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 Adams County 1,354 1,591 1,676 1,869 1,899 Ashland County 1,399 1,644 1,732 1,931 1,962 Barron County 1,395 1,638 1,726 1,924 1,956 Bayfield County 1,417 1,665 1,754 1,956 1,987 Brown County 1,554 1,825 1,923 2,144 2,179 Buffalo County 1,487 1,746 1,840 2,052 2,085 Burnett County 1,336 1,570 1,654 1,844 1,874 Calumet County 1,563 1,836 1,935 2,158 2,192 Chippewa County 1,433 1,683 1,773 1,977 2,009 Clark County 1,357 1,593 1,679 1,872 1,902 Columbia County 1,618 1,900 2,002 2,232 2,268 Crawford County 1,384 1,626 1,713 1,910 1,941 Dane County 1,943 2,282 2,405 2,682 2,725 Dodge County 1,522 1,788 1,884 2,101 2,135 Door County 1,530 1,797 1,894 2,112 2,146 Douglas County 1,387 1,629 1,717 1,914 1,945 Dunn County 1,489 1,749 1,843 2,055 2,088 Eau Claire County 1,499 1,760 1,855 2,068 2,102 Florence County 1,328 1,559 1,643 1,832 1,862 Fond du Lac County 1,523 1,789 1,885 2,102 2,136 Forest County 1,267 1,488 1,568 1,748 1,777 Grant County 1,399 1,644 1,732 1,931 1,962 Green County 1,585 1,862 1,962 2,188 2,223 Green Lake County 1,391 1,633 1,721 1,919 1,950 Iowa County 1,604 1,884 1,985 2,213 2,249 Iron County 1,281 1,505 1,586 1,768 1,797 Jackson County 1,370 1,610 1,696 1,891 1,922 Jefferson County 1,652 1,940 2,044 2,279 2,316 Juneau County 1,397 1,641 1,729 1,928 1,959 Kenosha County 1,673 1,965 2,071 2,309 2,346 Kewaunee County 1,505 1,768 1,863 2,077 2,111 La Crosse County 1,579 1,854 1,954 2,179 2,214 Lafayette County 1,428 1,677 1,767 1,970 2,002 Langlade County 1,205 1,415 1,491 1,662 1,689 Lincoln County 1,362 1,600 1,686 1,880 1,910 Manitowoc County 1,325 1,556 1,640 1,829 1,858 Marathon County 1,444 1,696 1,787 1,993 2,025 Marinette County 1,269 1,490 1,570 1,751 1,779 Marquette County 1,408 1,654 1,743 1,943 1,975 Menominee County 1,357 1,593 1,679 1,872 1,902 Milwaukee County 1,620 1,903 2,005 2,236 2,272 Monroe County 1,460 1,715 1,807 2,015 2,047 Oconto County 1,435 1,685 1,776 1,980 2,012 Oneida County 1,411 1,657 1,746 1,947 1,978 Outagamie County 1,527 1,794 1,890 2,107 2,141 Ozaukee County 1,927 2,263 2,385 2,659 2,702 Pepin County 1,450 1,703 1,795 2,001 2,034 Pierce County 1,767 2,075 2,187 2,439 2,478 Polk County 1,535 1,803 1,900 2,119 2,153 Portage County 1,433 1,683 1,773 1,977 2,009 Price County 1,315 1,545 1,628 1,815 1,845 Racine County 1,647 1,934 2,038 2,272 2,309 Richland County 1,384 1,626 1,713 1,910 1,941 Rock County 1,452 1,705 1,797 2,004 2,036 Rusk County 1,252 1,471 1,550 1,728 1,756 St. Croix County 1,786 2,098 2,211 2,465 2,505 Sauk County 1,579 1,854 1,954 2,179 2,214 Sawyer County 1,379 1,620 1,707 1,903 1,934 Shawano County 1,344 1,578 1,663 1,854 1,884 Sheboygan County 1,436 1,686 1,777 1,981 2,013 Taylor County 1,399 1,643 1,731 1,930 1,961 Trempealeau County 1,517 1,781 1,877 2,093 2,127 Vernon County 1,429 1,678 1,768 1,971 2,003 Vilas County 1,387 1,628 1,716 1,913 1,944 Walworth County 1,658 1,947 2,052 2,288 2,325 Washburn County 1,348 1,583 1,668 1,860 1,890 Washington County 1,789 2,101 2,214 2,469 2,508 Waukesha County 1,951 2,291 2,414 2,692 2,735 Waupaca County 1,412 1,658 1,747 1,948 1,979 Waushara County 1,340 1,573 1,658 1,849 1,879 Winnebago County 1,473 1,730 1,823 2,033 2,065 Wood County 1,317 1,547 1,630 1,817 1,847 Related Topic Local Standards: Housing and Utilities