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 Baker County 1,408 1,654 1,743 1,943 1,975 Benton County 1,908 2,241 2,361 2,633 2,675 Clackamas County 2,118 2,487 2,621 2,922 2,970 Clatsop County 1,700 1,997 2,104 2,346 2,384 Columbia County 1,691 1,986 2,093 2,334 2,371 Coos County 1,506 1,769 1,864 2,078 2,112 Crook County 1,559 1,832 1,930 2,152 2,187 Curry County 1,620 1,903 2,005 2,236 2,272 Deschutes County 1,847 2,169 2,286 2,549 2,590 Douglas County 1,496 1,757 1,851 2,064 2,097 Gilliam County 1,330 1,562 1,646 1,835 1,865 Grant County 1,218 1,430 1,507 1,680 1,707 Harney County 1,218 1,430 1,507 1,680 1,707 Hood River County 1,813 2,130 2,244 2,502 2,542 Jackson County 1,706 2,004 2,112 2,355 2,393 Jefferson County 1,391 1,633 1,721 1,919 1,950 Josephine County 1,590 1,868 1,968 2,194 2,230 Klamath County 1,378 1,619 1,706 1,902 1,933 Lake County 1,349 1,584 1,669 1,861 1,891 Lane County 1,702 2,000 2,107 2,349 2,387 Lincoln County 1,569 1,843 1,942 2,165 2,200 Linn County 1,594 1,872 1,973 2,200 2,235 Malheur County 1,324 1,555 1,639 1,827 1,857 Marion County 1,705 2,002 2,110 2,353 2,391 Morrow County 1,370 1,610 1,696 1,891 1,922 Multnomah County 2,047 2,404 2,533 2,824 2,870 Polk County 1,728 2,030 2,139 2,385 2,423 Sherman County 1,420 1,668 1,758 1,960 1,992 Tillamook County 1,526 1,792 1,888 2,105 2,139 Umatilla County 1,458 1,713 1,805 2,013 2,045 Union County 1,412 1,659 1,748 1,949 1,980 Wallowa County 1,540 1,809 1,906 2,125 2,159 Wasco County 1,533 1,800 1,897 2,115 2,149 Washington County 2,089 2,454 2,586 2,883 2,930 Wheeler County 1,240 1,457 1,535 1,712 1,739 Yamhill County 1,811 2,127 2,241 2,499 2,539 Related Topic Local Standards: Housing and Utilities