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 Alcona County 1,196 1,405 1,480 1,650 1,677 Alger County 1,347 1,582 1,667 1,859 1,889 Allegan County 1,515 1,779 1,875 2,091 2,124 Alpena County 1,241 1,458 1,536 1,713 1,740 Antrim County 1,416 1,664 1,753 1,955 1,986 Arenac County 1,271 1,493 1,573 1,754 1,782 Baraga County 1,297 1,523 1,605 1,790 1,818 Barry County 1,601 1,880 1,981 2,209 2,244 Bay County 1,349 1,584 1,669 1,861 1,891 Benzie County 1,447 1,700 1,791 1,997 2,029 Berrien County 1,479 1,737 1,830 2,040 2,073 Branch County 1,338 1,572 1,656 1,846 1,876 Calhoun County 1,371 1,610 1,697 1,892 1,923 Cass County 1,480 1,739 1,832 2,043 2,076 Charlevoix County 1,451 1,704 1,796 2,003 2,035 Cheboygan County 1,359 1,596 1,682 1,875 1,906 Chippewa County 1,284 1,508 1,589 1,772 1,800 Clare County 1,232 1,447 1,525 1,700 1,728 Clinton County 1,728 2,029 2,138 2,384 2,422 Crawford County 1,261 1,481 1,561 1,741 1,769 Delta County 1,331 1,563 1,647 1,836 1,866 Dickinson County 1,233 1,448 1,526 1,701 1,729 Eaton County 1,588 1,865 1,965 2,191 2,226 Emmet County 1,564 1,837 1,936 2,159 2,193 Genesee County 1,499 1,760 1,855 2,068 2,102 Gladwin County 1,328 1,560 1,644 1,833 1,863 Gogebic County 1,218 1,431 1,508 1,681 1,709 Grand Traverse County 1,571 1,845 1,944 2,168 2,203 Gratiot County 1,333 1,566 1,650 1,840 1,869 Hillsdale County 1,337 1,571 1,655 1,845 1,875 Houghton County 1,344 1,578 1,663 1,854 1,884 Huron County 1,252 1,470 1,549 1,727 1,755 Ingham County 1,555 1,827 1,925 2,146 2,181 Ionia County 1,397 1,641 1,729 1,928 1,959 Iosco County 1,151 1,352 1,425 1,589 1,615 Iron County 1,265 1,486 1,566 1,746 1,774 Isabella County 1,423 1,671 1,761 1,964 1,995 Jackson County 1,434 1,684 1,775 1,979 2,011 Kalamazoo County 1,606 1,887 1,988 2,217 2,252 Kalkaska County 1,371 1,610 1,697 1,892 1,923 Kent County 1,597 1,875 1,976 2,203 2,239 Keweenaw County 1,301 1,528 1,610 1,795 1,824 Lake County 1,302 1,529 1,611 1,796 1,825 Lapeer County 1,555 1,827 1,925 2,146 2,181 Leelanau County 1,690 1,984 2,091 2,331 2,369 Lenawee County 1,448 1,701 1,792 1,998 2,030 Livingston County 1,867 2,193 2,311 2,577 2,618 Luce County 1,184 1,390 1,465 1,633 1,660 Mackinac County 1,353 1,590 1,675 1,868 1,898 Macomb County 1,652 1,941 2,045 2,280 2,317 Manistee County 1,349 1,584 1,669 1,861 1,891 Marquette County 1,416 1,663 1,752 1,953 1,985 Mason County 1,412 1,659 1,748 1,949 1,980 Mecosta County 1,364 1,602 1,688 1,882 1,913 Menominee County 1,281 1,505 1,586 1,768 1,797 Midland County 1,517 1,781 1,877 2,093 2,127 Missaukee County 1,350 1,586 1,671 1,863 1,893 Monroe County 1,609 1,889 1,991 2,220 2,256 Montcalm County 1,370 1,609 1,695 1,890 1,920 Montmorency County 1,273 1,495 1,575 1,756 1,784 Muskegon County 1,373 1,612 1,699 1,894 1,925 Newaygo County 1,395 1,639 1,727 1,926 1,957 Oakland County 1,942 2,281 2,404 2,680 2,724 Oceana County 1,345 1,579 1,664 1,855 1,885 Ogemaw County 1,231 1,445 1,523 1,698 1,726 Ontonagon County 1,167 1,370 1,444 1,610 1,636 Osceola County 1,279 1,502 1,583 1,765 1,794 Oscoda County 1,208 1,419 1,495 1,667 1,694 Otsego County 1,403 1,647 1,736 1,936 1,967 Ottawa County 1,634 1,919 2,022 2,255 2,291 Presque Isle County 1,236 1,452 1,530 1,706 1,733 Roscommon County 1,239 1,456 1,534 1,710 1,738 Saginaw County 1,378 1,619 1,706 1,902 1,933 St. Clair County 1,545 1,814 1,912 2,132 2,166 St. Joseph County 1,358 1,595 1,681 1,874 1,905 Sanilac County 1,315 1,545 1,628 1,815 1,845 Schoolcraft County 1,326 1,557 1,641 1,830 1,859 Shiawassee County 1,392 1,635 1,723 1,921 1,952 Tuscola County 1,344 1,578 1,663 1,854 1,884 Van Buren County 1,503 1,765 1,860 2,074 2,107 Washtenaw County 2,055 2,413 2,543 2,835 2,881 Wayne County 1,598 1,877 1,978 2,205 2,241 Wexford County 1,354 1,591 1,676 1,869 1,899 Related Topic Local Standards: Housing and Utilities