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Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on June 29, 2026, 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.
| County | 2026 Published ALE Housing Expense for a Family of 1 | 2026 Published ALE Housing Expense for a Family of 2 | 2026 Published ALE Housing Expense for a Family of 3 | 2026 Published ALE Housing Expense for a Family of 4 | 2026 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adams County | $1,513 | $1,777 | $1,873 | $2,088 | $2,122 |
| Ashland County | $1,492 | $1,752 | $1,846 | $2,058 | $2,092 |
| Barron County | $1,596 | $1,874 | $1,975 | $2,202 | $2,238 |
| Bayfield County | $1,614 | $1,895 | $1,997 | $2,227 | $2,263 |
| Brown County | $1,720 | $2,020 | $2,129 | $2,374 | $2,412 |
| Buffalo County | $1,669 | $1,961 | $2,066 | $2,304 | $2,341 |
| Burnett County | $1,495 | $1,756 | $1,850 | $2,063 | $2,096 |
| Calumet County | $1,785 | $2,096 | $2,209 | $2,463 | $2,503 |
| Chippewa County | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Clark County | $1,506 | $1,769 | $1,864 | $2,078 | $2,112 |
| Columbia County | $1,845 | $2,167 | $2,283 | $2,546 | $2,587 |
| Crawford County | $1,529 | $1,796 | $1,892 | $2,110 | $2,144 |
| Dane County | $2,234 | $2,624 | $2,765 | $3,083 | $3,133 |
| Dodge County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Door County | $1,801 | $2,115 | $2,229 | $2,485 | $2,525 |
| Douglas County | $1,609 | $1,889 | $1,991 | $2,220 | $2,256 |
| Dunn County | $1,694 | $1,990 | $2,097 | $2,338 | $2,376 |
| Eau Claire County | $1,740 | $2,044 | $2,154 | $2,402 | $2,440 |
| Florence County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Fond du Lac County | $1,635 | $1,920 | $2,023 | $2,256 | $2,292 |
| Forest County | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Grant County | $1,628 | $1,912 | $2,015 | $2,247 | $2,283 |
| Green County | $1,796 | $2,110 | $2,223 | $2,479 | $2,519 |
| Green Lake County | $1,555 | $1,827 | $1,925 | $2,146 | $2,181 |
| Iowa County | $1,796 | $2,110 | $2,223 | $2,479 | $2,519 |
| Iron County | $1,330 | $1,562 | $1,646 | $1,835 | $1,865 |
| Jackson County | $1,593 | $1,871 | $1,972 | $2,199 | $2,234 |
| Jefferson County | $1,830 | $2,149 | $2,265 | $2,525 | $2,566 |
| Juneau County | $1,538 | $1,807 | $1,904 | $2,123 | $2,157 |
| Kenosha County | $1,800 | $2,114 | $2,228 | $2,484 | $2,524 |
| Kewaunee County | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| La Crosse County | $1,803 | $2,117 | $2,231 | $2,488 | $2,528 |
| Lafayette County | $1,659 | $1,948 | $2,053 | $2,289 | $2,326 |
| Langlade County | $1,328 | $1,560 | $1,644 | $1,833 | $1,863 |
| Lincoln County | $1,513 | $1,777 | $1,873 | $2,088 | $2,122 |
| Manitowoc County | $1,432 | $1,682 | $1,772 | $1,976 | $2,008 |
| Marathon County | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| Marinette County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Marquette County | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Menominee County | $1,896 | $2,227 | $2,347 | $2,617 | $2,659 |
| Milwaukee County | $1,795 | $2,108 | $2,221 | $2,476 | $2,516 |
| Monroe County | $1,622 | $1,905 | $2,007 | $2,238 | $2,274 |
| Oconto County | $1,592 | $1,870 | $1,970 | $2,197 | $2,232 |
| Oneida County | $1,555 | $1,826 | $1,924 | $2,145 | $2,180 |
| Outagamie County | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Ozaukee County | $2,140 | $2,513 | $2,648 | $2,953 | $3,000 |
| Pepin County | $1,616 | $1,898 | $2,000 | $2,230 | $2,266 |
| Pierce County | $2,061 | $2,421 | $2,551 | $2,844 | $2,890 |
| Polk County | $1,722 | $2,022 | $2,131 | $2,376 | $2,414 |
| Portage County | $1,685 | $1,980 | $2,086 | $2,326 | $2,363 |
| Price County | $1,421 | $1,669 | $1,759 | $1,961 | $1,993 |
| Racine County | $1,797 | $2,111 | $2,224 | $2,480 | $2,520 |
| Richland County | $1,534 | $1,801 | $1,898 | $2,116 | $2,150 |
| Rock County | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Rusk County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| St. Croix County | $2,053 | $2,411 | $2,541 | $2,833 | $2,879 |
| Sauk County | $1,758 | $2,065 | $2,176 | $2,426 | $2,465 |
| Sawyer County | $1,480 | $1,739 | $1,832 | $2,043 | $2,076 |
| Shawano County | $1,515 | $1,779 | $1,875 | $2,091 | $2,124 |
| Sheboygan County | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Taylor County | $1,589 | $1,867 | $1,967 | $2,193 | $2,229 |
| Trempealeau County | $1,694 | $1,990 | $2,097 | $2,338 | $2,376 |
| Vernon County | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Vilas County | $1,613 | $1,894 | $1,996 | $2,226 | $2,261 |
| Walworth County | $1,844 | $2,166 | $2,282 | $2,544 | $2,586 |
| Washburn County | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| Washington County | $2,004 | $2,354 | $2,480 | $2,765 | $2,810 |
| Waukesha County | $2,186 | $2,568 | $2,706 | $3,017 | $3,066 |
| Waupaca County | $1,589 | $1,866 | $1,966 | $2,192 | $2,227 |
| Waushara County | $1,538 | $1,806 | $1,903 | $2,122 | $2,156 |
| Winnebago County | $1,627 | $1,911 | $2,014 | $2,246 | $2,282 |
| Wood County | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |