Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Adams County 1,381 1,622 1,709 1,906 1,936 Asotin County 1,307 1,535 1,617 1,803 1,832 Benton County 1,514 1,778 1,874 2,090 2,123 Chelan County 1,475 1,733 1,826 2,036 2,069 Clallam County 1,475 1,732 1,825 2,035 2,068 Clark County 1,716 2,016 2,124 2,368 2,406 Columbia County 1,363 1,601 1,687 1,881 1,911 Cowlitz County 1,447 1,700 1,791 1,997 2,029 Douglas County 1,551 1,821 1,919 2,140 2,174 Ferry County 1,360 1,597 1,683 1,877 1,907 Franklin County 1,424 1,672 1,762 1,965 1,996 Garfield County 1,139 1,338 1,410 1,572 1,598 Grant County 1,349 1,585 1,670 1,862 1,892 Grays Harbor County 1,387 1,629 1,717 1,914 1,945 Island County 1,762 2,070 2,181 2,432 2,471 Jefferson County 1,524 1,790 1,886 2,103 2,137 King County 2,283 2,682 2,826 3,151 3,202 Kitsap County 1,749 2,055 2,165 2,414 2,453 Kittitas County 1,633 1,918 2,021 2,253 2,290 Klickitat County 1,479 1,737 1,830 2,040 2,073 Lewis County 1,409 1,655 1,744 1,945 1,976 Lincoln County 1,257 1,477 1,556 1,735 1,763 Mason County 1,479 1,737 1,830 2,040 2,073 Okanogan County 1,279 1,502 1,583 1,765 1,794 Pacific County 1,247 1,464 1,543 1,720 1,748 Pend Oreille County 1,374 1,614 1,701 1,897 1,927 Pierce County 1,806 2,121 2,235 2,492 2,532 San Juan County 1,812 2,128 2,242 2,500 2,540 Skagit County 1,692 1,987 2,094 2,335 2,373 Skamania County 1,639 1,926 2,029 2,262 2,299 Snohomish County 2,001 2,351 2,477 2,762 2,806 Spokane County 1,453 1,706 1,798 2,005 2,037 Stevens County 1,339 1,572 1,657 1,848 1,877 Thurston County 1,742 2,046 2,156 2,404 2,443 Wahkiakum County 1,476 1,734 1,827 2,037 2,070 Walla Walla County 1,478 1,736 1,829 2,039 2,072 Whatcom County 1,686 1,981 2,087 2,327 2,365 Whitman County 1,484 1,743 1,837 2,048 2,081 Yakima County 1,379 1,620 1,707 1,903 1,934 Related Topic Local Standards: Housing and Utilities