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 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
Anderson County 1,309 1,537 1,620 1,806 1,835
Andrews County 1,628 1,912 2,015 2,247 2,283
Angelina County 1,450 1,703 1,795 2,001 2,034
Aransas County 1,626 1,909 2,012 2,243 2,280
Archer County 1,589 1,867 1,967 2,193 2,229
Armstrong County 1,446 1,699 1,790 1,996 2,028
Atascosa County 1,396 1,640 1,728 1,927 1,958
Austin County 1,658 1,947 2,052 2,288 2,325
Bailey County 1,021 1,200 1,264 1,409 1,432
Bandera County 1,589 1,866 1,966 2,192 2,227
Bastrop County 1,610 1,890 1,992 2,221 2,257
Baylor County 1,466 1,721 1,814 2,023 2,055
Bee County 1,286 1,510 1,591 1,774 1,803
Bell County 1,538 1,807 1,904 2,123 2,157
Bexar County 1,635 1,921 2,024 2,257 2,293
Blanco County 1,748 2,053 2,163 2,412 2,451
Borden County 1,253 1,472 1,551 1,729 1,757
Bosque County 1,331 1,563 1,647 1,836 1,866
Bowie County 1,427 1,676 1,766 1,969 2,001
Brazoria County 1,991 2,338 2,464 2,747 2,792
Brazos County 1,770 2,078 2,190 2,442 2,481
Brewster County 1,526 1,793 1,889 2,106 2,140
Briscoe County 1,157 1,359 1,432 1,597 1,622
Brooks County 1,324 1,555 1,639 1,827 1,857
Brown County 1,399 1,643 1,731 1,930 1,961
Burleson County 1,480 1,739 1,832 2,043 2,076
Burnet County 1,665 1,956 2,061 2,298 2,335
Caldwell County 1,520 1,785 1,881 2,097 2,131
Calhoun County 1,468 1,724 1,817 2,026 2,059
Callahan County 1,353 1,590 1,675 1,868 1,898
Cameron County 1,336 1,570 1,654 1,844 1,874
Camp County 1,336 1,569 1,653 1,843 1,873
Carson County 1,409 1,655 1,744 1,945 1,976
Cass County 1,292 1,517 1,599 1,783 1,812
Castro County 1,101 1,293 1,363 1,520 1,544
Chambers County 1,900 2,231 2,351 2,621 2,664
Cherokee County 1,351 1,587 1,672 1,864 1,894
Childress County 1,405 1,650 1,739 1,939 1,970
Clay County 1,416 1,663 1,752 1,953 1,985
Cochran County 1,125 1,321 1,392 1,552 1,577
Coke County 1,387 1,629 1,717 1,914 1,945
Coleman County 1,361 1,599 1,685 1,879 1,909
Collin County 2,283 2,682 2,826 3,151 3,202
Collingsworth County 1,082 1,271 1,339 1,493 1,517
Colorado County 1,396 1,640 1,728 1,927 1,958
Comal County 1,946 2,285 2,408 2,685 2,728
Comanche County 1,213 1,424 1,501 1,674 1,701
Concho County 1,269 1,491 1,571 1,752 1,780
Cooke County 1,587 1,864 1,964 2,190 2,225
Coryell County 1,382 1,624 1,711 1,908 1,939
Cottle County 1,100 1,293 1,362 1,519 1,543
Crane County 1,253 1,472 1,551 1,729 1,757
Crockett County 1,130 1,328 1,399 1,560 1,585
Crosby County 1,112 1,306 1,376 1,534 1,559
Culberson County 1,469 1,725 1,818 2,027 2,060
Dallam County 1,340 1,574 1,659 1,850 1,880
Dallas County 1,751 2,056 2,167 2,416 2,455
Dawson County 1,374 1,614 1,701 1,897 1,927
Deaf Smith County 1,346 1,581 1,666 1,858 1,888
Delta County 1,244 1,461 1,539 1,716 1,744
Denton County 2,123 2,493 2,627 2,929 2,976
DeWitt County 1,329 1,561 1,645 1,834 1,864
