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 Adams County 1,797 2,111 2,224 2,480 2,520 Allegheny County 1,657 1,946 2,051 2,287 2,324 Armstrong County 1,375 1,615 1,702 1,898 1,928 Beaver County 1,505 1,768 1,863 2,077 2,111 Bedford County 1,394 1,637 1,725 1,923 1,954 Berks County 1,793 2,106 2,219 2,474 2,514 Blair County 1,368 1,607 1,693 1,888 1,918 Bradford County 1,424 1,672 1,762 1,965 1,996 Bucks County 2,376 2,790 2,940 3,278 3,331 Butler County 1,813 2,130 2,244 2,502 2,542 Cambria County 1,322 1,553 1,636 1,824 1,854 Cameron County 1,244 1,461 1,540 1,717 1,745 Carbon County 1,566 1,839 1,938 2,161 2,196 Centre County 1,884 2,213 2,332 2,600 2,642 Chester County 2,510 2,949 3,107 3,464 3,520 Clarion County 1,319 1,549 1,632 1,820 1,849 Clearfield County 1,298 1,525 1,607 1,792 1,821 Clinton County 1,397 1,641 1,729 1,928 1,959 Columbia County 1,485 1,744 1,838 2,049 2,082 Crawford County 1,349 1,585 1,670 1,862 1,892 Cumberland County 1,768 2,076 2,188 2,440 2,479 Dauphin County 1,669 1,961 2,066 2,304 2,341 Delaware County 2,144 2,519 2,654 2,959 3,007 Elk County 1,290 1,515 1,596 1,780 1,808 Erie County 1,475 1,733 1,826 2,036 2,069 Fayette County 1,373 1,612 1,699 1,894 1,925 Forest County 1,135 1,333 1,405 1,567 1,592 Franklin County 1,635 1,921 2,024 2,257 2,293 Fulton County 1,552 1,823 1,921 2,142 2,176 Greene County 1,322 1,553 1,636 1,824 1,854 Huntingdon County 1,417 1,665 1,754 1,956 1,987 Indiana County 1,384 1,626 1,713 1,910 1,941 Jefferson County 1,228 1,442 1,520 1,695 1,722 Juniata County 1,411 1,657 1,746 1,947 1,978 Lackawanna County 1,595 1,873 1,974 2,201 2,237 Lancaster County 1,799 2,113 2,227 2,483 2,523 Lawrence County 1,378 1,618 1,705 1,901 1,932 Lebanon County 1,635 1,920 2,023 2,256 2,292 Lehigh County 1,843 2,165 2,281 2,543 2,584 Luzerne County 1,493 1,754 1,848 2,061 2,094 Lycoming County 1,511 1,775 1,870 2,085 2,119 McKean County 1,200 1,409 1,485 1,656 1,683 Mercer County 1,349 1,585 1,670 1,862 1,892 Mifflin County 1,371 1,610 1,697 1,892 1,923 Monroe County 1,857 2,181 2,298 2,562 2,604 Montgomery County 2,340 2,748 2,896 3,229 3,281 Montour County 1,604 1,884 1,985 2,213 2,249 Northampton County 1,932 2,269 2,391 2,666 2,709 Northumberland County 1,371 1,610 1,697 1,892 1,923 Perry County 1,621 1,904 2,006 2,237 2,273 Philadelphia County 1,618 1,900 2,002 2,232 2,268 Pike County 1,761 2,069 2,180 2,431 2,470 Potter County 1,333 1,566 1,650 1,840 1,869 Schuylkill County 1,411 1,657 1,746 1,947 1,978 Snyder County 1,485 1,744 1,838 2,049 2,082 Somerset County 1,334 1,567 1,651 1,841 1,871 Sullivan County 1,422 1,670 1,760 1,962 1,994 Susquehanna County 1,528 1,795 1,891 2,108 2,143 Tioga County 1,467 1,723 1,816 2,025 2,058 Union County 1,626 1,909 2,012 2,243 2,280 Venango County 1,298 1,524 1,606 1,791 1,820 Warren County 1,295 1,521 1,603 1,787 1,816 Washington County 1,613 1,894 1,996 2,226 2,261 Wayne County 1,652 1,940 2,044 2,279 2,316 Westmoreland County 1,517 1,781 1,877 2,093 2,127 Wyoming County 1,568 1,842 1,941 2,164 2,199 York County 1,776 2,086 2,198 2,451 2,490 Related Topic Local Standards: Housing and Utilities