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 Alcona County 1,025 1,203 1,268 1,414 1,437 Alger County 1,172 1,376 1,450 1,617 1,643 Allegan County 1,307 1,535 1,618 1,804 1,833 Alpena County 1,052 1,236 1,302 1,452 1,475 Antrim County 1,253 1,472 1,551 1,729 1,757 Arenac County 1,064 1,250 1,317 1,468 1,492 Baraga County 1,119 1,314 1,385 1,544 1,569 Barry County 1,304 1,532 1,614 1,800 1,829 Bay County 1,154 1,355 1,428 1,592 1,618 Benzie County 1,235 1,451 1,529 1,705 1,732 Berrien County 1,266 1,487 1,567 1,747 1,775 Branch County 1,138 1,336 1,408 1,570 1,595 Calhoun County 1,190 1,398 1,473 1,642 1,669 Cass County 1,239 1,456 1,534 1,710 1,738 Charlevoix County 1,290 1,516 1,597 1,781 1,809 Cheboygan County 1,153 1,354 1,427 1,591 1,617 Chippewa County 1,144 1,344 1,416 1,579 1,604 Clare County 1,048 1,231 1,297 1,446 1,470 Clinton County 1,435 1,685 1,776 1,980 2,012 Crawford County 1,073 1,260 1,328 1,481 1,505 Delta County 1,133 1,330 1,402 1,563 1,588 Dickinson County 1,153 1,354 1,427 1,591 1,617 Eaton County 1,364 1,602 1,688 1,882 1,913 Emmet County 1,338 1,572 1,656 1,846 1,876 Genesee County 1,257 1,477 1,556 1,735 1,763 Gladwin County 1,135 1,333 1,405 1,567 1,592 Gogebic County 1,014 1,191 1,255 1,399 1,422 Grand Traverse County 1,364 1,602 1,688 1,882 1,913 Gratiot County 1,138 1,337 1,409 1,571 1,596 Hillsdale County 1,144 1,344 1,416 1,579 1,604 Houghton County 1,134 1,331 1,403 1,564 1,590 Huron County 1,088 1,277 1,346 1,501 1,525 Ingham County 1,333 1,566 1,650 1,840 1,869 Ionia County 1,227 1,442 1,519 1,694 1,721 Iosco County 1,009 1,185 1,249 1,393 1,415 Iron County 1,032 1,212 1,277 1,424 1,447 Isabella County 1,256 1,475 1,554 1,733 1,761 Jackson County 1,222 1,435 1,512 1,686 1,713 Kalamazoo County 1,352 1,588 1,673 1,865 1,896 Kalkaska County 1,088 1,278 1,347 1,502 1,526 Kent County 1,327 1,558 1,642 1,831 1,860 Keweenaw County 1,082 1,271 1,339 1,493 1,517 Lake County 1,043 1,225 1,291 1,439 1,463 Lapeer County 1,324 1,554 1,638 1,826 1,856 Leelanau County 1,431 1,681 1,771 1,975 2,007 Lenawee County 1,252 1,470 1,549 1,727 1,755 Livingston County 1,571 1,845 1,944 2,168 2,203 Luce County 1,021 1,199 1,263 1,408 1,431 Mackinac County 1,144 1,344 1,416 1,579 1,604 Macomb County 1,398 1,642 1,730 1,929 1,960 Manistee County 1,168 1,371 1,445 1,611 1,637 Marquette County 1,236 1,452 1,530 1,706 1,733 Mason County 1,180 1,386 1,460 1,628 1,654 Mecosta County 1,184 1,390 1,465 1,633 1,660 Menominee County 1,076 1,264 1,332 1,485 1,509 Midland County 1,294 1,520 1,602 1,786 1,815 Missaukee County 1,110 1,304 1,374 1,532 1,557 Monroe County 1,357 1,593 1,679 1,872 1,902 Montcalm County 1,124 1,320 1,391 1,551 1,576 Montmorency County 1,054 1,237 1,304 1,454 1,477 Muskegon County 1,155 1,356 1,429 1,593 1,619 Newaygo County 1,166 1,369 1,443 1,609 1,635 Oakland County 1,643 1,929 2,033 2,267 2,303 Oceana County 1,124 1,320 1,391 1,551 1,576 Ogemaw County 1,055 1,239 1,306 1,456 1,480 Ontonagon County 1,016 1,193 1,257 1,402 1,424 Osceola County 1,085 1,275 1,343 1,497 1,522 Oscoda County 999 1,173 1,236 1,378 1,400 Otsego County 1,197 1,406 1,482 1,652 1,679 Ottawa County 1,361 1,598 1,684 1,878 1,908 Presque Isle County 1,062 1,247 1,314 1,465 1,489 Roscommon County 1,039 1,220 1,286 1,434 1,457 Saginaw County 1,193 1,401 1,476 1,646 1,672 Sanilac County 1,122 1,318 1,389 1,549 1,574 Schoolcraft County 1,150 1,350 1,423 1,587 1,612 Shiawassee County 1,209 1,420 1,496 1,668 1,695 St. Clair County 1,300 1,527 1,609 1,794 1,823 St. Joseph County 1,143 1,343 1,415 1,578 1,603 Tuscola County 1,160 1,363 1,436 1,601 1,627 Van Buren County 1,253 1,472 1,551 1,729 1,757 Washtenaw County 1,728 2,029 2,138 2,384 2,422 Wayne County 1,344 1,578 1,663 1,854 1,884 Wexford County 1,105 1,297 1,367 1,524 1,549 Related Topics Local Standards: Housing and Utilities