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 Adair County 1,234 1,449 1,527 1,703 1,730 Andrew County 1,381 1,622 1,709 1,906 1,936 Atchison County 1,104 1,296 1,366 1,523 1,548 Audrain County 1,154 1,355 1,428 1,592 1,618 Barry County 1,204 1,414 1,490 1,661 1,688 Barton County 1,252 1,470 1,549 1,727 1,755 Bates County 1,324 1,555 1,639 1,827 1,857 Benton County 1,172 1,377 1,451 1,618 1,644 Bollinger County 1,197 1,406 1,482 1,652 1,679 Boone County 1,551 1,821 1,919 2,140 2,174 Buchanan County 1,319 1,549 1,632 1,820 1,849 Butler County 1,252 1,471 1,550 1,728 1,756 Caldwell County 1,271 1,493 1,573 1,754 1,782 Callaway County 1,380 1,621 1,708 1,904 1,935 Camden County 1,416 1,663 1,752 1,953 1,985 Cape Girardeau County 1,364 1,602 1,688 1,882 1,913 Carroll County 1,122 1,317 1,388 1,548 1,573 Carter County 1,136 1,334 1,406 1,568 1,593 Cass County 1,584 1,861 1,961 2,187 2,222 Cedar County 1,127 1,324 1,395 1,555 1,581 Chariton County 1,219 1,432 1,509 1,683 1,710 Christian County 1,426 1,675 1,765 1,968 2,000 Clark County 1,213 1,424 1,501 1,674 1,701 Clay County 1,618 1,901 2,003 2,233 2,269 Clinton County 1,437 1,688 1,779 1,984 2,016 Cole County 1,400 1,645 1,733 1,932 1,963 Cooper County 1,256 1,475 1,554 1,733 1,761 Crawford County 1,217 1,429 1,506 1,679 1,706 Dade County 1,109 1,303 1,373 1,531 1,556 Dallas County 1,240 1,457 1,535 1,712 1,739 Daviess County 1,248 1,465 1,544 1,722 1,749 DeKalb County 1,319 1,550 1,633 1,821 1,850 Dent County 1,185 1,391 1,466 1,635 1,661 Douglas County 1,135 1,333 1,405 1,567 1,592 Dunklin County 1,075 1,262 1,330 1,483 1,507 Franklin County 1,423 1,671 1,761 1,964 1,995 Gasconade County 1,242 1,459 1,537 1,714 1,741 Gentry County 1,221 1,434 1,511 1,685 1,712 Greene County 1,322 1,553 1,636 1,824 1,854 Grundy County 1,284 1,508 1,589 1,772 1,800 Harrison County 1,151 1,351 1,424 1,588 1,613 Henry County 1,208 1,419 1,495 1,667 1,694 Hickory County 1,083 1,272 1,340 1,494 1,518 Holt County 1,264 1,484 1,564 1,744 1,772 Howard County 1,276 1,498 1,579 1,761 1,789 Howell County 1,159 1,361 1,434 1,599 1,625 Iron County 1,082 1,271 1,339 1,493 1,517 Jackson County 1,513 1,777 1,873 2,088 2,122 Jasper County 1,257 1,477 1,556 1,735 1,763 Jefferson County 1,500 1,761 1,856 2,069 2,103 Johnson County 1,424 1,672 1,762 1,965 1,996 Knox County 1,178 1,384 1,458 1,626 1,652 Laclede County 1,176 1,381 1,455 1,622 1,649 Lafayette County 1,378 1,619 1,706 1,902 1,933 Lawrence County 1,194 1,403 1,478 1,648 1,675 Lewis County 1,121 1,316 1,387 1,547 1,571 Lincoln County 1,461 1,716 1,808 2,016 2,048 Linn County 1,117 1,312 1,383 1,542 1,567 Livingston County 1,239 1,455 1,533 1,709 1,737 McDonald County 1,123 1,319 1,390 1,550 1,575 Macon County 1,207 1,418 1,494 1,666 1,693 Madison County 1,172 1,376 1,450 1,617 1,643 Maries County 1,236 1,452 1,530 1,706 1,733 Marion County 1,266 1,487 1,567 1,747 1,775 Mercer County 1,120 1,315 1,386 1,545 1,570 Miller County 1,244 1,461 1,540 1,717 1,745 Mississippi County 1,046 1,228 1,294 1,443 1,466 Moniteau County 1,239 1,455 1,533 1,709 1,737 Monroe County 1,201 1,411 1,487 1,658 1,685 Montgomery County 1,272 1,494 1,574 1,755 1,783 Morgan County 1,197 1,405 1,481 1,651 1,678 New Madrid County 1,185 1,391 1,466 1,635 1,661 Newton County 1,251 1,469 1,548 1,726 1,754 Nodaway County 1,305 1,533 1,615 1,801 1,830 Oregon County 1,109 1,302 1,372 1,530 1,554 Osage County 1,286 1,510 1,591 1,774 1,803 Ozark County 1,050 1,233 1,299 1,448 1,472 Pemiscot County 1,217 1,429 1,506 1,679 1,706 Perry County 1,332 1,565 1,649 1,839 1,868 Pettis County 1,210 1,422 1,498 1,670 1,697 Phelps County 1,340 1,574 1,659 1,850 1,880 Pike County 1,264 1,484 1,564 1,744 1,772 Platte County 1,800 2,114 2,228 2,484 2,524 Polk County 1,233 1,448 1,526 1,701 1,729 Pulaski County 1,456 1,710 1,802 2,009 2,042 Putnam County 1,100 1,293 1,362 1,519 1,543 Ralls County 1,404 1,649 1,738 1,938 1,969 Randolph County 1,210 1,421 1,497 1,669 1,696 Ray County 1,394 1,637 1,725 1,923 1,954 Reynolds County 1,141 1,340 1,412 1,574 1,600 Ripley County 1,138 1,337 1,409 1,571 1,596 St. Charles County 1,738 2,041 2,151 2,398 2,437 St. Clair County 1,184 1,390 1,465 1,633 1,660 Ste. Genevieve County 1,474 1,731 1,824 2,034 2,067 St. Francois County 1,210 1,421 1,497 1,669 1,696 St. Louis County 1,670 1,962 2,067 2,305 2,342 Saline County 1,211 1,423 1,499 1,671 1,698 Schuyler County 1,124 1,320 1,391 1,551 1,576 Scotland County 1,286 1,510 1,591 1,774 1,803 Scott County 1,169 1,373 1,447 1,613 1,639 Shannon County 1,170 1,374 1,448 1,615 1,641 Shelby County 1,144 1,344 1,416 1,579 1,604 Stoddard County 1,205 1,415 1,491 1,662 1,689 Stone County 1,304 1,532 1,614 1,800 1,829 Sullivan County 1,124 1,320 1,391 1,551 1,576 Taney County 1,320 1,551 1,634 1,822 1,851 Texas County 1,117 1,312 1,382 1,541 1,566 Vernon County 1,199 1,408 1,484 1,655 1,681 Warren County 1,480 1,739 1,832 2,043 2,076 Washington County 1,168 1,372 1,446 1,612 1,638 Wayne County 1,083 1,272 1,340 1,494 1,518 Webster County 1,232 1,447 1,525 1,700 1,728 Worth County 1,151 1,352 1,425 1,589 1,615 Wright County 1,131 1,329 1,400 1,561 1,586 St. Louis city 1,474 1,731 1,824 2,034 2,067 Related Topic Local Standards: Housing and Utilities