Dickens County 1,302 1,530 1,612 1,797 1,826
Dimmit County 1,339 1,572 1,657 1,848 1,877
Donley County 1,286 1,510 1,591 1,774 1,803
Duval County 1,225 1,439 1,516 1,690 1,718
Eastland County 1,328 1,560 1,644 1,833 1,863
Ector County 1,631 1,916 2,019 2,251 2,288
Edwards County 1,281 1,505 1,586 1,768 1,797
Ellis County 1,807 2,123 2,237 2,494 2,535
El Paso County 1,429 1,678 1,768 1,971 2,003
Erath County 1,563 1,836 1,935 2,158 2,192
Falls County 1,319 1,550 1,633 1,821 1,850
Fannin County 1,512 1,776 1,871 2,086 2,120
Fayette County 1,474 1,731 1,824 2,034 2,067
Fisher County 1,185 1,392 1,467 1,636 1,662
Floyd County 1,235 1,451 1,529 1,705 1,732
Foard County 1,087 1,276 1,345 1,500 1,524
Fort Bend County 2,190 2,572 2,710 3,022 3,070
Franklin County 1,365 1,603 1,689 1,883 1,914
Freestone County 1,387 1,628 1,716 1,913 1,944
Frio County 1,288 1,513 1,594 1,777 1,806
Gaines County 1,455 1,709 1,801 2,008 2,041
Galveston County 1,910 2,243 2,364 2,636 2,678
Garza County 1,201 1,410 1,486 1,657 1,684
Gillespie County 1,740 2,043 2,153 2,401 2,439
Glasscock County 1,429 1,678 1,768 1,971 2,003
Goliad County 1,441 1,692 1,783 1,988 2,020
Gonzales County 1,356 1,592 1,678 1,871 1,901
Gray County 1,446 1,699 1,790 1,996 2,028
Grayson County 1,500 1,762 1,857 2,071 2,104
Gregg County 1,461 1,716 1,808 2,016 2,048
Grimes County 1,560 1,833 1,931 2,153 2,188
Guadalupe County 1,749 2,054 2,164 2,413 2,452
Hale County 1,281 1,505 1,586 1,768 1,797
Hall County 1,143 1,343 1,415 1,578 1,603
Hamilton County 1,344 1,578 1,663 1,854 1,884
Hansford County 1,399 1,644 1,732 1,931 1,962
Hardeman County 1,160 1,363 1,436 1,601 1,627
Hardin County 1,551 1,822 1,920 2,141 2,175
Harris County 1,774 2,083 2,195 2,447 2,487
Harrison County 1,487 1,746 1,840 2,052 2,085
Hartley County 1,600 1,879 1,980 2,208 2,243
Haskell County 1,075 1,262 1,330 1,483 1,507
Hays County 1,918 2,253 2,374 2,647 2,690
Hemphill County 1,521 1,786 1,882 2,098 2,132
Henderson County 1,387 1,628 1,716 1,913 1,944
Hidalgo County 1,349 1,585 1,670 1,862 1,892
Hill County 1,421 1,669 1,759 1,961 1,993
Hockley County 1,378 1,618 1,705 1,901 1,932
Hood County 1,641 1,927 2,031 2,265 2,301
Hopkins County 1,361 1,598 1,684 1,878 1,908
Houston County 1,344 1,578 1,663 1,854 1,884
Howard County 1,445 1,697 1,788 1,994 2,026
Hudspeth County 897 1,053 1,110 1,238 1,258
Hunt County 1,561 1,833 1,932 2,154 2,189
Hutchinson County 1,311 1,539 1,622 1,809 1,838
Irion County 1,589 1,866 1,966 2,192 2,227
Jack County 1,383 1,625 1,712 1,909 1,940
Jackson County 1,337 1,571 1,655 1,845 1,875
Jasper County 1,395 1,638 1,726 1,924 1,956
Jeff Davis County 1,288 1,513 1,594 1,777 1,806
Jefferson County 1,538 1,807 1,904 2,123 2,157
Jim Hogg County 1,221 1,434 1,511 1,685 1,712
Jim Wells County 1,431 1,681 1,771 1,975 2,007
Johnson County 1,558 1,830 1,928 2,150 2,184
