Texas - Local standards: Housing and utilities

 

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
Anderson County $1,433 $1,684 $1,774 $1,978 $2,010
Andrews County $1,834 $2,154 $2,270 $2,531 $2,572
Angelina County $1,557 $1,829 $1,927 $2,149 $2,183
Aransas County $1,883 $2,212 $2,331 $2,599 $2,641
Archer County $1,719 $2,019 $2,128 $2,373 $2,411
Armstrong County $1,547 $1,817 $1,915 $2,135 $2,170
Atascosa County $1,559 $1,831 $1,929 $2,151 $2,186
Austin County $1,832 $2,151 $2,267 $2,528 $2,569
Bailey County $1,092 $1,282 $1,351 $1,506 $1,531
Bandera County $1,848 $2,170 $2,287 $2,550 $2,591
Bastrop County $1,837 $2,158 $2,274 $2,536 $2,576
Baylor County $1,904 $2,236 $2,356 $2,627 $2,669
Bee County $1,422 $1,670 $1,760 $1,962 $1,994
Bell County $1,704 $2,001 $2,109 $2,352 $2,389
Bexar County $1,881 $2,209 $2,328 $2,596 $2,638
Blanco County $1,887 $2,216 $2,335 $2,604 $2,646
Borden County $1,511 $1,775 $1,870 $2,085 $2,119
Bosque County $1,419 $1,666 $1,756 $1,958 $1,990
Bowie County $1,584 $1,861 $1,961 $2,187 $2,222
Brazoria County $2,218 $2,605 $2,745 $3,061 $3,110
Brazos County $1,963 $2,306 $2,430 $2,709 $2,753
Brewster County $1,669 $1,961 $2,066 $2,304 $2,341
Briscoe County $1,328 $1,559 $1,643 $1,832 $1,862
Brooks County $1,350 $1,586 $1,671 $1,863 $1,893
Brown County $1,547 $1,817 $1,915 $2,135 $2,170
Burleson County $1,620 $1,903 $2,005 $2,236 $2,272
Burnet County $1,965 $2,308 $2,432 $2,712 $2,755
Caldwell County $1,685 $1,980 $2,086 $2,326 $2,363
Calhoun County $1,605 $1,886 $1,987 $2,216 $2,251
Callahan County $1,583 $1,859 $1,959 $2,184 $2,220
Cameron County $1,478 $1,736 $1,829 $2,039 $2,072
Camp County $1,454 $1,707 $1,799 $2,006 $2,038
Carson County $1,466 $1,721 $1,814 $2,023 $2,055
Cass County $1,378 $1,619 $1,706 $1,902 $1,933
Castro County $1,316 $1,546 $1,629 $1,816 $1,846
Chambers County $2,154 $2,530 $2,666 $2,973 $3,021
Cherokee County $1,526 $1,793 $1,889 $2,106 $2,140
Childress County $1,635 $1,920 $2,023 $2,256 $2,292
Clay County $1,530 $1,797 $1,894 $2,112 $2,146
Cochran County $1,248 $1,466 $1,545 $1,723 $1,750
Coke County $1,143 $1,343 $1,415 $1,578 $1,603
Coleman County $1,408 $1,654 $1,743 $1,943 $1,975
Collin County $2,589 $3,041 $3,204 $3,572 $3,630
Collingsworth County $1,016 $1,193 $1,257 $1,402 $1,424
Colorado County $1,706 $2,003 $2,111 $2,354 $2,392
Comal County $2,260 $2,654 $2,797 $3,119 $3,169
Comanche County $1,403 $1,647 $1,736 $1,936 $1,967
Concho County $1,331 $1,563 $1,647 $1,836 $1,866
Cooke County $1,698 $1,995 $2,102 $2,344 $2,382
Coryell County $1,546 $1,815 $1,913 $2,133 $2,167
Cottle County $1,274 $1,497 $1,577 $1,758 $1,787
Crane County $1,363 $1,601 $1,687 $1,881 $1,911
Crockett County $1,511 $1,775 $1,870 $2,085 $2,119
Crosby County $1,408 $1,653 $1,742 $1,942 $1,974
Culberson County $1,531 $1,798 $1,895 $2,113 $2,147
Dallam County $1,237 $1,453 $1,531 $1,707 $1,735
Dallas County $2,018 $2,370 $2,497 $2,784 $2,829
Dawson County $1,441 $1,692 $1,783 $1,988 $2,020
Deaf Smith County $1,493 $1,754 $1,848 $2,061 $2,094
Delta County $1,747 $2,052 $2,162 $2,411 $2,450
Denton County $2,448 $2,875 $3,030 $3,378 $3,433
DeWitt County $1,528 $1,795 $1,891 $2,108 $2,143
