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 Accomack County 1,433 1,683 1,773 1,977 2,009 Albemarle County 1,997 2,345 2,471 2,755 2,800 Alleghany County 1,225 1,439 1,516 1,690 1,718 Amelia County 1,517 1,781 1,877 2,093 2,127 Amherst County 1,329 1,561 1,645 1,834 1,864 Appomattox County 1,338 1,572 1,656 1,846 1,876 Arlington County 2,989 3,510 3,699 4,124 4,191 Augusta County 1,521 1,786 1,882 2,098 2,132 Bath County 1,299 1,526 1,608 1,793 1,822 Bedford County 1,488 1,748 1,842 2,054 2,087 Bland County 1,210 1,422 1,498 1,670 1,697 Botetourt County 1,637 1,923 2,026 2,259 2,295 Brunswick County 1,226 1,440 1,517 1,691 1,719 Buchanan County 1,201 1,411 1,487 1,658 1,685 Buckingham County 1,247 1,464 1,543 1,720 1,748 Campbell County 1,380 1,621 1,708 1,904 1,935 Caroline County 1,636 1,922 2,025 2,258 2,294 Carroll County 1,185 1,391 1,466 1,635 1,661 Charles City County 1,482 1,740 1,834 2,045 2,078 Charlotte County 1,281 1,505 1,586 1,768 1,797 Chesterfield County 1,751 2,056 2,167 2,416 2,455 Clarke County 1,892 2,222 2,341 2,610 2,652 Craig County 1,316 1,546 1,629 1,816 1,846 Culpeper County 1,951 2,291 2,414 2,692 2,735 Cumberland County 1,377 1,617 1,704 1,900 1,931 Dickenson County 1,139 1,338 1,410 1,572 1,598 Dinwiddie County 1,519 1,784 1,880 2,096 2,130 Essex County 1,487 1,746 1,840 2,052 2,085 Fairfax County 2,738 3,216 3,389 3,779 3,840 Fauquier County 2,350 2,760 2,908 3,242 3,295 Floyd County 1,401 1,646 1,734 1,933 1,965 Fluvanna County 1,698 1,994 2,101 2,343 2,380 Franklin County 1,401 1,646 1,734 1,933 1,965 Frederick County 1,732 2,034 2,143 2,389 2,428 Giles County 1,266 1,487 1,567 1,747 1,775 Gloucester County 1,663 1,953 2,058 2,295 2,332 Goochland County 1,970 2,314 2,438 2,718 2,762 Grayson County 1,104 1,296 1,366 1,523 1,548 Greene County 1,723 2,023 2,132 2,377 2,416 Greensville County 1,232 1,447 1,525 1,700 1,728 Halifax County 1,231 1,446 1,524 1,699 1,727 Hanover County 1,876 2,204 2,322 2,589 2,631 Henrico County 1,749 2,054 2,164 2,413 2,452 Henry County 1,127 1,324 1,395 1,555 1,581 Highland County 1,274 1,497 1,577 1,758 1,787 Isle of Wight County 1,876 2,204 2,322 2,589 2,631 James City County 1,922 2,258 2,379 2,653 2,695 King and Queen County 1,388 1,630 1,718 1,916 1,946 King George County 2,008 2,358 2,485 2,771 2,816 King William County 1,655 1,944 2,048 2,284 2,320 Lancaster County 1,640 1,926 2,030 2,263 2,300 Lee County 1,130 1,328 1,399 1,560 1,585 Loudoun County 2,806 3,296 3,473 3,872 3,935 Louisa County 1,539 1,808 1,905 2,124 2,158 Lunenburg County 1,320 1,551 1,634 1,822 1,851 Madison County 1,651 1,939 2,043 2,278 2,315 Mathews County 1,487 1,746 1,840 2,052 2,085 Mecklenburg County 1,240 1,457 1,535 1,712 1,739 Middlesex County 1,628 1,912 2,015 2,247 2,283 Montgomery County 1,608 1,889 1,990 2,219 2,255 Nelson County 1,560 1,833 1,931 2,153 2,188 New Kent County 1,775 2,085 2,197 2,450 2,489 Northampton County 1,413 1,660 1,749 1,950 1,982 Northumberland County 1,656 1,945 2,050 2,286 2,323 Nottoway County 1,407 1,652 1,741 1,941 1,973 Orange County 1,753 2,059 2,170 2,420 2,459 Page County 1,375 1,615 1,702 