Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Bernalillo County $1,669 $1,961 $2,066 $2,304 $2,341 Catron County $1,299 $1,526 $1,608 $1,793 $1,822 Chaves County $1,370 $1,610 $1,696 $1,891 $1,922 Cibola County $1,364 $1,602 $1,688 $1,882 $1,913 Colfax County $1,349 $1,585 $1,670 $1,862 $1,892 Curry County $1,488 $1,747 $1,841 $2,053 $2,086 DeBaca County $1,947 $2,287 $2,410 $2,687 $2,731 Dona Ana County $1,527 $1,794 $1,890 $2,107 $2,141 Eddy County $1,584 $1,860 $1,960 $2,185 $2,221 Grant County $1,343 $1,577 $1,662 $1,853 $1,883 Guadalupe County $1,521 $1,787 $1,883 $2,100 $2,133 Harding County $1,335 $1,568 $1,652 $1,842 $1,872 Hidalgo County $1,219 $1,432 $1,509 $1,683 $1,710 Lea County $1,571 $1,845 $1,944 $2,168 $2,203 Lincoln County $1,600 $1,879 $1,980 $2,208 $2,243 Los Alamos County $2,185 $2,566 $2,704 $3,015 $3,064 Luna County $1,248 $1,465 $1,544 $1,722 $1,749 McKinley County $1,356 $1,592 $1,678 $1,871 $1,901 Mora County $1,376 $1,616 $1,703 $1,899 $1,929 Otero County $1,329 $1,561 $1,645 $1,834 $1,864 Quay County $1,090 $1,280 $1,349 $1,504 $1,528 Rio Arriba County $1,575 $1,850 $1,949 $2,173 $2,208 Roosevelt County $1,520 $1,785 $1,881 $2,097 $2,131 Sandoval County $1,669 $1,960 $2,065 $2,302 $2,340 San Juan County $1,604 $1,884 $1,985 $2,213 $2,249 San Miguel County $1,504 $1,766 $1,861 $2,075 $2,109 Santa Fe County $1,885 $2,214 $2,333 $2,601 $2,643 Sierra County $1,183 $1,389 $1,464 $1,632 $1,659 Socorro County $1,430 $1,680 $1,770 $1,974 $2,005 Taos County $1,681 $1,974 $2,080 $2,319 $2,357 Torrance County $1,350 $1,586 $1,671 $1,863 $1,893 Union County $1,357 $1,594 $1,680 $1,873 $1,903 Valencia County $1,499 $1,760 $1,855 $2,068 $2,102 Related Topic Local Standards: Housing and Utilities
