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 Adams County 1,369 1,608 1,694 1,889 1,919 Barnes County 1,332 1,565 1,649 1,839 1,868 Benson County 1,221 1,434 1,511 1,685 1,712 Billings County 1,396 1,640 1,728 1,927 1,958 Bottineau County 1,471 1,728 1,821 2,030 2,063 Bowman County 1,336 1,569 1,653 1,843 1,873 Burke County 1,356 1,592 1,678 1,871 1,901 Burleigh County 1,784 2,095 2,208 2,462 2,502 Cass County 1,690 1,984 2,091 2,331 2,369 Cavalier County 1,283 1,507 1,588 1,771 1,799 Dickey County 1,328 1,560 1,644 1,833 1,863 Divide County 1,391 1,633 1,721 1,919 1,950 Dunn County 1,614 1,896 1,998 2,228 2,264 Eddy County 1,306 1,534 1,616 1,802 1,831 Emmons County 1,264 1,484 1,564 1,744 1,772 Foster County 1,412 1,658 1,747 1,948 1,979 Golden Valley County 1,186 1,393 1,468 1,637 1,663 Grand Forks County 1,624 1,907 2,010 2,241 2,277 Grant County 1,148 1,349 1,421 1,584 1,610 Griggs County 1,283 1,507 1,588 1,771 1,799 Hettinger County 1,338 1,572 1,656 1,846 1,876 Kidder County 1,344 1,578 1,663 1,854 1,884 LaMoure County 1,283 1,507 1,588 1,771 1,799 Logan County 1,130 1,327 1,398 1,559 1,584 McHenry County 1,376 1,616 1,703 1,899 1,929 McIntosh County 1,240 1,457 1,535 1,712 1,739 McKenzie County 1,695 1,991 2,098 2,339 2,377 McLean County 1,372 1,611 1,698 1,893 1,924 Mercer County 1,453 1,706 1,798 2,005 2,037 Morton County 1,610 1,890 1,992 2,221 2,257 Mountrail County 1,501 1,763 1,858 2,072 2,105 Nelson County 1,200 1,409 1,485 1,656 1,683 Oliver County 1,629 1,913 2,016 2,248 2,284 Pembina County 1,193 1,402 1,477 1,647 1,673 Pierce County 1,361 1,598 1,684 1,878 1,908 Ramsey County 1,408 1,654 1,743 1,943 1,975 Ransom County 1,277 1,500 1,581 1,763 1,791 Renville County 1,425 1,674 1,764 1,967 1,999 Richland County 1,370 1,610 1,696 1,891 1,922 Rolette County 1,151 1,351 1,424 1,588 1,613 Sargent County 1,331 1,563 1,647 1,836 1,866 Sheridan County 1,178 1,384 1,458 1,626 1,652 Sioux County 1,361 1,598 1,684 1,878 1,908 Slope County 1,368 1,607 1,693 1,888 1,918 Stark County 1,676 1,968 2,074 2,313 2,350 Steele County 1,076 1,264 1,332 1,485 1,509 Stutsman County 1,402 1,647 1,735 1,935 1,966 Towner County 1,137 1,335 1,407 1,569 1,594 Traill County 1,415 1,662 1,751 1,952 1,984 Walsh County 1,252 1,471 1,550 1,728 1,756 Ward County 1,632 1,917 2,020 2,252 2,289 Wells County 1,357 1,594 1,680 1,873 1,903 Williams County 1,740 2,043 2,153 2,401 2,439 Related Topic Local Standards: Housing and Utilities