1,898 1,928 Patrick County 1,237 1,453 1,531 1,707 1,735 Pittsylvania County 1,243 1,460 1,538 1,715 1,743 Powhatan County 1,774 2,084 2,196 2,449 2,488 Prince Edward County 1,351 1,587 1,672 1,864 1,894 Prince George County 1,639 1,925 2,028 2,261 2,298 Prince William County 2,358 2,769 2,918 3,254 3,306 Pulaski County 1,315 1,545 1,628 1,815 1,845 Rappahannock County 1,985 2,332 2,457 2,740 2,784 Richmond County 1,459 1,714 1,806 2,014 2,046 Roanoke County 1,543 1,813 1,910 2,130 2,164 Rockbridge County 1,475 1,733 1,826 2,036 2,069 Rockingham County 1,500 1,762 1,857 2,071 2,104 Russell County 1,137 1,335 1,407 1,569 1,594 Scott County 1,151 1,352 1,425 1,589 1,615 Shenandoah County 1,547 1,816 1,914 2,134 2,169 Smyth County 1,151 1,352 1,425 1,589 1,615 Southampton County 1,492 1,752 1,846 2,058 2,092 Spotsylvania County 1,896 2,226 2,346 2,616 2,658 Stafford County 2,275 2,672 2,816 3,140 3,191 Surry County 1,576 1,851 1,951 2,175 2,210 Sussex County 1,392 1,635 1,723 1,921 1,952 Tazewell County 1,155 1,357 1,430 1,594 1,620 Warren County 1,631 1,915 2,018 2,250 2,286 Washington County 1,321 1,552 1,635 1,823 1,852 Westmoreland County 1,576 1,851 1,950 2,174 2,209 Wise County 1,203 1,413 1,489 1,660 1,687 Wythe County 1,245 1,462 1,541 1,718 1,746 York County 2,059 2,418 2,548 2,841 2,887 Alexandria city 2,778 3,263 3,438 3,833 3,895 Bedford city 1,488 1,748 1,842 2,054 2,087 Bristol city 1,185 1,392 1,467 1,636 1,662 Buena Vista city 1,227 1,441 1,518 1,693 1,720 Charlottesville city 1,766 2,075 2,186 2,437 2,477 Chesapeake city 1,995 2,343 2,469 2,753 2,797 Colonial Heights city 1,492 1,753 1,847 2,059 2,093 Covington city 1,054 1,237 1,304 1,454 1,477 Danville city 1,249 1,467 1,546 1,724 1,752 Emporia city 1,302 1,530 1,612 1,797 1,826 Fairfax city 2,757 3,238 3,412 3,804 3,866 Falls Church city 3,351 3,936 4,147 4,624 4,699 Franklin city 1,371 1,610 1,697 1,892 1,923 Fredericksburg city 2,095 2,461 2,593 2,891 2,938 Galax city 1,186 1,393 1,468 1,637 1,663 Hampton city 1,675 1,967 2,073 2,311 2,349 Harrisonburg city 1,455 1,709 1,801 2,008 2,041 Hopewell city 1,283 1,507 1,588 1,771 1,799 Lexington city 1,292 1,517 1,599 1,783 1,812 Lynchburg city 1,366 1,604 1,690 1,884 1,915 Manassas city 2,145 2,520 2,655 2,960 3,008 Manassas Park city 2,157 2,534 2,670 2,977 3,025 Martinsville city 1,131 1,329 1,400 1,561 1,586 Newport News city 1,674 1,966 2,072 2,310 2,348 Norfolk city 1,716 2,016 2,124 2,368 2,406 Norton city 1,178 1,384 1,458 1,626 1,652 Petersburg city 1,373 1,612 1,699 1,894 1,925 Poquoson city 2,262 2,657 2,800 3,122 3,172 Portsmouth city 1,610 1,890 1,992 2,221 2,257 Radford city 1,504 1,766 1,861 2,075 2,109 Richmond city 1,715 2,014 2,122 2,366 2,404 Roanoke city 1,300 1,527 1,609 1,794 1,823 Salem city 1,561 1,833 1,932 2,154 2,189 Staunton city 1,400 1,645 1,733 1,932 1,963 Suffolk city 1,972 2,316 2,440 2,721 2,765 Virginia Beach city 1,959 2,300 2,424 2,703 2,746 Waynesboro city 1,468 1,724 1,817 2,026 2,059 Williamsburg city 1,856 2,180 2,297 2,561 2,603 Winchester city 1,652 1,940 2,044 2,279 2,316 Related Topic Local Standards: Housing and Utilities