Texas - Local Standards: Housing and Utilities

 

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Anderson County 1,392 1,635 1,723 1,921 1,952
Andrews County 1,701 1,998 2,105 2,347 2,385
Angelina County 1,522 1,788 1,884 2,101 2,135
Aransas County 1,850 2,173 2,290 2,553 2,595
Archer County 1,563 1,836 1,935 2,158 2,192
Armstrong County 1,458 1,713 1,805 2,013 2,045
Atascosa County 1,471 1,728 1,821 2,030 2,063
Austin County 1,770 2,079 2,191 2,443 2,482
Bailey County 1,115 1,310 1,380 1,539 1,564
Bandera County 1,756 2,062 2,173 2,423 2,462
Bastrop County 1,803 2,118 2,232 2,489 2,529
Baylor County 1,475 1,733 1,826 2,036 2,069
Bee County 1,456 1,710 1,802 2,009 2,042
Bell County 1,667 1,958 2,063 2,300 2,337
Bexar County 1,831 2,150 2,266 2,527 2,567
Blanco County 1,824 2,143 2,258 2,518 2,558
Borden County 1,576 1,851 1,951 2,175 2,210
Bosque County 1,429 1,679 1,769 1,972 2,004
Bowie County 1,585 1,862 1,962 2,188 2,223
Brazoria County 2,196 2,579 2,718 3,031 3,079
Brazos County 1,927 2,263 2,385 2,659 2,702
Brewster County 1,742 2,046 2,156 2,404 2,443
Briscoe County 1,475 1,732 1,825 2,035 2,068
Brooks County 1,329 1,561 1,645 1,834 1,864
Brown County 1,564 1,837 1,936 2,159 2,193
Burleson County 1,629 1,913 2,016 2,248 2,284
Burnet County 1,865 2,190 2,308 2,573 2,615
Caldwell County 1,631 1,915 2,018 2,250 2,286
Calhoun County 1,593 1,870 1,971 2,198 2,233
Callahan County 1,467 1,723 1,816 2,025 2,058
Cameron County 1,437 1,687 1,778 1,982 2,014
Camp County 1,450 1,703 1,794 2,000 2,033
Carson County 1,437 1,688 1,779 1,984 2,016
Cass County 1,431 1,681 1,771 1,975 2,007
Castro County 1,282 1,506 1,587 1,770 1,798
Chambers County 2,085 2,449 2,581 2,878 2,924
Cherokee County 1,456 1,710 1,802 2,009 2,042
Childress County 1,708 2,006 2,114 2,357 2,395
Clay County 1,541 1,810 1,907 2,126 2,161
Cochran County 1,235 1,450 1,528 1,704 1,731
Coke County 1,256 1,476 1,555 1,734 1,762
Coleman County 1,323 1,554 1,637 1,825 1,855
Collin County 2,548 2,993 3,154 3,517 3,573
Collingsworth County 1,059 1,244 1,311 1,462 1,485
Colorado County 1,740 2,044 2,154 2,402 2,440
Comal County 2,166 2,544 2,681 2,989 3,038
Comanche County 1,346 1,581 1,666 1,858 1,888
Concho County 1,263 1,483 1,563 1,743 1,771
Cooke County 1,702 2,000 2,107 2,349 2,387
Coryell County 1,545 1,814 1,912 2,132 2,166
Cottle County 1,211 1,423 1,499 1,671 1,698
Crane County 1,378 1,619 1,706 1,902 1,933
Crockett County 1,352 1,588 1,673 1,865 1,896
Crosby County 1,315 1,544 1,627 1,814 1,843
Culberson County 1,376 1,616 1,703 1,899 1,929
Dallam County 1,366 1,604 1,690 1,884 1,915
Dallas County 1,947 2,287 2,410 2,687 2,731
Dawson County 1,592 1,870 1,970 2,197 2,232
Deaf Smith County 1,523 1,789 1,885 2,102 2,136
Delta County 1,556 1,828 1,926 2,147 2,182
Denton County 2,404 2,823 2,975 3,317 3,371
DeWitt County 1,613 1,894 1,996 2,226 2,261