Dickens County $1,604 $1,884 $1,985 $2,213 $2,249
Dimmit County $1,328 $1,560 $1,644 $1,833 $1,863
Donley County $1,530 $1,796 $1,893 $2,111 $2,145
Duval County $1,344 $1,578 $1,663 $1,854 $1,884
Eastland County $1,489 $1,749 $1,843 $2,055 $2,088
Ector County $1,846 $2,168 $2,285 $2,548 $2,589
Edwards County $1,342 $1,576 $1,661 $1,852 $1,882
Ellis County $2,088 $2,452 $2,584 $2,881 $2,928
El Paso County $1,622 $1,906 $2,008 $2,239 $2,275
Erath County $1,784 $2,095 $2,208 $2,462 $2,502
Falls County $1,463 $1,719 $1,811 $2,019 $2,052
Fannin County $1,690 $1,984 $2,091 $2,331 $2,369
Fayette County $1,656 $1,945 $2,049 $2,285 $2,322
Fisher County $1,455 $1,709 $1,801 $2,008 $2,041
Floyd County $1,260 $1,479 $1,559 $1,738 $1,766
Foard County $1,328 $1,560 $1,644 $1,833 $1,863
Fort Bend County $2,435 $2,859 $3,013 $3,359 $3,414
Franklin County $1,770 $2,079 $2,191 $2,443 $2,482
Freestone County $1,579 $1,854 $1,954 $2,179 $2,214
Frio County $1,625 $1,908 $2,011 $2,242 $2,278
Gaines County $1,741 $2,045 $2,155 $2,403 $2,442
Galveston County $2,115 $2,484 $2,618 $2,919 $2,966
Garza County $1,526 $1,792 $1,888 $2,105 $2,139
Gillespie County $2,020 $2,373 $2,500 $2,788 $2,833
Glasscock County $1,158 $1,360 $1,433 $1,598 $1,624
Goliad County $1,618 $1,901 $2,003 $2,233 $2,269
Gonzales County $1,504 $1,766 $1,861 $2,075 $2,109
Gray County $1,552 $1,823 $1,921 $2,142 $2,176
Grayson County $1,760 $2,067 $2,178 $2,428 $2,468
Gregg County $1,596 $1,874 $1,975 $2,202 $2,238
Grimes County $1,764 $2,072 $2,183 $2,434 $2,473
Guadalupe County $1,925 $2,261 $2,383 $2,657 $2,700
Hale County $1,535 $1,803 $1,900 $2,119 $2,153
Hall County $1,317 $1,547 $1,630 $1,817 $1,847
Hamilton County $1,451 $1,704 $1,796 $2,003 $2,035
Hansford County $1,638 $1,924 $2,027 $2,260 $2,297
Hardeman County $1,345 $1,580 $1,665 $1,856 $1,886
Hardin County $1,631 $1,916 $2,019 $2,251 $2,288
Harris County $2,008 $2,358 $2,485 $2,771 $2,816
Harrison County $1,609 $1,889 $1,991 $2,220 $2,256
Hartley County $1,748 $2,053 $2,163 $2,412 $2,451
Haskell County $1,319 $1,549 $1,632 $1,820 $1,849
Hays County $2,157 $2,533 $2,669 $2,976 $3,024
Hemphill County $1,597 $1,875 $1,976 $2,203 $2,239
Henderson County $1,569 $1,843 $1,942 $2,165 $2,200
Hidalgo County $1,512 $1,776 $1,871 $2,086 $2,120
Hill County $1,545 $1,814 $1,912 $2,132 $2,166
Hockley County $1,618 $1,900 $2,002 $2,232 $2,268
Hood County $1,811 $2,127 $2,241 $2,499 $2,539
Hopkins County $1,516 $1,780 $1,876 $2,092 $2,126
Houston County $1,471 $1,727 $1,820 $2,029 $2,062
Howard County $1,535 $1,803 $1,900 $2,119 $2,153
Hudspeth County $1,116 $1,311 $1,381 $1,540 $1,565
Hunt County $1,760 $2,067 $2,178 $2,428 $2,468
Hutchinson County $1,385 $1,627 $1,714 $1,911 $1,942
Irion County $1,800 $2,114 $2,228 $2,484 $2,524
Jack County $1,705 $2,002 $2,110 $2,353 $2,391
Jackson County $1,512 $1,776 $1,871 $2,086 $2,120
Jasper County $1,517 $1,781 $1,877 $2,093 $2,127
Jeff Davis County $1,692 $1,987 $2,094 $2,335 $2,373
Jefferson County $1,778 $2,088 $2,200 $2,453 $2,493
Jim Hogg County $1,530 $1,796 $1,893 $2,111 $2,145
Jim Wells County $1,724 $2,025 $2,134 $2,379 $2,418
Johnson County $1,819 $2,136 $2,251 $2,510 $2,550
