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 Alachua County 1,699 1,996 2,103 2,345 2,383 Baker County 1,539 1,808 1,905 2,124 2,158 Bay County 1,694 1,990 2,097 2,338 2,376 Bradford County 1,421 1,669 1,759 1,961 1,993 Brevard County 1,694 1,990 2,097 2,338 2,376 Broward County 2,193 2,576 2,714 3,026 3,075 Calhoun County 1,280 1,503 1,584 1,766 1,795 Charlotte County 1,630 1,914 2,017 2,249 2,285 Citrus County 1,338 1,572 1,656 1,846 1,876 Clay County 1,677 1,969 2,075 2,314 2,351 Collier County 2,169 2,547 2,684 2,993 3,041 Columbia County 1,392 1,635 1,723 1,921 1,952 DeSoto County 1,352 1,588 1,673 1,865 1,896 Dixie County 1,281 1,505 1,586 1,768 1,797 Duval County 1,690 1,985 2,092 2,333 2,370 Escambia County 1,565 1,838 1,937 2,160 2,195 Flagler County 1,631 1,915 2,018 2,250 2,286 Franklin County 1,539 1,808 1,905 2,124 2,158 Gadsden County 1,391 1,633 1,721 1,919 1,950 Gilchrist County 1,345 1,580 1,665 1,856 1,886 Glades County 1,349 1,585 1,670 1,862 1,892 Gulf County 1,565 1,838 1,937 2,160 2,195 Hamilton County 1,258 1,478 1,557 1,736 1,764 Hardee County 1,370 1,610 1,696 1,891 1,922 Hendry County 1,414 1,661 1,750 1,951 1,983 Hernando County 1,489 1,749 1,843 2,055 2,088 Highlands County 1,325 1,556 1,640 1,829 1,858 Hillsborough County 1,881 2,209 2,328 2,596 2,638 Holmes County 1,223 1,436 1,513 1,687 1,714 Indian River County 1,645 1,932 2,036 2,270 2,307 Jackson County 1,279 1,502 1,583 1,765 1,794 Jefferson County 1,472 1,729 1,822 2,032 2,064 Lafayette County 1,525 1,791 1,887 2,104 2,138 Lake County 1,684 1,978 2,084 2,324 2,361 Lee County 1,781 2,092 2,204 2,457 2,497 Leon County 1,732 2,034 2,143 2,389 2,428 Levy County 1,369 1,608 1,694 1,889 1,919 Liberty County 1,328 1,559 1,643 1,832 1,862 Madison County 1,336 1,569 1,653 1,843 1,873 Manatee County 1,892 2,223 2,342 2,611 2,653 Marion County 1,399 1,644 1,732 1,931 1,962 Martin County 2,070 2,431 2,562 2,857 2,903 Miami-Dade County 2,212 2,598 2,738 3,053 3,102 Monroe County 3,060 3,594 3,787 4,223 4,291 Nassau County 1,799 2,112 2,226 2,482 2,522 Okaloosa County 1,825 2,144 2,259 2,519 2,559 Okeechobee County 1,423 1,671 1,761 1,964 1,995 Orange County 1,894 2,224 2,344 2,614 2,656 Osceola County 1,741 2,045 2,155 2,403 2,442 Palm Beach County 2,156 2,532 2,668 2,975 3,023 Pasco County 1,740 2,044 2,154 2,402 2,440 Pinellas County 1,845 2,168 2,284 2,547 2,588 Polk County 1,595 1,873 1,974 2,201 2,237 Putnam County 1,356 1,592 1,678 1,871 1,901 St. Johns County 2,128 2,500 2,634 2,937 2,984 St. Lucie County 1,754 2,060 2,171 2,421 2,460 Santa Rosa County 1,747 2,052 2,162 2,411 2,450 Sarasota County 1,812 2,128 2,242 2,500 2,540 Seminole County 1,907 2,240 2,360 2,631 2,674 Sumter County 1,601 1,881 1,982 2,210 2,246 Suwannee County 1,289 1,514 1,595 1,778 1,807 Taylor County 1,361 1,599 1,685 1,879 1,909 Union County 1,354 1,591 1,676 1,869 1,899 Volusia County 1,605 1,886 1,987 2,216 2,251 Wakulla County 1,571 1,845 1,944 2,168 2,203 Walton County 1,849 2,171 2,288 2,551 2,592 Washington County 1,386 1,628 1,715 1,912 1,943 Related Topic Local Standards: Housing and Utilities