Dickens County 1,206 1,417 1,493 1,665 1,692
Dimmit County 1,475 1,733 1,826 2,036 2,069
Donley County 1,458 1,712 1,804 2,011 2,044
Duval County 1,357 1,594 1,680 1,873 1,903
Eastland County 1,357 1,593 1,679 1,872 1,902
Ector County 1,824 2,142 2,257 2,517 2,557
Edwards County 1,475 1,733 1,826 2,036 2,069
Ellis County 2,062 2,422 2,552 2,845 2,891
El Paso County 1,589 1,866 1,966 2,192 2,227
Erath County 1,697 1,993 2,100 2,342 2,379
Falls County 1,408 1,653 1,742 1,942 1,974
Fannin County 1,635 1,920 2,023 2,256 2,292
Fayette County 1,632 1,917 2,020 2,252 2,289
Fisher County 1,324 1,555 1,639 1,827 1,857
Floyd County 1,228 1,442 1,520 1,695 1,722
Foard County 1,475 1,733 1,826 2,036 2,069
Fort Bend County 2,421 2,843 2,996 3,341 3,394
Franklin County 1,710 2,008 2,116 2,359 2,397
Freestone County 1,568 1,841 1,940 2,163 2,198
Frio County 1,532 1,799 1,896 2,114 2,148
Gaines County 1,589 1,866 1,966 2,192 2,227
Galveston County 2,060 2,420 2,550 2,843 2,889
Garza County 1,366 1,605 1,691 1,885 1,916
Gillespie County 1,972 2,316 2,440 2,721 2,765
Glasscock County 1,286 1,511 1,592 1,775 1,804
Goliad County 1,630 1,914 2,017 2,249 2,285
Gonzales County 1,446 1,699 1,790 1,996 2,028
Gray County 1,463 1,719 1,811 2,019 2,052
Grayson County 1,734 2,037 2,146 2,393 2,431
Gregg County 1,523 1,789 1,885 2,102 2,136
Grimes County 1,871 2,197 2,315 2,581 2,623
Guadalupe County 1,889 2,219 2,338 2,607 2,649
Hale County 1,463 1,719 1,811 2,019 2,052
Hall County 1,246 1,463 1,542 1,719 1,747
Hamilton County 1,385 1,627 1,714 1,911 1,942
Hansford County 1,590 1,868 1,968 2,194 2,230
Hardeman County 1,239 1,455 1,533 1,709 1,737
Hardin County 1,635 1,921 2,024 2,257 2,293
Harris County 1,963 2,305 2,429 2,708 2,752
Harrison County 1,597 1,875 1,976 2,203 2,239
Hartley County 1,734 2,037 2,146 2,393 2,431
Haskell County 1,277 1,500 1,581 1,763 1,791
Hays County 2,110 2,478 2,611 2,911 2,958
Hemphill County 1,522 1,788 1,884 2,101 2,135
Henderson County 1,525 1,791 1,887 2,104 2,138
Hidalgo County 1,476 1,734 1,827 2,037 2,070
Hill County 1,545 1,814 1,912 2,132 2,166
Hockley County 1,524 1,790 1,886 2,103 2,137
Hood County 1,719 2,019 2,127 2,372 2,410
Hopkins County 1,477 1,735 1,828 2,038 2,071
Houston County 1,452 1,705 1,797 2,004 2,036
Howard County 1,554 1,825 1,923 2,144 2,179
Hudspeth County 1,046 1,229 1,295 1,444 1,467
Hunt County 1,702 1,999 2,106 2,348 2,386
Hutchinson County 1,365 1,603 1,689 1,883 1,914
Irion County 1,789 2,101 2,214 2,469 2,508
Jack County 1,610 1,891 1,993 2,222 2,258
Jackson County 1,437 1,687 1,778 1,982 2,014
Jasper County 1,532 1,799 1,896 2,114 2,148
Jeff Davis County 1,572 1,846 1,945 2,169 2,204
Jefferson County 1,696 1,992 2,099 2,340 2,378
Jim Hogg County 1,508 1,771 1,866 2,081 2,114
Jim Wells County 1,694 1,989 2,096 2,337 2,375
Johnson County 1,765 2,074 2,185 2,436 2,476
