Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Aitkin County 1,536 1,804 1,901 2,120 2,154 Anoka County 1,887 2,217 2,336 2,605 2,647 Becker County 1,660 1,950 2,055 2,291 2,328 Beltrami County 1,576 1,851 1,950 2,174 2,209 Benton County 1,659 1,948 2,053 2,289 2,326 Big Stone County 1,315 1,545 1,628 1,815 1,845 Blue Earth County 1,648 1,935 2,039 2,273 2,310 Brown County 1,429 1,679 1,769 1,972 2,004 Carlton County 1,648 1,936 2,040 2,275 2,311 Carver County 2,313 2,717 2,863 3,192 3,244 Cass County 1,554 1,825 1,923 2,144 2,179 Chippewa County 1,441 1,692 1,783 1,988 2,020 Chisago County 1,921 2,256 2,377 2,650 2,693 Clay County 1,795 2,109 2,222 2,478 2,518 Clearwater County 1,558 1,830 1,928 2,150 2,184 Cook County 1,684 1,978 2,084 2,324 2,361 Cottonwood County 1,363 1,601 1,687 1,881 1,911 Crow Wing County 1,601 1,880 1,981 2,209 2,244 Dakota County 2,012 2,363 2,490 2,776 2,821 Dodge County 1,807 2,123 2,237 2,494 2,535 Douglas County 1,727 2,028 2,137 2,383 2,421 Faribault County 1,335 1,568 1,652 1,842 1,872 Fillmore County 1,504 1,766 1,861 2,075 2,109 Freeborn County 1,400 1,645 1,733 1,932 1,963 Goodhue County 1,768 2,076 2,188 2,440 2,479 Grant County 1,427 1,676 1,766 1,969 2,001 Hennepin County 2,096 2,462 2,594 2,892 2,939 Houston County 1,625 1,908 2,011 2,242 2,278 Hubbard County 1,652 1,940 2,044 2,279 2,316 Isanti County 1,774 2,084 2,196 2,449 2,488 Itasca County 1,501 1,763 1,858 2,072 2,105 Jackson County 1,362 1,600 1,686 1,880 1,910 Kanabec County 1,624 1,907 2,010 2,241 2,277 Kandiyohi County 1,601 1,881 1,982 2,210 2,246 Kittson County 1,413 1,660 1,749 1,950 1,982 Koochiching County 1,321 1,552 1,635 1,823 1,852 Lac qui Parle County 1,308 1,536 1,619 1,805 1,834 Lake County 1,568 1,841 1,940 2,163 2,198 Lake of the Woods County 1,561 1,833 1,932 2,154 2,189 Le Sueur County 1,795 2,108 2,221 2,476 2,516 Lincoln County 1,384 1,626 1,713 1,910 1,941 Lyon County 1,513 1,777 1,873 2,088 2,122 McLeod County 1,680 1,973 2,079 2,318 2,356 Mahnomen County 1,457 1,711 1,803 2,010 2,043 Marshall County 1,392 1,635 1,723 1,921 1,952 Martin County 1,349 1,585 1,670 1,862 1,892 Meeker County 1,598 1,877 1,978 2,205 2,241 Mille Lacs County 1,611 1,892 1,994 2,223 2,259 Morrison County 1,564 1,837 1,936 2,159 2,193 Mower County 1,397 1,641 1,729 1,928 1,959 Murray County 1,447 1,700 1,791 1,997 2,029 Nicollet County 1,725 2,026 2,135 2,381 2,419 Nobles County 1,472 1,729 1,822 2,032 2,064 Norman County 1,357 1,594 1,680 1,873 1,903 Olmsted County 1,851 2,174 2,291 2,554 2,596 Otter Tail County 1,597 1,875 1,976 2,203 2,239 Pennington County 1,517 1,782 1,878 2,094 2,128 Pine County 1,586 1,863 1,963 2,189 2,224 Pipestone County 1,284 1,508 1,589 1,772 1,800 Polk County 1,652 1,940 2,044 2,279 2,316 Pope County 1,634 1,919 2,022 2,255 2,291 Ramsey County 1,888 2,218 2,337 2,606 2,648 Red Lake County 1,483 1,741 1,835 2,046 2,079 Redwood County 1,374 1,614 1,701 1,897 1,927 Renville County 1,456 1,710 1,802 2,009 2,042 Rice County 1,843 2,165 2,281 2,543 2,584 Rock County 1,456 1,710 1,802 2,009 2,042 Roseau County 1,529 1,796 1,892 2,110 2,144 St. Louis County 1,543 1,813 1,910 2,130 2,164 Scott County 2,176 2,556 2,693 3,003 3,051 Sherburne County 1,892 2,222 2,341 2,610 2,652 Sibley County 1,629 1,913 2,016 2,248 2,284 Stearns County 1,672 1,963 2,069 2,307 2,344 Steele County 1,685 1,979 2,085 2,325 2,362 Stevens County 1,441 1,693 1,784 1,989 2,021 Swift County 1,373 1,612 1,699 1,894 1,925 Todd County 1,436 1,686 1,777 1,981 2,013 Traverse County 1,330 1,562 1,646 1,835 1,865 Wabasha County 1,693 1,988 2,095 2,336 2,374 Wadena County 1,394 1,637 1,725 1,923 1,954 Waseca County 1,497 1,758 1,853 2,066 2,099 Washington County 2,142 2,516 2,651 2,956 3,004 Watonwan County 1,364 1,602 1,688 1,882 1,913 Wilkin County 1,456 1,710 1,802 2,009 2,042 Winona County 1,555 1,827 1,925 2,146 2,181 Wright County 1,961 2,303 2,427 2,706 2,750 Yellow Medicine County 1,471 1,727 1,820 2,029 2,062 Related Topic Local Standards: Housing and Utilities