Colorado - Local Standards: Housing and Utilities

 

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
Adams County 2,098 2,465 2,597 2,896 2,942
Alamosa County 1,412 1,658 1,747 1,948 1,979
Arapahoe County 2,183 2,564 2,702 3,013 3,061
Archuleta County 1,770 2,078 2,190 2,442 2,481
Baca County 1,311 1,540 1,623 1,810 1,839
Bent County 1,288 1,513 1,594 1,777 1,806
Boulder County 2,415 2,837 2,989 3,333 3,387
Broomfield County 2,378 2,793 2,943 3,281 3,334
Chaffee County 1,748 2,053 2,163 2,412 2,451
Cheyenne County 1,422 1,670 1,760 1,962 1,994
Clear Creek County 2,186 2,567 2,705 3,016 3,065
Conejos County 1,263 1,483 1,563 1,743 1,771
Costilla County 1,290 1,515 1,596 1,780 1,808
Crowley County 1,293 1,518 1,600 1,784 1,813
Custer County 1,879 2,207 2,326 2,593 2,635
Delta County 1,522 1,788 1,884 2,101 2,135
Denver County 2,223 2,611 2,751 3,067 3,117
Dolores County 1,324 1,554 1,638 1,826 1,856
Douglas County 2,594 3,046 3,210 3,579 3,637
Eagle County 2,559 3,005 3,167 3,531 3,588
Elbert County 2,479 2,912 3,068 3,421 3,476
El Paso County 1,942 2,281 2,404 2,680 2,724
Fremont County 1,486 1,745 1,839 2,050 2,084
Garfield County 2,137 2,510 2,645 2,949 2,997
Gilpin County 2,144 2,518 2,653 2,958 3,006
Grand County 1,846 2,168 2,285 2,548 2,589
Gunnison County 2,034 2,389 2,517 2,806 2,852
Hinsdale County 1,952 2,293 2,416 2,694 2,737
Huerfano County 1,349 1,584 1,669 1,861 1,891
Jackson County 1,409 1,655 1,744 1,945 1,976
Jefferson County 2,231 2,620 2,761 3,079 3,128
Kiowa County 1,325 1,556 1,640 1,829 1,858
Kit Carson County 1,568 1,842 1,941 2,164 2,199
Lake County 1,712 2,011 2,119 2,363 2,401
La Plata County 2,012 2,363 2,490 2,776 2,821
Larimer County 2,094 2,460 2,592 2,890 2,937
Las Animas County 1,504 1,766 1,861 2,075 2,109
Lincoln County 1,437 1,688 1,779 1,984 2,016
Logan County 1,497 1,758 1,853 2,066 2,099
Mesa County 1,602 1,882 1,983 2,211 2,247
Mineral County 1,789 2,101 2,214 2,469 2,508
Moffat County 1,590 1,868 1,968 2,194 2,230
Montezuma County 1,552 1,823 1,921 2,142 2,176
Montrose County 1,615 1,897 1,999 2,229 2,265
Morgan County 1,807 2,122 2,236 2,493 2,533
Otero County 1,294 1,520 1,602 1,786 1,815
Ouray County 1,871 2,197 2,315 2,581 2,623
Park County 1,925 2,261 2,383 2,657 2,700
Phillips County 1,467 1,722 1,815 2,024 2,056
Pitkin County 2,422 2,845 2,998 3,343 3,397
Prowers County 1,381 1,622 1,709 1,906 1,936
Pueblo County 1,552 1,823 1,921 2,142 2,176
Rio Blanco County 1,656 1,945 2,050 2,286 2,323
Rio Grande County 1,435 1,685 1,776 1,980 2,012
Routt County 2,191 2,574 2,712 3,024 3,073
Saguache County 1,371 1,610 1,697 1,892 1,923
San Juan County 1,654 1,943 2,047 2,282 2,319
San Miguel County 2,332 2,739 2,886 3,218 3,270
Sedgwick County 1,227 1,442 1,519 1,694 1,721
Summit County 2,216 2,602 2,742 3,057 3,107
Teller County 1,707 2,005 2,113 2,356 2,394
Washington County 1,641 1,927 2,031 2,265 2,301
Weld County 2,030 2,384 2,512 2,801 2,846
Yuma County 1,622 1,905 2,007 2,238 2,274