Jones County 1,389 1,631 1,719 1,917 1,948
Karnes County 1,446 1,698 1,789 1,995 2,027
Kaufman County 2,027 2,381 2,509 2,798 2,843
Kendall County 2,337 2,745 2,892 3,225 3,277
Kenedy County 1,475 1,733 1,826 2,036 2,069
Kent County 1,685 1,980 2,086 2,326 2,363
Kerr County 1,627 1,911 2,014 2,246 2,282
Kimble County 1,566 1,839 1,938 2,161 2,196
King County 1,475 1,733 1,826 2,036 2,069
Kinney County 1,353 1,589 1,674 1,867 1,897
Kleberg County 1,662 1,952 2,057 2,294 2,331
Knox County 1,126 1,323 1,394 1,554 1,579
Lamar County 1,538 1,807 1,904 2,123 2,157
Lamb County 1,225 1,439 1,516 1,690 1,718
Lampasas County 1,660 1,950 2,055 2,291 2,328
La Salle County 1,778 2,088 2,200 2,453 2,493
Lavaca County 1,580 1,856 1,956 2,181 2,216
Lee County 1,709 2,007 2,115 2,358 2,396
Leon County 1,397 1,641 1,729 1,928 1,959
Liberty County 1,626 1,909 2,012 2,243 2,280
Limestone County 1,408 1,654 1,743 1,943 1,975
Lipscomb County 1,485 1,744 1,838 2,049 2,082
Live Oak County 1,576 1,851 1,950 2,174 2,209
Llano County 1,631 1,916 2,019 2,251 2,288
Loving County 1,475 1,733 1,826 2,036 2,069
Lubbock County 1,765 2,073 2,184 2,435 2,474
Lynn County 1,615 1,897 1,999 2,229 2,265
McCulloch County 1,265 1,485 1,565 1,745 1,773
McLennan County 1,698 1,995 2,102 2,344 2,382
McMullen County 1,468 1,724 1,817 2,026 2,059
Madison County 1,610 1,890 1,992 2,221 2,257
Marion County 1,385 1,627 1,714 1,911 1,942
Martin County 1,802 2,116 2,230 2,486 2,527
Mason County 1,661 1,951 2,056 2,292 2,329
Matagorda County 1,646 1,933 2,037 2,271 2,308
Maverick County 1,538 1,807 1,904 2,123 2,157
Medina County 1,763 2,071 2,182 2,433 2,472
Menard County 1,055 1,239 1,306 1,456 1,480
Midland County 2,125 2,496 2,630 2,932 2,980
Milam County 1,461 1,716 1,808 2,016 2,048
Mills County 1,315 1,545 1,628 1,815 1,845
Mitchell County 1,396 1,640 1,728 1,927 1,958
Montague County 1,572 1,847 1,946 2,170 2,205
Montgomery County 2,158 2,535 2,671 2,978 3,026
Moore County 1,462 1,717 1,809 2,017 2,050
Morris County 1,230 1,444 1,522 1,697 1,724
Motley County 1,133 1,330 1,402 1,563 1,588
Nacogdoches County 1,509 1,772 1,867 2,082 2,115
Navarro County 1,462 1,718 1,810 2,018 2,051
Newton County 1,443 1,695 1,786 1,991 2,024
Nolan County 1,464 1,720 1,812 2,020 2,053
Nueces County 1,828 2,147 2,262 2,522 2,563
Ochiltree County 1,632 1,917 2,020 2,252 2,289
Oldham County 1,655 1,944 2,048 2,284 2,320
Orange County 1,614 1,896 1,998 2,228 2,264
Palo Pinto County 1,664 1,954 2,059 2,296 2,333
Panola County 1,456 1,710 1,802 2,009 2,042
Parker County 2,182 2,562 2,700 3,011 3,059
Parmer County 1,641 1,927 2,031 2,265 2,301
Pecos County 1,563 1,836 1,935 2,158 2,192
Polk County 1,436 1,686 1,777 1,981 2,013
Potter County 1,441 1,693 1,784 1,989 2,021
Presidio County 1,517 1,781 1,877 2,093 2,127
Rains County 1,609 1,889 1,991 2,220 2,256
Randall County 1,772 2,081 2,193 2,445 2,485
