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 Baker County 1,245 1,462 1,541 1,718 1,746 Benton County 1,706 2,004 2,112 2,355 2,393 Clackamas County 1,913 2,247 2,368 2,640 2,683 Clatsop County 1,567 1,840 1,939 2,162 2,197 Columbia County 1,531 1,798 1,895 2,113 2,147 Coos County 1,382 1,623 1,710 1,907 1,937 Crook County 1,323 1,554 1,637 1,825 1,855 Curry County 1,524 1,790 1,886 2,103 2,137 Deschutes County 1,660 1,950 2,055 2,291 2,328 Douglas County 1,369 1,608 1,694 1,889 1,919 Gilliam County 1,162 1,365 1,438 1,603 1,629 Grant County 1,085 1,275 1,343 1,497 1,522 Harney County 1,133 1,330 1,402 1,563 1,588 Hood River County 1,680 1,973 2,079 2,318 2,356 Jackson County 1,558 1,830 1,928 2,150 2,184 Jefferson County 1,235 1,450 1,528 1,704 1,731 Josephine County 1,446 1,698 1,789 1,995 2,027 Klamath County 1,258 1,478 1,557 1,736 1,764 Lake County 1,093 1,284 1,353 1,509 1,533 Lane County 1,540 1,809 1,906 2,125 2,159 Lincoln County 1,459 1,714 1,806 2,014 2,046 Linn County 1,441 1,693 1,784 1,989 2,021 Malheur County 1,244 1,461 1,539 1,716 1,744 Marion County 1,542 1,812 1,909 2,129 2,163 Morrow County 1,233 1,448 1,526 1,701 1,729 Multnomah County 1,859 2,184 2,301 2,566 2,607 Polk County 1,568 1,842 1,941 2,164 2,199 Sherman County 1,251 1,469 1,548 1,726 1,754 Tillamook County 1,398 1,642 1,730 1,929 1,960 Umatilla County 1,330 1,562 1,646 1,835 1,865 Union County 1,286 1,511 1,592 1,775 1,804 Wallowa County 1,410 1,656 1,745 1,946 1,977 Wasco County 1,399 1,643 1,731 1,930 1,961 Washington County 1,888 2,218 2,337 2,606 2,648 Wheeler County 1,276 1,498 1,579 1,761 1,789 Yamhill County 1,623 1,907 2,009 2,240 2,276 Related Topic Local Standards: Housing and Utilities