Jones County 1,248 1,465 1,544 1,722 1,749
Karnes County 1,316 1,546 1,629 1,816 1,846
Kaufman County 1,801 2,115 2,229 2,485 2,525
Kendall County 2,272 2,669 2,812 3,135 3,186
Kenedy County 1,347 1,582 1,667 1,859 1,889
Kent County 1,610 1,890 1,992 2,221 2,257
Kerr County 1,504 1,766 1,861 2,075 2,109
Kimble County 1,509 1,772 1,867 2,082 2,115
King County 1,347 1,582 1,667 1,859 1,889
Kinney County 1,053 1,237 1,303 1,453 1,476
Kleberg County 1,584 1,861 1,961 2,187 2,222
Knox County 1,077 1,265 1,333 1,486 1,510
Lamar County 1,324 1,554 1,638 1,826 1,856
Lamb County 1,215 1,427 1,504 1,677 1,704
Lampasas County 1,605 1,885 1,986 2,214 2,250
La Salle County 1,369 1,608 1,694 1,889 1,919
Lavaca County 1,455 1,709 1,801 2,008 2,041
Lee County 1,553 1,824 1,922 2,143 2,178
Leon County 1,354 1,591 1,676 1,869 1,899
Liberty County 1,439 1,690 1,781 1,986 2,018
Limestone County 1,313 1,542 1,625 1,812 1,841
Lipscomb County 1,289 1,514 1,595 1,778 1,807
Live Oak County 1,453 1,706 1,798 2,005 2,037
Llano County 1,451 1,704 1,796 2,003 2,035
Loving County 1,347 1,582 1,667 1,859 1,889
Lubbock County 1,597 1,875 1,976 2,203 2,239
Lynn County 1,396 1,640 1,728 1,927 1,958
McCulloch County 1,363 1,601 1,687 1,881 1,911
McLennan County 1,538 1,806 1,903 2,122 2,156
McMullen County 1,391 1,634 1,722 1,920 1,951
Madison County 1,424 1,672 1,762 1,965 1,996
Marion County 1,295 1,521 1,603 1,787 1,816
Martin County 1,433 1,684 1,774 1,978 2,010
Mason County 1,488 1,748 1,842 2,054 2,087
Matagorda County 1,454 1,708 1,800 2,007 2,039
Maverick County 1,412 1,658 1,747 1,948 1,979
Medina County 1,603 1,883 1,984 2,212 2,248
Menard County 995 1,168 1,231 1,373 1,395
Midland County 1,908 2,241 2,361 2,633 2,675
Milam County 1,324 1,555 1,639 1,827 1,857
Mills County 1,206 1,416 1,492 1,664 1,690
Mitchell County 1,197 1,405 1,481 1,651 1,678
Montague County 1,429 1,678 1,768 1,971 2,003
Montgomery County 1,955 2,296 2,419 2,697 2,741
Moore County 1,388 1,630 1,718 1,916 1,946
Morris County 1,181 1,387 1,462 1,630 1,656
Motley County 1,111 1,305 1,375 1,533 1,558
Nacogdoches County 1,449 1,702 1,793 1,999 2,031
Navarro County 1,394 1,637 1,725 1,923 1,954
Newton County 1,328 1,560 1,644 1,833 1,863
Nolan County 1,353 1,589 1,674 1,867 1,897
Nueces County 1,676 1,968 2,074 2,313 2,350
Ochiltree County 1,557 1,829 1,927 2,149 2,183
Oldham County 1,349 1,585 1,670 1,862 1,892
Orange County 1,483 1,741 1,835 2,046 2,079
Palo Pinto County 1,492 1,752 1,846 2,058 2,092
Panola County 1,359 1,596 1,682 1,875 1,906
Parker County 1,886 2,215 2,334 2,602 2,644
Parmer County 1,437 1,688 1,779 1,984 2,016
Pecos County 1,386 1,628 1,715 1,912 1,943
Polk County 1,336 1,570 1,654 1,844 1,874
Potter County 1,316 1,546 1,629 1,816 1,846
Presidio County 1,257 1,477 1,556 1,735 1,763
Rains County 1,475 1,732 1,825 2,035 2,068
Randall County 1,631 1,916 2,019 2,251 2,288