Reagan County 1,778 2,088 2,200 2,453 2,493
Real County 1,998 2,347 2,473 2,757 2,802
Red River County 1,328 1,560 1,644 1,833 1,863
Reeves County 1,532 1,799 1,896 2,114 2,148
Refugio County 1,339 1,572 1,657 1,848 1,877
Roberts County 1,468 1,724 1,817 2,026 2,059
Robertson County 1,521 1,786 1,882 2,098 2,132
Rockwall County 2,382 2,798 2,948 3,287 3,340
Runnels County 1,301 1,528 1,610 1,795 1,824
Rusk County 1,521 1,787 1,883 2,100 2,133
Sabine County 1,488 1,748 1,842 2,054 2,087
San Augustine County 1,477 1,735 1,828 2,038 2,071
San Jacinto County 1,643 1,929 2,033 2,267 2,303
San Patricio County 1,790 2,102 2,215 2,470 2,510
San Saba County 1,359 1,596 1,682 1,875 1,906
Schleicher County 1,345 1,580 1,665 1,856 1,886
Scurry County 1,517 1,781 1,877 2,093 2,127
Shackelford County 1,807 2,123 2,237 2,494 2,535
Shelby County 1,345 1,580 1,665 1,856 1,886
Sherman County 1,468 1,724 1,817 2,026 2,059
Smith County 1,649 1,937 2,041 2,276 2,312
Somervell County 1,728 2,030 2,139 2,385 2,423
Starr County 1,449 1,702 1,793 1,999 2,031
Stephens County 1,253 1,472 1,551 1,729 1,757
Sterling County 1,302 1,530 1,612 1,797 1,826
Stonewall County 1,189 1,396 1,471 1,640 1,667
Sutton County 1,728 2,030 2,139 2,385 2,423
Swisher County 1,370 1,610 1,696 1,891 1,922
Tarrant County 2,033 2,388 2,516 2,805 2,851
Taylor County 1,663 1,953 2,058 2,295 2,332
Terrell County 1,405 1,650 1,739 1,939 1,970
Terry County 1,475 1,732 1,825 2,035 2,068
Throckmorton County 1,424 1,672 1,762 1,965 1,996
Titus County 1,409 1,655 1,744 1,945 1,976
Tom Green County 1,645 1,932 2,036 2,270 2,307
Travis County 2,388 2,805 2,956 3,296 3,349
Trinity County 1,461 1,716 1,808 2,016 2,048
Tyler County 1,403 1,648 1,737 1,937 1,968
Upshur County 1,575 1,850 1,949 2,173 2,208
Upton County 1,378 1,619 1,706 1,902 1,933
Uvalde County 1,408 1,654 1,743 1,943 1,975
Val Verde County 1,627 1,911 2,014 2,246 2,282
Van Zandt County 1,546 1,815 1,913 2,133 2,167
Victoria County 1,736 2,038 2,148 2,395 2,434
Walker County 1,635 1,921 2,024 2,257 2,293
Waller County 2,056 2,415 2,545 2,838 2,883
Ward County 1,382 1,624 1,711 1,908 1,939
Washington County 1,789 2,101 2,214 2,469 2,508
Webb County 1,706 2,003 2,111 2,354 2,392
Wharton County 1,658 1,947 2,052 2,288 2,325
Wheeler County 1,526 1,792 1,888 2,105 2,139
Wichita County 1,496 1,757 1,851 2,064 2,097
Wilbarger County 1,315 1,545 1,628 1,815 1,845
Willacy County 1,318 1,548 1,631 1,819 1,848
Williamson County 2,246 2,638 2,780 3,100 3,150
Wilson County 2,049 2,407 2,536 2,828 2,873
Winkler County 1,392 1,635 1,723 1,921 1,952
Wise County 1,932 2,269 2,391 2,666 2,709
Wood County 1,525 1,791 1,887 2,104 2,138
Yoakum County 1,631 1,915 2,018 2,250 2,286
Young County 1,613 1,894 1,996 2,226 2,261
Zapata County 1,324 1,555 1,639 1,827 1,857
Zavala County 1,161 1,364 1,437 1,602 1,628