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 1,708 2,006 2,114 2,357 2,395 Allegheny County 1,544 1,814 1,911 2,131 2,165 Armstrong County 1,313 1,542 1,625 1,812 1,841 Beaver County 1,437 1,687 1,778 1,982 2,014 Bedford County 1,319 1,549 1,632 1,820 1,849 Berks County 1,689 1,983 2,090 2,330 2,368 Blair County 1,286 1,511 1,592 1,775 1,804 Bradford County 1,338 1,572 1,656 1,846 1,876 Bucks County 2,237 2,627 2,768 3,086 3,136 Butler County 1,694 1,989 2,096 2,337 2,375 Cambria County 1,241 1,458 1,536 1,713 1,740 Cameron County 1,180 1,386 1,461 1,629 1,655 Carbon County 1,471 1,728 1,821 2,030 2,063 Centre County 1,732 2,034 2,143 2,389 2,428 Chester County 2,353 2,763 2,912 3,247 3,299 Clarion County 1,246 1,463 1,542 1,719 1,747 Clearfield County 1,220 1,433 1,510 1,684 1,711 Clinton County 1,339 1,572 1,657 1,848 1,877 Columbia County 1,396 1,640 1,728 1,927 1,958 Crawford County 1,286 1,511 1,592 1,775 1,804 Cumberland County 1,672 1,963 2,069 2,307 2,344 Dauphin County 1,587 1,864 1,964 2,190 2,225 Delaware County 2,000 2,349 2,475 2,760 2,804 Elk County 1,214 1,426 1,503 1,676 1,703 Erie County 1,395 1,638 1,726 1,924 1,956 Fayette County 1,267 1,488 1,568 1,748 1,777 Forest County 1,067 1,254 1,321 1,473 1,497 Franklin County 1,563 1,835 1,934 2,156 2,191 Fulton County 1,408 1,654 1,743 1,943 1,975 Greene County 1,274 1,497 1,577 1,758 1,787 Huntingdon County 1,330 1,562 1,646 1,835 1,865 Indiana County 1,337 1,571 1,655 1,845 1,875 Jefferson County 1,200 1,409 1,485 1,656 1,683 Juniata County 1,322 1,553 1,636 1,824 1,854 Lackawanna County 1,530 1,796 1,893 2,111 2,145 Lancaster County 1,685 1,980 2,086 2,326 2,363 Lawrence County 1,312 1,541 1,624 1,811 1,840 Lebanon County 1,538 1,806 1,903 2,122 2,156 Lehigh County 1,770 2,078 2,190 2,442 2,481 Luzerne County 1,422 1,670 1,760 1,962 1,994 Lycoming County 1,420 1,667 1,757 1,959 1,991 McKean County 1,148 1,349 1,421 1,584 1,610 Mercer County 1,309 1,537 1,620 1,806 1,835 Mifflin County 1,312 1,541 1,624 1,811 1,840 Monroe County 1,817 2,134 2,249 2,508 2,548 Montgomery County 2,183 2,564 2,702 3,013 3,061 Montour County 1,508 1,771 1,866 2,081 2,114 Northampton County 1,824 2,142 2,257 2,517 2,557 Northumberland County 1,318 1,548 1,631 1,819 1,848 Perry County 1,542 1,812 1,909 2,129 2,163 Philadelphia County 1,497 1,758 1,853 2,066 2,099 Pike County 1,714 2,013 2,121 2,365 2,403 Potter County 1,269 1,491 1,571 1,752 1,780 Schuylkill County 1,330 1,562 1,646 1,835 1,865 Snyder County 1,406 1,651 1,740 1,940 1,971 Somerset County 1,264 1,484 1,564 1,744 1,772 Sullivan County 1,301 1,528 1,610 1,795 1,824 Susquehanna County 1,423 1,671 1,761 1,964 1,995 Tioga County 1,393 1,636 1,724 1,922 1,953 Union County 1,569 1,843 1,942 2,165 2,200 Venango County 1,182 1,388 1,463 1,631 1,658 Warren County 1,190 1,398 1,473 1,642 1,669 Washington County 1,532 1,799 1,896 2,114 2,148 Wayne County 1,547 1,816 1,914 2,134 2,169 Westmoreland County 1,428 1,677 1,767 1,970 2,002 Wyoming County 1,498 1,759 1,854 2,067 2,101 York County 1,679 1,972 2,078 2,317 2,354 Related Topic Local Standards: Housing and Utilities