Jones County $1,373 $1,612 $1,699 $1,894 $1,925
Karnes County $1,482 $1,740 $1,834 $2,045 $2,078
Kaufman County $2,111 $2,480 $2,613 $2,913 $2,961
Kendall County $2,435 $2,859 $3,013 $3,359 $3,414
Kenedy County $1,511 $1,775 $1,870 $2,085 $2,119
Kent County $2,119 $2,489 $2,623 $2,925 $2,972
Kerr County $1,673 $1,965 $2,071 $2,309 $2,346
Kimble County $1,541 $1,810 $1,907 $2,126 $2,161
King County $1,511 $1,775 $1,870 $2,085 $2,119
Kinney County $1,223 $1,436 $1,513 $1,687 $1,714
Kleberg County $1,732 $2,034 $2,143 $2,389 $2,428
Knox County $1,180 $1,386 $1,461 $1,629 $1,655
Lamar County $1,605 $1,886 $1,987 $2,216 $2,251
Lamb County $1,307 $1,535 $1,617 $1,803 $1,832
Lampasas County $1,714 $2,013 $2,121 $2,365 $2,403
La Salle County $1,600 $1,879 $1,980 $2,208 $2,243
Lavaca County $1,656 $1,945 $2,050 $2,286 $2,323
Lee County $1,819 $2,136 $2,251 $2,510 $2,550
Leon County $1,402 $1,647 $1,735 $1,935 $1,966
Liberty County $1,673 $1,965 $2,071 $2,309 $2,346
Limestone County $1,497 $1,758 $1,853 $2,066 $2,099
Lipscomb County $1,459 $1,714 $1,806 $2,014 $2,046
Live Oak County $1,517 $1,781 $1,877 $2,093 $2,127
Llano County $1,622 $1,905 $2,007 $2,238 $2,274
Loving County $1,511 $1,775 $1,870 $2,085 $2,119
Lubbock County $1,802 $2,116 $2,230 $2,486 $2,527
Lynn County $1,682 $1,976 $2,082 $2,321 $2,359
McCulloch County $1,273 $1,495 $1,575 $1,756 $1,784
McLennan County $1,753 $2,058 $2,169 $2,418 $2,457
McMullen County $1,547 $1,816 $1,914 $2,134 $2,169
Madison County $1,534 $1,802 $1,899 $2,117 $2,152
Marion County $1,375 $1,615 $1,702 $1,898 $1,928
Martin County $2,162 $2,540 $2,676 $2,984 $3,032
Mason County $1,681 $1,975 $2,081 $2,320 $2,358
Matagorda County $1,629 $1,913 $2,016 $2,248 $2,284
Maverick County $1,586 $1,863 $1,963 $2,189 $2,224
Medina County $1,789 $2,101 $2,214 $2,469 $2,508
Menard County $1,029 $1,208 $1,273 $1,419 $1,442
Midland County $2,137 $2,510 $2,645 $2,949 $2,997
Milam County $1,529 $1,796 $1,892 $2,110 $2,144
Mills County $1,409 $1,655 $1,744 $1,945 $1,976
Mitchell County $1,514 $1,778 $1,874 $2,090 $2,123
Montague County $1,513 $1,777 $1,873 $2,088 $2,122
Montgomery County $2,194 $2,577 $2,715 $3,027 $3,076
Moore County $1,474 $1,731 $1,824 $2,034 $2,067
Morris County $1,328 $1,560 $1,644 $1,833 $1,863
Motley County $1,194 $1,403 $1,478 $1,648 $1,675
Nacogdoches County $1,533 $1,800 $1,897 $2,115 $2,149
Navarro County $1,530 $1,797 $1,894 $2,112 $2,146
Newton County $1,544 $1,814 $1,911 $2,131 $2,165
Nolan County $1,568 $1,841 $1,940 $2,163 $2,198
Nueces County $1,864 $2,189 $2,307 $2,572 $2,614
Ochiltree County $1,715 $2,014 $2,122 $2,366 $2,404
Oldham County $1,611 $1,892 $1,994 $2,223 $2,259
Orange County $1,660 $1,950 $2,055 $2,291 $2,328
Palo Pinto County $1,750 $2,056 $2,166 $2,415 $2,454
Panola County $1,500 $1,761 $1,856 $2,069 $2,103
Parker County $2,237 $2,627 $2,768 $3,086 $3,136
Parmer County $1,649 $1,937 $2,041 $2,276 $2,312
Pecos County $1,623 $1,907 $2,009 $2,240 $2,276
Polk County $1,451 $1,704 $1,796 $2,003 $2,035
Potter County $1,519 $1,784 $1,880 $2,096 $2,130
Presidio County $1,397 $1,641 $1,729 $1,928 $1,959
Rains County $1,585 $1,862 $1,962 $2,188 $2,223
