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 Apache County 1,315 1,544 1,627 1,814 1,843 Cochise County 1,436 1,686 1,777 1,981 2,013 Coconino County 1,923 2,259 2,380 2,654 2,697 Gila County 1,547 1,816 1,914 2,134 2,169 Graham County 1,481 1,740 1,833 2,044 2,077 Greenlee County 1,125 1,321 1,392 1,552 1,577 La Paz County 1,232 1,447 1,525 1,700 1,728 Maricopa County 1,917 2,251 2,372 2,645 2,687 Mohave County 1,412 1,658 1,747 1,948 1,979 Navajo County 1,392 1,635 1,723 1,921 1,952 Pima County 1,631 1,916 2,019 2,251 2,288 Pinal County 1,681 1,974 2,080 2,319 2,357 Santa Cruz County 1,322 1,553 1,636 1,824 1,854 Yavapai County 1,652 1,941 2,045 2,280 2,317 Yuma County 1,426 1,675 1,765 1,968 2,000 Related Topic Local Standards: Housing and Utilities