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 Related Topic Local Standards: Housing and Utilities