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 Accomack County $1,497 $1,758 $1,853 $2,066 $2,099 Albemarle County $2,191 $2,574 $2,712 $3,024 $3,073 Alleghany County $1,359 $1,596 $1,682 $1,875 $1,906 Amelia County $1,734 $2,037 $2,146 $2,393 $2,431 Amherst County $1,406 $1,651 $1,740 $1,940 $1,971 Appomattox County $1,438 $1,689 $1,780 $1,985 $2,017 Arlington County $3,318 $3,898 $4,107 $4,579 $4,653 Augusta County $1,659 $1,948 $2,053 $2,289 $2,326 Bath County $1,336 $1,569 $1,653 $1,843 $1,873 Bedford County $1,571 $1,845 $1,944 $2,168 $2,203 Bland County $1,336 $1,569 $1,653 $1,843 $1,873 Botetourt County $1,715 $2,014 $2,122 $2,366 $2,404 Brunswick County $1,331 $1,563 $1,647 $1,836 $1,866 Buchanan County $1,277 $1,500 $1,581 $1,763 $1,791 Buckingham County $1,391 $1,634 $1,722 $1,920 $1,951 Campbell County $1,395 $1,638 $1,726 $1,924 $1,956 Caroline County $1,786 $2,098 $2,211 $2,465 $2,505 Carroll County $1,245 $1,462 $1,541 $1,718 $1,746 Charles City County $1,523 $1,789 $1,885 $2,102 $2,136 Charlotte County $1,338 $1,572 $1,656 $1,846 $1,876 Chesterfield County $1,908 $2,241 $2,361 $2,633 $2,675 Clarke County $2,161 $2,539 $2,675 $2,983 $3,031 Craig County $1,462 $1,718 $1,810 $2,018 $2,051 Culpeper County $1,996 $2,344 $2,470 $2,754 $2,799 Cumberland County $1,492 $1,753 $1,847 $2,059 $2,093 Dickenson County $1,172 $1,377 $1,451 $1,618 $1,644 Dinwiddie County $1,578 $1,853 $1,953 $2,178 $2,213 Essex County $1,491 $1,751 $1,845 $2,057 $2,090 Fairfax County $3,003 $3,526 $3,716 $4,143 $4,210 Fauquier County $2,554 $3,000 $3,161 $3,525 $3,581 Floyd County $1,481 $1,740 $1,833 $2,044 $2,077 Fluvanna County $1,782 $2,093 $2,206 $2,460 $2,499 Franklin County $1,470 $1,726 $1,819 $2,028 $2,061 Frederick County $1,896 $2,226 $2,346 $2,616 $2,658 Giles County $1,333 $1,566 $1,650 $1,840 $1,869 Gloucester County $1,732 $2,034 $2,143 $2,389 $2,428 Goochland County $2,071 $2,432 $2,563 $2,858 $2,904 Grayson County $1,204 $1,414 $1,490 $1,661 $1,688 Greene County $1,850 $2,172 $2,289 $2,552 $2,593 Greensville County $1,258 $1,478 $1,557 $1,736 $1,764 Halifax County $1,269 $1,491 $1,571 $1,752 $1,780 Hanover County $1,993 $2,341 $2,467 $2,751 $2,795 Henrico County $1,856 $2,180 $2,297 $2,561 $2,603 Henry County $1,189 $1,396 $1,471 $1,640 $1,667 Highland County $1,349 $1,585 $1,670 $1,862 $1,892 Isle of Wight County $2,148 $2,522 $2,658 $2,964 $3,012 James City County $2,082 $2,446 $2,577 $2,873 $2,920 King and Queen County $1,492 $1,753 $1,847 $2,059 $2,093 King George County $2,140 $2,514 $2,649 $2,954 $3,001 King William County $1,681 $1,975 $2,081 $2,320 $2,358 Lancaster County $1,711 $2,010 $2,118 $2,362 $2,400 Lee County $1,215 $1,427 $1,504 $1,677 $1,704 Loudoun County $3,074 $3,610 $3,804 $4,241 $4,310 Louisa County $1,656 $1,945 $2,049 $2,285 $2,322 Lunenburg County $1,413 $1,660 $1,749 $1,950 $1,982 Madison County $1,728 $2,030 $2,139 $2,385 $2,423 Mathews County $1,837 $2,158 $2,274 $2,536 $2,576 Mecklenburg County $1,438 $1,689 $1,780 $1,985 $2,017 Middlesex County $1,574 $1,849 $1,948 $2,172 $2,207 Montgomery County $1,723 $2,024 $2,133 $2,378 $2,417 Nelson County $1,574 $1,849 $1,948 $2,172 $2,207 New Kent County $2,037 $2,392 $2,521 $2,811 $2,856 Northampton County $1,701 $1,998 $2,105 $2,347 $2,385 Northumberland County $1,670 $1,962 $2,067 $2,305 $2,342 Nottoway County $1,462 $1,717 $1,809 $2,017 $2,050 Orange County $1,858 $2,183 $2,300 $2,565 $2,606 Page County $1,474 $1,731 $1,824 $2,034 $2,067 Patrick County $1,319 $1,549 $1,632 $1,820 $1,849 Pittsylvania County $1,312 $1,541 $1,624 $1,811 $1,840 Powhatan County $1,991 $2,338 $2,464 $2,747 $2,792 Prince Edward County $1,424 $1,672 $1,762 $1,965 $1,996 Prince George County $1,759 $2,066 $2,177 $2,427 $2,467 Prince William County $2,580 $3,030 $3,193 $3,560 $3,618 Pulaski County $1,389 $1,631 $1,719 $1,917 $1,948 Rappahannock County $2,019 $2,372 $2,499 $2,786 $2,831 Richmond County $1,491 $1,751 $1,845 $2,057 $2,090 Roanoke County $1,670 $1,962 $2,067 $2,305 $2,342 Rockbridge County $1,521 $1,787 $1,883 $2,100 $2,133 Rockingham County $1,652 $1,940 $2,044 $2,279 $2,316 Russell County $1,193 $1,401 $1,476 $1,646 $1,672 Scott County $1,314 $1,543 $1,626 $1,813 $1,842 Shenandoah County $1,589 $1,867 $1,967 $2,193 $2,229 Smyth County $1,252 $1,471 $1,550 $1,728 $1,756 Southampton County $1,576 $1,851 $1,950 $2,174 $2,209 Spotsylvania County $2,048 $2,406 $2,535 $2,827 $2,872 Stafford County $2,450 $2,877 $3,032 $3,381 $3,435 Surry County $1,598 $1,877 $1,978 $2,205 $2,241 Sussex County $1,450 $1,703 $1,794 $2,000 $2,033 Tazewell County $1,269 $1,491 $1,571 $1,752 $1,780 Warren County $1,803 $2,118 $2,232 $2,489 $2,529 Washington County $1,426 $1,675 $1,765 $1,968 $2,000 Westmoreland County $1,616 $1,898 $2,000 $2,230 $2,266 Wise County $1,307 $1,535 $1,618 $1,804 $1,833 Wythe County $1,334 $1,567 $1,651 $1,841 $1,871 York County $2,201 $2,585 $2,724 $3,037 $3,086 Alexandria city $3,009 $3,534 $3,724 $4,152 $4,219 Bedford city $1,571 $1,845 $1,944 $2,168 $2,203 Bristol city $1,332 $1,565 $1,649 $1,839 $1,868 Buena Vista city $1,159 $1,362 $1,435 $1,600 $1,626 Charlottesville city $2,064 $2,425 $2,555 $2,849 $2,895 Chesapeake city $2,151 $2,526 $2,662 $2,968 $3,016 Colonial Heights city $1,613 $1,894 $1,996 $2,226 $2,261 Covington city $1,152 $1,353 $1,426 $1,590 $1,616 Danville city $1,290 $1,516 $1,597 $1,781 $1,809 Emporia city $1,586 $1,863 $1,963 $2,189 $2,224 Fairfax city $3,038 $3,568 $3,760 $4,192 $4,260 Falls Church city $4,044 $4,750 $5,005 $5,581 $5,671 Franklin city $1,908 $2,241 $2,361 $2,633 $2,675 Fredericksburg city $2,319 $2,724 $2,870 $3,200 $3,252 Galax city $1,266 $1,487 $1,567 $1,747 $1,775 Hampton city $1,752 $2,057 $2,168 $2,417 $2,456 Harrisonburg city $1,583 $1,859 $1,959 $2,184 $2,220 Hopewell city $1,347 $1,582 $1,667 $1,859 $1,889 Lexington city $1,633 $1,918 $2,021 $2,253 $2,290 Lynchburg city $1,453 $1,706 $1,798 $2,005 $2,037 Manassas city $2,343 $2,752 $2,900 $3,234 $3,286 Manassas Park city $2,284 $2,683 $2,827 $3,152 $3,203 Martinsville city $1,192 $1,400 $1,475 $1,645 $1,671 Newport News city $1,786 $2,097 $2,210 $2,464 $2,504 Norfolk city $1,875 $2,203 $2,321 $2,588 $2,630 Norton city $1,421 $1,669 $1,759 $1,961 $1,993 Petersburg city $1,538 $1,807 $1,904 $2,123 $2,157 Poquoson city $2,395 $2,813 $2,964 $3,305 $3,358 Portsmouth city $1,753 $2,059 $2,170 $2,420 $2,459 Radford city $1,559 $1,831 $1,929 $2,151 $2,186 Richmond city $1,857 $2,181 $2,298 $2,562 $2,604 Roanoke city $1,374 $1,614 $1,701 $1,897 $1,927 Salem city $1,690 $1,984 $2,091 $2,331 $2,369 Staunton city $1,479 $1,737 $1,830 $2,040 $2,073 Suffolk city $2,104 $2,471 $2,604 $2,903 $2,950 Virginia Beach city $2,071 $2,432 $2,563 $2,858 $2,904 Waynesboro city $1,539 $1,808 $1,905 $2,124 $2,158 Williamsburg city $1,873 $2,200 $2,318 $2,585 $2,626 Winchester city $1,795 $2,108 $2,221 $2,476 $2,516 Related Topic Local Standards: Housing and Utilities
