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 Alcona County 1,143 1,343 1,415 1,578 1,603 Alger County 1,300 1,527 1,609 1,794 1,823 Allegan County 1,437 1,688 1,779 1,984 2,016 Alpena County 1,140 1,339 1,411 1,573 1,599 Antrim County 1,366 1,604 1,690 1,884 1,915 Arenac County 1,173 1,378 1,452 1,619 1,645 Baraga County 1,214 1,425 1,502 1,675 1,702 Barry County 1,439 1,690 1,781 1,986 2,018 Bay County 1,260 1,479 1,559 1,738 1,766 Benzie County 1,353 1,589 1,674 1,867 1,897 Berrien County 1,377 1,617 1,704 1,900 1,931 Branch County 1,277 1,500 1,581 1,763 1,791 Calhoun County 1,300 1,527 1,609 1,794 1,823 Cass County 1,363 1,601 1,687 1,881 1,911 Charlevoix County 1,401 1,646 1,734 1,933 1,965 Cheboygan County 1,273 1,495 1,575 1,756 1,784 Chippewa County 1,236 1,452 1,530 1,706 1,733 Clare County 1,164 1,367 1,440 1,606 1,632 Clinton County 1,581 1,857 1,957 2,182 2,217 Crawford County 1,185 1,391 1,466 1,635 1,661 Delta County 1,257 1,477 1,556 1,735 1,763 Dickinson County 1,233 1,448 1,526 1,701 1,729 Eaton County 1,487 1,746 1,840 2,052 2,085 Emmet County 1,452 1,705 1,797 2,004 2,036 Genesee County 1,382 1,624 1,711 1,908 1,939 Gladwin County 1,253 1,472 1,551 1,729 1,757 Gogebic County 1,124 1,320 1,391 1,551 1,576 Grand Traverse County 1,513 1,777 1,872 2,087 2,121 Gratiot County 1,240 1,457 1,535 1,712 1,739 Hillsdale County 1,260 1,480 1,560 1,739 1,767 Houghton County 1,244 1,461 1,539 1,716 1,744 Huron County 1,205 1,415 1,491 1,662 1,689 Ingham County 1,469 1,725 1,818 2,027 2,060 Ionia County 1,347 1,582 1,667 1,859 1,889 Iosco County 1,096 1,288 1,357 1,513 1,537 Iron County 1,145 1,345 1,417 1,580 1,605 Isabella County 1,370 1,609 1,695 1,890 1,920 Jackson County 1,349 1,584 1,669 1,861 1,891 Kalamazoo County 1,492 1,753 1,847 2,059 2,093 Kalkaska County 1,207 1,418 1,494 1,666 1,693 Kent County 1,475 1,732 1,825 2,035 2,068 Keweenaw County 1,205 1,415 1,491 1,662 1,689 Lake County 1,168 1,371 1,445 1,611 1,637 Lapeer County 1,442 1,694 1,785 1,990 2,022 Leelanau County 1,580 1,856 1,956 2,181 2,216 Lenawee County 1,377 1,617 1,704 1,900 1,931 Livingston County 1,739 2,042 2,152 2,399 2,438 Luce County 1,164 1,367 1,440 1,606 1,632 Mackinac County 1,277 1,500 1,581 1,763 1,791 Macomb County 1,530 1,796 1,893 2,111 2,145 Manistee County 1,304 1,532 1,614 1,800 1,829 Marquette County 1,361 1,599 1,685 1,879 1,909 Mason County 1,308 1,536 1,619 1,805 1,834 Mecosta County 1,307 1,535 1,617 1,803 1,832 Menominee County 1,178 1,384 1,458 1,626 1,652 Midland County 1,421 1,669 1,759 1,961 1,993 Missaukee County 1,237 1,453 1,531 1,707 1,735 Monroe County 1,493 1,754 1,848 2,061 2,094 Montcalm County 1,241 1,458 1,536 1,713 1,740 Montmorency County 1,181 1,387 1,462 1,630 1,656 Muskegon County 1,274 1,497 1,577 1,758 1,787 Newaygo County 1,303 1,531 1,613 1,798 1,828 Oakland County 1,804 2,119 2,233 2,490 2,530 Oceana County 1,239 1,456 1,534 1,710 1,738 Ogemaw County 1,171 1,375 1,449 1,616 1,642 Ontonagon County 1,138 1,337 1,409 1,571 1,596 Osceola County 1,200 1,409 1,485 1,656 1,683 Oscoda County 1,107 1,300 1,370 1,528 1,552 Otsego County 1,328 1,560 1,644 1,833 1,863 Ottawa County 1,516 1,780 1,876 2,092 2,126 Presque Isle County 1,161 1,364 1,437 1,602 1,628 Roscommon County 1,152 1,353 1,426 1,590 1,616 Saginaw County 1,311 1,539 1,622 1,809 1,838 St. Clair County 1,420 1,668 1,758 1,960 1,992 St. Joseph County 1,267 1,488 1,568 1,748 1,777 Sanilac County 1,236 1,452 1,530 1,706 1,733 Schoolcraft County 1,205 1,415 1,491 1,662 1,689 Shiawassee County 1,332 1,564 1,648 1,838 1,867 Tuscola County 1,283 1,507 1,588 1,771 1,799 Van Buren County 1,399 1,643 1,731 1,930 1,961 Washtenaw County 1,919 2,254 2,375 2,648 2,691 Wayne County 1,479 1,737 1,830 2,040 2,073 Wexford County 1,248 1,466 1,545 1,723 1,750 Related Topic Local Standards: Housing and Utilities