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 Adams County 1,312 1,541 1,624 1,811 1,840 Allen County 1,311 1,540 1,623 1,810 1,839 Ashland County 1,263 1,483 1,563 1,743 1,771 Ashtabula County 1,281 1,505 1,586 1,768 1,797 Athens County 1,368 1,607 1,693 1,888 1,918 Auglaize County 1,368 1,607 1,693 1,888 1,918 Belmont County 1,193 1,402 1,477 1,647 1,673 Brown County 1,360 1,597 1,683 1,877 1,907 Butler County 1,612 1,893 1,995 2,224 2,260 Carroll County 1,333 1,566 1,650 1,840 1,869 Champaign County 1,356 1,592 1,678 1,871 1,901 Clark County 1,281 1,505 1,586 1,768 1,797 Clermont County 1,570 1,844 1,943 2,166 2,201 Clinton County 1,345 1,580 1,665 1,856 1,886 Columbiana County 1,217 1,429 1,506 1,679 1,706 Coshocton County 1,187 1,394 1,469 1,638 1,664 Crawford County 1,163 1,366 1,439 1,604 1,630 Cuyahoga County 1,509 1,773 1,868 2,083 2,116 Darke County 1,271 1,493 1,573 1,754 1,782 Defiance County 1,295 1,521 1,603 1,787 1,816 Delaware County 2,218 2,605 2,745 3,061 3,110 Erie County 1,371 1,610 1,697 1,892 1,923 Fairfield County 1,618 1,901 2,003 2,233 2,269 Fayette County 1,271 1,493 1,573 1,754 1,782 Franklin County 1,639 1,925 2,028 2,261 2,298 Fulton County 1,370 1,610 1,696 1,891 1,922 Gallia County 1,299 1,526 1,608 1,793 1,822 Geauga County 1,820 2,137 2,252 2,511 2,552 Greene County 1,610 1,890 1,992 2,221 2,257 Guernsey County 1,239 1,456 1,534 1,710 1,738 Hamilton County 1,576 1,851 1,950 2,174 2,209 Hancock County 1,399 1,643 1,731 1,930 1,961 Hardin County 1,231 1,445 1,523 1,698 1,726 Harrison County 1,168 1,371 1,445 1,611 1,637 Henry County 1,349 1,585 1,670 1,862 1,892 Highland County 1,289 1,514 1,595 1,778 1,807 Hocking County 1,339 1,572 1,657 1,848 1,877 Holmes County 1,483 1,742 1,836 2,047 2,080 Huron County 1,317 1,547 1,630 1,817 1,847 Jackson County 1,277 1,500 1,581 1,763 1,791 Jefferson County 1,200 1,409 1,485 1,656 1,683 Knox County 1,376 1,616 1,703 1,899 1,929 Lake County 1,500 1,762 1,857 2,071 2,104 Lawrence County 1,271 1,493 1,573 1,754 1,782 Licking County 1,578 1,853 1,953 2,178 2,213 Logan County 1,330 1,562 1,646 1,835 1,865 Lorain County 1,513 1,777 1,873 2,088 2,122 Lucas County 1,413 1,660 1,749 1,950 1,982 Madison County 1,523 1,789 1,885 2,102 2,136 Mahoning County 1,274 1,497 1,577 1,758 1,787 Marion County 1,244 1,461 1,540 1,717 1,745 Medina County 1,652 1,940 2,044 2,279 2,316 Meigs County 1,205 1,415 1,491 1,662 1,689 Mercer County 1,363 1,601 1,687 1,881 1,911 Miami County 1,389 1,631 1,719 1,917 1,948 Monroe County 1,142 1,341 1,413 1,575 1,601 Montgomery County 1,411 1,657 1,746 1,947 1,978 Morgan County 1,175 1,380 1,454 1,621 1,647 Morrow County 1,396 1,640 1,728 1,927 1,958 Muskingum County 1,311 1,540 1,623 1,810 1,839 Noble County 1,265 1,486 1,566 1,746 1,774 Ottawa County 1,397 1,641 1,729 1,928 1,959 Paulding County 1,199 1,408 1,484 1,655 1,681 Perry County 1,264 1,484 1,564 1,744 1,772 Pickaway County 1,530 1,797 1,894 2,112 2,146 Pike County 1,296 1,522 1,604 1,788 1,817 Portage County 1,509 1,773 1,868 2,083 2,116 Preble County 1,320 1,551 1,634 1,822 1,851 Putnam County 1,426 1,675 1,765 1,968 2,000 Richland County 1,265 1,485 1,565 1,745 1,773 Ross County 1,354 1,591 1,676 1,869 1,899 Sandusky County 1,263 1,483 1,563 1,743 1,771 Scioto County 1,308 1,536 1,619 1,805 1,834 Seneca County 1,232 1,447 1,525 1,700 1,728 Shelby County 1,368 1,607 1,693 1,888 1,918 Stark County 1,347 1,582 1,667 1,859 1,889 Summit County 1,441 1,693 1,784 1,989 2,021 Trumbull County 1,235 1,451 1,529 1,705 1,732 Tuscarawas County 1,325 1,556 1,640 1,829 1,858 Union County 1,762 2,070 2,181 2,432 2,471 Van Wert County 1,161 1,364 1,437 1,602 1,628 Vinton County 1,220 1,433 1,510 1,684 1,711 Warren County 1,800 2,114 2,228 2,484 2,524 Washington County 1,281 1,504 1,585 1,767 1,796 Wayne County 1,373 1,612 1,699 1,894 1,925 Williams County 1,223 1,436 1,513 1,687 1,714 Wood County 1,565 1,838 1,937 2,160 2,195 Wyandot County 1,301 1,528 1,610 1,795 1,824 Related Topic Local Standards: Housing and Utilities