Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adams County $1,379 $1,620 $1,707 $1,903 $1,934 Allen County $1,361 $1,599 $1,685 $1,879 $1,909 Ashland County $1,340 $1,574 $1,659 $1,850 $1,880 Ashtabula County $1,333 $1,566 $1,650 $1,840 $1,869 Athens County $1,454 $1,708 $1,800 $2,007 $2,039 Auglaize County $1,418 $1,665 $1,755 $1,957 $1,988 Belmont County $1,304 $1,532 $1,614 $1,800 $1,829 Brown County $1,380 $1,621 $1,708 $1,904 $1,935 Butler County $1,696 $1,992 $2,099 $2,340 $2,378 Carroll County $1,425 $1,674 $1,764 $1,967 $1,999 Champaign County $1,424 $1,672 $1,762 $1,965 $1,996 Clark County $1,342 $1,576 $1,661 $1,852 $1,882 Clermont County $1,678 $1,971 $2,077 $2,316 $2,353 Clinton County $1,399 $1,644 $1,732 $1,931 $1,962 Columbiana County $1,295 $1,521 $1,603 $1,787 $1,816 Coshocton County $1,272 $1,494 $1,574 $1,755 $1,783 Crawford County $1,186 $1,393 $1,468 $1,637 $1,663 Cuyahoga County $1,605 $1,886 $1,987 $2,216 $2,251 Darke County $1,366 $1,604 $1,690 $1,884 $1,915 Defiance County $1,330 $1,562 $1,646 $1,835 $1,865 Delaware County $2,376 $2,790 $2,940 $3,278 $3,331 Erie County $1,435 $1,685 $1,776 $1,980 $2,012 Fairfield County $1,715 $2,015 $2,123 $2,367 $2,405 Fayette County $1,366 $1,604 $1,690 $1,884 $1,915 Franklin County $1,774 $2,084 $2,196 $2,449 $2,488 Fulton County $1,458 $1,713 $1,805 $2,013 $2,045 Gallia County $1,394 $1,637 $1,725 $1,923 $1,954 Geauga County $1,950 $2,290 $2,413 $2,690 $2,734 Greene County $1,722 $2,022 $2,131 $2,376 $2,414 Guernsey County $1,343 $1,577 $1,662 $1,853 $1,883 Hamilton County $1,688 $1,982 $2,089 $2,329 $2,367 Hancock County $1,474 $1,731 $1,824 $2,034 $2,067 Hardin County $1,343 $1,577 $1,662 $1,853 $1,883 Harrison County $1,209 $1,420 $1,496 $1,668 $1,695 Henry County $1,387 $1,629 $1,717 $1,914 $1,945 Highland County $1,336 $1,570 $1,654 $1,844 $1,874 Hocking County $1,392 $1,635 $1,723 $1,921 $1,952 Holmes County $1,569 $1,843 $1,942 $2,165 $2,200 Huron County $1,353 $1,589 $1,674 $1,867 $1,897 Jackson County $1,363 $1,601 $1,687 $1,881 $1,911 Jefferson County $1,277 $1,499 $1,580 $1,762 $1,790 Knox County $1,522 $1,788 $1,884 $2,101 $2,135 Lake County $1,579 $1,854 $1,954 $2,179 $2,214 Lawrence County $1,354 $1,591 $1,676 $1,869 $1,899 Licking County $1,723 $2,023 $2,132 $2,377 $2,416 Logan County $1,423 $1,671 $1,761 $1,964 $1,995 Lorain County $1,607 $1,888 $1,989 $2,218 $2,254 Lucas County $1,493 $1,754 $1,848 $2,061 $2,094 Madison County $1,563 $1,836 $1,935 $2,158 $2,192 Mahoning County $1,353 $1,589 $1,674 $1,867 $1,897 Marion County $1,337 $1,571 $1,655 $1,845 $1,875 Medina County $1,757 $2,063 $2,174 $2,424 $2,463 Meigs County $1,259 $1,479 $1,558 $1,737 $1,765 Mercer County $1,389 $1,631 $1,719 $1,917 $1,948 Miami County $1,498 $1,759 $1,854 $2,067 $2,101 Monroe County $1,251 $1,469 $1,548 $1,726 $1,754 Montgomery County $1,496 $1,758 $1,852 $2,065 $2,098 Morgan County $1,276 $1,498 $1,579 $1,761 $1,789 Morrow County $1,547 $1,816 $1,914 $2,134 $2,169 Muskingum County $1,403 $1,648 $1,737 $1,937 $1,968 Noble County $1,366 $1,604 $1,690 $1,884 $1,915 Ottawa County $1,509 $1,772 $1,867 $2,082 $2,115 Paulding County $1,293 $1,518 $1,600 $1,784 $1,813 Perry County $1,388 $1,630 $1,718 $1,916 $1,946 Pickaway County $1,694 $1,990 $2,097 $2,338 $2,376 Pike County $1,387 $1,629 $1,717 $1,914 $1,945 Portage County $1,624 $1,907 $2,010 $2,241 $2,277 Preble County $1,398 $1,642 $1,730 $1,929 $1,960 Putnam County $1,448 $1,701 $1,792 $1,998 $2,030 Richland County $1,346 $1,581 $1,666 $1,858 $1,888 Ross County $1,437 $1,688 $1,779 $1,984 $2,016 Sandusky County $1,330 $1,562 $1,646 $1,835 $1,865 Scioto County $1,376 $1,616 $1,703 $1,899 $1,929 Seneca County $1,305 $1,533 $1,615 $1,801 $1,830 Shelby County $1,476 $1,734 $1,827 $2,037 $2,070 Stark County $1,429 $1,678 $1,768 $1,971 $2,003 Summit County $1,547 $1,817 $1,915 $2,135 $2,170 Trumbull County $1,278 $1,501 $1,582 $1,764 $1,792 Tuscarawas County $1,396 $1,640 $1,728 $1,927 $1,958 Union County $1,903 $2,235 $2,355 $2,626 $2,668 Van Wert County $1,240 $1,457 $1,535 $1,712 $1,739 Vinton County $1,268 $1,489 $1,569 $1,749 $1,778 Warren County $1,938 $2,277 $2,399 $2,675 $2,718 Washington County $1,368 $1,607 $1,693 $1,888 $1,918 Wayne County $1,481 $1,740 $1,833 $2,044 $2,077 Williams County $1,304 $1,532 $1,614 $1,800 $1,829 Wood County $1,674 $1,966 $2,072 $2,310 $2,348 Wyandot County $1,375 $1,615 $1,702 $1,898 $1,928 Related Topic Local Standards: Housing and Utilities
