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 Beaverhead County 1,275 1,498 1,578 1,759 1,788 Big Horn County 1,096 1,287 1,356 1,512 1,536 Blaine County 1,231 1,446 1,524 1,699 1,727 Broadwater County 1,378 1,619 1,706 1,902 1,933 Carbon County 1,491 1,751 1,845 2,057 2,090 Carter County 1,315 1,544 1,627 1,814 1,843 Cascade County 1,329 1,561 1,645 1,834 1,864 Chouteau County 1,214 1,425 1,502 1,675 1,702 Custer County 1,289 1,514 1,595 1,778 1,807 Daniels County 1,332 1,564 1,648 1,838 1,867 Dawson County 1,336 1,569 1,653 1,843 1,873 Deer Lodge County 1,067 1,254 1,321 1,473 1,497 Fallon County 1,172 1,376 1,450 1,617 1,643 Fergus County 1,140 1,339 1,411 1,573 1,599 Flathead County 1,446 1,699 1,790 1,996 2,028 Gallatin County 1,723 2,023 2,132 2,377 2,416 Garfield County 1,202 1,412 1,488 1,659 1,686 Glacier County 1,211 1,423 1,499 1,671 1,698 Golden Valley County 1,037 1,218 1,283 1,431 1,454 Granite County 1,248 1,466 1,545 1,723 1,750 Hill County 1,270 1,492 1,572 1,753 1,781 Jefferson County 1,523 1,789 1,885 2,102 2,136 Judith Basin County 1,334 1,567 1,651 1,841 1,871 Lake County 1,441 1,693 1,784 1,989 2,021 Lewis and Clark County 1,488 1,747 1,841 2,053 2,086 Liberty County 1,142 1,341 1,413 1,575 1,601 Lincoln County 1,287 1,512 1,593 1,776 1,805 Madison County 1,415 1,662 1,751 1,952 1,984 McCone County 1,551 1,822 1,920 2,141 2,175 Meagher County 1,254 1,473 1,552 1,730 1,758 Mineral County 1,346 1,581 1,666 1,858 1,888 Missoula County 1,620 1,903 2,005 2,236 2,272 Musselshell County 1,458 1,713 1,805 2,013 2,045 Park County 1,454 1,707 1,799 2,006 2,038 Petroleum County 1,281 1,505 1,586 1,768 1,797 Phillips County 1,080 1,269 1,337 1,491 1,515 Pondera County 1,152 1,353 1,426 1,590 1,616 Powder River County 1,135 1,333 1,405 1,567 1,592 Powell County 1,194 1,403 1,478 1,648 1,675 Prairie County 1,025 1,203 1,268 1,414 1,437 Ravalli County 1,429 1,679 1,769 1,972 2,004 Richland County 1,406 1,651 1,740 1,940 1,971 Roosevelt County 1,120 1,315 1,386 1,545 1,570 Rosebud County 1,214 1,426 1,503 1,676 1,703 Sanders County 1,315 1,545 1,628 1,815 1,845 Sheridan County 1,338 1,572 1,656 1,846 1,876 Silver Bow County 1,147 1,348 1,420 1,583 1,609 Stillwater County 1,473 1,730 1,823 2,033 2,065 Sweet Grass County 1,334 1,567 1,651 1,841 1,871 Teton County 1,277 1,499 1,580 1,762 1,790 Toole County 1,255 1,474 1,553 1,732 1,760 Treasure County 1,388 1,630 1,718 1,916 1,946 Valley County 1,178 1,384 1,458 1,626 1,652 Wheatland County 1,047 1,230 1,296 1,445 1,468 Wibaux County 1,131 1,329 1,400 1,561 1,586 Yellowstone County 1,492 1,753 1,847 2,059 2,093 Related Topics Local Standards: Housing and Utilities