $1,622 $1,809 $1,838 Franklin Parish $1,262 $1,482 $1,562 $1,742 $1,770 Grant Parish $1,402 $1,647 $1,735 $1,935 $1,966 Iberia Parish $1,417 $1,665 $1,754 $1,956 $1,987 Iberville Parish $1,529 $1,796 $1,892 $2,110 $2,144 Jackson Parish $1,281 $1,504 $1,585 $1,767 $1,796 Jefferson Parish $1,735 $2,038 $2,147 $2,394 $2,433 Jefferson Davis Parish $1,412 $1,658 $1,747 $1,948 $1,979 Lafayette Parish $1,629 $1,913 $2,016 $2,248 $2,284 Lafourche Parish $1,542 $1,811 $1,908 $2,127 $2,162 La Salle Parish $1,500 $1,762 $1,857 $2,071 $2,104 Lincoln Parish $1,589 $1,866 $1,966 $2,192 $2,227 Livingston Parish $1,647 $1,934 $2,038 $2,272 $2,309 Madison Parish $1,435 $1,685 $1,776 $1,980 $2,012 Morehouse Parish $1,338 $1,572 $1,656 $1,846 $1,876 Natchitoches Parish $1,446 $1,698 $1,789 $1,995 $2,027 Orleans Parish $2,031 $2,385 $2,513 $2,802 $2,847 Ouachita Parish $1,527 $1,794 $1,890 $2,107 $2,141 Plaquemines Parish $1,943 $2,282 $2,405 $2,682 $2,725 Pointe Coupee Parish $1,618 $1,900 $2,002 $2,232 $2,268 Rapides Parish $1,526 $1,793 $1,889 $2,106 $2,140 Red River Parish $1,248 $1,466 $1,545 $1,723 $1,750 Richland Parish $1,353 $1,590 $1,675 $1,868 $1,898 Sabine Parish $1,419 $1,666 $1,756 $1,958 $1,990 St. Bernard Parish $1,409 $1,655 $1,744 $1,945 $1,976 St. Charles Parish $1,839 $2,160 $2,276 $2,538 $2,579 St. Helena Parish $1,185 $1,392 $1,467 $1,636 $1,662 St. James Parish $1,642 $1,928 $2,032 $2,266 $2,302 St. John the Baptist Parish $1,533 $1,800 $1,897 $2,115 $2,149 St. Landry Parish $1,371 $1,610 $1,697 $1,892 $1,923 St. Martin Parish $1,512 $1,776 $1,871 $2,086 $2,120 St. Mary Parish $1,463 $1,719 $1,811 $2,019 $2,052 St. Tammany Parish $1,812 $2,128 $2,242 $2,500 $2,540 Tangipahoa Parish $1,526 $1,792 $1,888 $2,105 $2,139 Tensas Parish $1,170 $1,374 $1,448 $1,615 $1,641 Terrebonne Parish $1,594 $1,872 $1,973 $2,200 $2,235 Union Parish $1,333 $1,566 $1,650 $1,840 $1,869 Vermilion Parish $1,513 $1,777 $1,873 $2,088 $2,122 Vernon Parish $1,489 $1,749 $1,843 $2,055 $2,088 Washington Parish $1,338 $1,572 $1,656 $1,846 $1,876 Webster Parish $1,304 $1,532 $1,614 $1,800 $1,829 West Baton Rouge Parish $1,634 $1,919 $2,022 $2,255 $2,291 West Carroll Parish $1,335 $1,568 $1,652 $1,842 $1,872 West Feliciana Parish $1,737 $2,040 $2,150 $2,397 $2,436 Winn Parish $1,268 $1,489 $1,569 $1,749 $1,778 Related Topic Local Standards: Housing and Utilities