Randall County $1,782 $2,093 $2,205 $2,459 $2,498
Reagan County $1,600 $1,879 $1,980 $2,208 $2,243
Real County $2,199 $2,582 $2,721 $3,034 $3,083
Red River County $1,329 $1,561 $1,645 $1,834 $1,864
Reeves County $1,535 $1,803 $1,900 $2,119 $2,153
Refugio County $1,317 $1,547 $1,630 $1,817 $1,847
Roberts County $2,011 $2,362 $2,489 $2,775 $2,820
Robertson County $1,623 $1,907 $2,009 $2,240 $2,276
Rockwall County $2,450 $2,877 $3,032 $3,381 $3,435
Runnels County $1,322 $1,553 $1,636 $1,824 $1,854
Rusk County $1,475 $1,732 $1,825 $2,035 $2,068
Sabine County $1,546 $1,815 $1,913 $2,133 $2,167
San Augustine County $1,445 $1,697 $1,788 $1,994 $2,026
San Jacinto County $1,692 $1,987 $2,094 $2,335 $2,373
San Patricio County $1,824 $2,142 $2,257 $2,517 $2,557
San Saba County $1,406 $1,651 $1,740 $1,940 $1,971
Schleicher County $1,360 $1,597 $1,683 $1,877 $1,907
Scurry County $1,545 $1,814 $1,912 $2,132 $2,166
Shackelford County $1,921 $2,256 $2,377 $2,650 $2,693
Shelby County $1,469 $1,725 $1,818 $2,027 $2,060
Sherman County $1,437 $1,688 $1,779 $1,984 $2,016
Smith County $1,684 $1,978 $2,084 $2,324 $2,361
Somervell County $1,875 $2,203 $2,321 $2,588 $2,630
Starr County $1,483 $1,742 $1,836 $2,047 $2,080
Stephens County $1,359 $1,596 $1,682 $1,875 $1,906
Sterling County $1,337 $1,571 $1,655 $1,845 $1,875
Stonewall County $1,305 $1,533 $1,615 $1,801 $1,830
Sutton County $1,701 $1,998 $2,105 $2,347 $2,385
Swisher County $1,396 $1,640 $1,728 $1,927 $1,958
Tarrant County $2,081 $2,444 $2,575 $2,871 $2,917
Taylor County $1,707 $2,005 $2,113 $2,356 $2,394
Terrell County $1,444 $1,696 $1,787 $1,993 $2,025
Terry County $1,514 $1,778 $1,874 $2,090 $2,123
Throckmorton County $1,423 $1,671 $1,761 $1,964 $1,995
Titus County $1,442 $1,694 $1,785 $1,990 $2,022
Tom Green County $1,669 $1,960 $2,065 $2,302 $2,340
Travis County $2,447 $2,874 $3,028 $3,376 $3,431
Trinity County $1,498 $1,759 $1,854 $2,067 $2,101
Tyler County $1,442 $1,694 $1,785 $1,990 $2,022
Upshur County $1,575 $1,850 $1,949 $2,173 $2,208
Upton County $1,425 $1,673 $1,763 $1,966 $1,997
Uvalde County $1,542 $1,812 $1,909 $2,129 $2,163
Val Verde County $1,719 $2,019 $2,128 $2,373 $2,411
Van Zandt County $1,613 $1,894 $1,996 $2,226 $2,261
Victoria County $1,789 $2,101 $2,214 $2,469 $2,508
Walker County $1,585 $1,862 $1,962 $2,188 $2,223
Waller County $2,072 $2,433 $2,564 $2,859 $2,905
Ward County $1,528 $1,795 $1,891 $2,108 $2,143
Washington County $1,869 $2,195 $2,313 $2,579 $2,621
Webb County $1,736 $2,038 $2,148 $2,395 $2,434
Wharton County $1,705 $2,002 $2,110 $2,353 $2,391
Wheeler County $1,462 $1,717 $1,809 $2,017 $2,050
Wichita County $1,527 $1,794 $1,890 $2,107 $2,141
Wilbarger County $1,333 $1,566 $1,650 $1,840 $1,869
Willacy County $1,366 $1,605 $1,691 $1,885 $1,916
Williamson County $2,301 $2,703 $2,848 $3,176 $3,227
Wilson County $2,001 $2,350 $2,476 $2,761 $2,805
Winkler County $1,401 $1,646 $1,734 $1,933 $1,965
Wise County $1,929 $2,265 $2,387 $2,662 $2,704
Wood County $1,583 $1,859 $1,959 $2,184 $2,220
Yoakum County $1,696 $1,992 $2,099 $2,340 $2,378
Young County $1,455 $1,709 $1,801 $2,008 $2,041
Zapata County $1,315 $1,545 $1,628 $1,815 $1,845
Zavala County $1,159 $1,362 $1,435 $1,600 $1,626