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 Beaverhead County 1,573 1,848 1,947 2,171 2,206 Big Horn County 1,476 1,734 1,827 2,037 2,070 Blaine County 1,430 1,680 1,770 1,974 2,005 Broadwater County 1,690 1,985 2,092 2,333 2,370 Carbon County 1,784 2,095 2,208 2,462 2,502 Carter County 1,454 1,707 1,799 2,006 2,038 Cascade County 1,563 1,836 1,935 2,158 2,192 Chouteau County 1,399 1,644 1,732 1,931 1,962 Custer County 1,568 1,841 1,940 2,163 2,198 Daniels County 1,606 1,887 1,988 2,217 2,252 Dawson County 1,485 1,744 1,838 2,049 2,082 Deer Lodge County 1,372 1,611 1,698 1,893 1,924 Fallon County 1,655 1,944 2,048 2,284 2,320 Fergus County 1,356 1,592 1,678 1,871 1,901 Flathead County 1,816 2,132 2,247 2,505 2,546 Gallatin County 2,075 2,437 2,568 2,863 2,910 Garfield County 1,412 1,658 1,747 1,948 1,979 Glacier County 1,263 1,483 1,563 1,743 1,771 Golden Valley County 1,224 1,438 1,515 1,689 1,716 Granite County 1,563 1,836 1,935 2,158 2,192 Hill County 1,515 1,779 1,875 2,091 2,124 Jefferson County 1,908 2,241 2,361 2,633 2,675 Judith Basin County 1,330 1,562 1,646 1,835 1,865 Lake County 1,774 2,083 2,195 2,447 2,487 Lewis and Clark County 1,813 2,130 2,244 2,502 2,542 Liberty County 1,393 1,636 1,724 1,922 1,953 Lincoln County 1,495 1,756 1,850 2,063 2,096 McCone County 2,051 2,409 2,538 2,830 2,876 Madison County 1,727 2,028 2,137 2,383 2,421 Meagher County 1,437 1,688 1,779 1,984 2,016 Mineral County 1,589 1,866 1,966 2,192 2,227 Missoula County 1,884 2,213 2,332 2,600 2,642 Musselshell County 1,494 1,755 1,849 2,062 2,095 Park County 1,690 1,984 2,091 2,331 2,369 Petroleum County 1,497 1,758 1,853 2,066 2,099 Phillips County 1,475 1,733 1,826 2,036 2,069 Pondera County 1,420 1,668 1,758 1,960 1,992 Powder River County 1,398 1,642 1,730 1,929 1,960 Powell County 1,420 1,668 1,758 1,960 1,992 Prairie County 1,083 1,272 1,340 1,494 1,518 Ravalli County 1,704 2,001 2,109 2,352 2,389 Richland County 1,832 2,151 2,267 2,528 2,569 Roosevelt County 1,539 1,808 1,905 2,124 2,158 Rosebud County 1,413 1,660 1,749 1,950 1,982 Sanders County 1,485 1,744 1,838 2,049 2,082 Sheridan County 1,458 1,712 1,804 2,011 2,044 Silver Bow County 1,358 1,595 1,681 1,874 1,905 Stillwater County 1,786 2,098 2,211 2,465 2,505 Sweet Grass County 1,744 2,049 2,159 2,407 2,446 Teton County 1,585 1,862 1,962 2,188 2,223 Toole County 1,506 1,769 1,864 2,078 2,112 Treasure County 1,624 1,907 2,010 2,241 2,277 Valley County 1,496 1,757 1,851 2,064 2,097 Wheatland County 1,321 1,552 1,635 1,823 1,852 Wibaux County 1,298 1,525 1,607 1,792 1,821 Yellowstone County 1,779 2,090 2,202 2,455 2,495 Related Topic Local Standards: Housing and Utilities