Reagan County 1,728 2,030 2,139 2,385 2,423
Real County 1,753 2,058 2,169 2,418 2,457
Red River County 1,219 1,432 1,509 1,683 1,710
Reeves County 1,216 1,428 1,505 1,678 1,705
Refugio County 1,340 1,573 1,658 1,849 1,879
Roberts County 1,534 1,802 1,899 2,117 2,152
Robertson County 1,387 1,629 1,717 1,914 1,945
Rockwall County 2,089 2,454 2,586 2,883 2,930
Runnels County 1,281 1,504 1,585 1,767 1,796
Rusk County 1,400 1,645 1,733 1,932 1,963
Sabine County 1,353 1,589 1,674 1,867 1,897
San Augustine County 1,446 1,699 1,790 1,996 2,028
San Jacinto County 1,349 1,584 1,669 1,861 1,891
San Patricio County 1,623 1,907 2,009 2,240 2,276
San Saba County 1,388 1,630 1,718 1,916 1,946
Schleicher County 1,172 1,377 1,451 1,618 1,644
Scurry County 1,399 1,643 1,731 1,930 1,961
Shackelford County 1,441 1,692 1,783 1,988 2,020
Shelby County 1,264 1,484 1,564 1,744 1,772
Sherman County 1,487 1,746 1,840 2,052 2,085
Smith County 1,551 1,822 1,920 2,141 2,175
Somervell County 1,732 2,034 2,143 2,389 2,428
Starr County 1,297 1,523 1,605 1,790 1,818
Stephens County 1,234 1,449 1,527 1,703 1,730
Sterling County 1,159 1,361 1,434 1,599 1,625
Stonewall County 1,171 1,375 1,449 1,616 1,642
Sutton County 1,490 1,750 1,844 2,056 2,089
Swisher County 1,184 1,390 1,465 1,633 1,660
Tarrant County 1,803 2,118 2,232 2,489 2,529
Taylor County 1,492 1,752 1,846 2,058 2,092
Terrell County 1,378 1,619 1,706 1,902 1,933
Terry County 1,281 1,504 1,585 1,767 1,796
Throckmorton County 1,275 1,498 1,578 1,759 1,788
Titus County 1,298 1,525 1,607 1,792 1,821
Tom Green County 1,533 1,800 1,897 2,115 2,149
Travis County 2,132 2,503 2,638 2,941 2,989
Trinity County 1,319 1,550 1,633 1,821 1,850
Tyler County 1,276 1,498 1,579 1,761 1,789
Upshur County 1,417 1,665 1,754 1,956 1,987
Upton County 1,273 1,495 1,575 1,756 1,784
Uvalde County 1,339 1,572 1,657 1,848 1,877
Val Verde County 1,465 1,721 1,813 2,021 2,054
Van Zandt County 1,457 1,711 1,803 2,010 2,043
Victoria County 1,578 1,853 1,953 2,178 2,213
Walker County 1,529 1,796 1,892 2,110 2,144
Waller County 1,816 2,132 2,247 2,505 2,546
Ward County 1,311 1,540 1,623 1,810 1,839
Washington County 1,606 1,887 1,988 2,217 2,252
Webb County 1,565 1,838 1,937 2,160 2,195
Wharton County 1,471 1,728 1,821 2,030 2,063
Wheeler County 1,195 1,404 1,479 1,649 1,676
Wichita County 1,380 1,621 1,708 1,904 1,935
Wilbarger County 1,265 1,486 1,566 1,746 1,774
Willacy County 1,185 1,391 1,466 1,635 1,661
Williamson County 1,996 2,344 2,470 2,754 2,799
Wilson County 1,817 2,134 2,249 2,508 2,548
Winkler County 1,209 1,420 1,496 1,668 1,695
Wise County 1,701 1,998 2,105 2,347 2,385
Wood County 1,365 1,603 1,689 1,883 1,914
Yoakum County 1,511 1,775 1,870 2,085 2,119
Young County 1,373 1,612 1,699 1,894 1,925
Zapata County 1,211 1,423 1,499 1,671 1,698
Zavala County 1,164 1,368 1,441 1,607 1,633