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 Adair County 992 1,165 1,228 1,369 1,391 Alfalfa County 1,058 1,242 1,309 1,460 1,483 Atoka County 1,145 1,345 1,417 1,580 1,605 Beaver County 1,214 1,425 1,502 1,675 1,702 Beckham County 1,301 1,528 1,610 1,795 1,824 Blaine County 1,071 1,258 1,326 1,478 1,502 Bryan County 1,122 1,317 1,388 1,548 1,573 Caddo County 1,054 1,238 1,305 1,455 1,479 Canadian County 1,441 1,692 1,783 1,988 2,020 Carter County 1,218 1,431 1,508 1,681 1,709 Cherokee County 1,124 1,320 1,391 1,551 1,576 Choctaw County 1,019 1,197 1,261 1,406 1,429 Cimarron County 965 1,133 1,194 1,331 1,353 Cleveland County 1,416 1,663 1,752 1,953 1,985 Coal County 1,065 1,251 1,318 1,470 1,493 Comanche County 1,284 1,508 1,589 1,772 1,800 Cotton County 1,079 1,267 1,335 1,489 1,513 Craig County 1,079 1,268 1,336 1,490 1,514 Creek County 1,201 1,410 1,486 1,657 1,684 Custer County 1,287 1,512 1,593 1,776 1,805 Delaware County 1,177 1,383 1,457 1,625 1,651 Dewey County 1,164 1,368 1,441 1,607 1,633 Ellis County 1,065 1,251 1,318 1,470 1,493 Garfield County 1,189 1,397 1,472 1,641 1,668 Garvin County 1,101 1,293 1,363 1,520 1,544 Grady County 1,250 1,468 1,547 1,725 1,753 Grant County 1,042 1,223 1,289 1,437 1,460 Greer County 1,069 1,256 1,323 1,475 1,499 Harmon County 873 1,026 1,081 1,205 1,225 Harper County 1,108 1,301 1,371 1,529 1,553 Haskell County 1,078 1,266 1,334 1,487 1,511 Hughes County 1,048 1,231 1,297 1,446 1,470 Jackson County 1,166 1,369 1,443 1,609 1,635 Jefferson County 957 1,125 1,185 1,321 1,343 Johnston County 1,033 1,214 1,279 1,426 1,449 Kay County 1,117 1,312 1,382 1,541 1,566 Kingfisher County 1,344 1,578 1,663 1,854 1,884 Kiowa County 1,008 1,183 1,247 1,390 1,413 Latimer County 1,023 1,201 1,266 1,412 1,434 Le Flore County 1,066 1,252 1,319 1,471 1,494 Lincoln County 1,122 1,317 1,388 1,548 1,573 Logan County 1,432 1,682 1,772 1,976 2,008 Love County 1,168 1,371 1,445 1,611 1,637 Major County 1,100 1,293 1,362 1,519 1,543 Marshall County 1,048 1,231 1,297 1,446 1,470 Mayes County 1,156 1,358 1,431 1,596 1,621 McClain County 1,479 1,737 1,830 2,040 2,073 McCurtain County 1,024 1,202 1,267 1,413 1,436 McIntosh County 1,076 1,264 1,332 1,485 1,509 Murray County 1,098 1,290 1,359 1,515 1,540 Muskogee County 1,140 1,339 1,411 1,573 1,599 Noble County 1,201 1,410 1,486 1,657 1,684 Nowata County 1,086 1,275 1,344 1,499 1,523 Okfuskee County 1,004 1,179 1,242 1,385 1,407 Oklahoma County 1,389 1,631 1,719 1,917 1,948 Okmulgee County 1,096 1,287 1,356 1,512 1,536 Osage County 1,270 1,492 1,572 1,753 1,781 Ottawa County 1,033 1,213 1,278 1,425 1,448 Pawnee County 1,170 1,374 1,448 1,615 1,641 Payne County 1,353 1,590 1,675 1,868 1,898 Pittsburg County 1,087 1,276 1,345 1,500 1,524 Pontotoc County 1,223 1,436 1,513 1,687 1,714 Pottawatomie County 1,188 1,395 1,470 1,639 1,666 Pushmataha County 1,014 1,191 1,255 1,399 1,422 Roger Mills County 1,190 1,398 1,473 1,642 1,669 Rogers County 1,365 1,603 1,689 1,883 1,914 Seminole County 1,043 1,225 1,291 1,439 1,463 Sequoyah County 1,057 1,241 1,308 1,458 1,482 Stephens County 1,157 1,359 1,432 1,597 1,622 Texas County 1,213 1,424 1,501 1,674 1,701 Tillman County 1,002 1,177 1,240 1,383 1,405 Tulsa County 1,370 1,610 1,696 1,891 1,922 Wagoner County 1,330 1,562 1,646 1,835 1,865 Washington County 1,201 1,410 1,486 1,657 1,684 Washita County 1,060 1,245 1,312 1,463 1,486 Woods County 1,079 1,268 1,336 1,490 1,514 Woodward County 1,202 1,412 1,488 1,659 1,686 Related Topic Local Standards: Housing and Utilities