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 Alachua County $1,735 $2,038 $2,147 $2,394 $2,433 Baker County $1,547 $1,817 $1,915 $2,135 $2,170 Bay County $1,706 $2,003 $2,111 $2,354 $2,392 Bradford County $1,395 $1,639 $1,727 $1,926 $1,957 Brevard County $1,740 $2,044 $2,154 $2,402 $2,440 Broward County $2,270 $2,667 $2,810 $3,133 $3,184 Calhoun County $1,333 $1,566 $1,650 $1,840 $1,869 Charlotte County $1,678 $1,971 $2,077 $2,316 $2,353 Citrus County $1,361 $1,598 $1,684 $1,878 $1,908 Clay County $1,701 $1,998 $2,105 $2,347 $2,385 Collier County $2,203 $2,587 $2,726 $3,039 $3,089 Columbia County $1,458 $1,713 $1,805 $2,013 $2,045 DeSoto County $1,379 $1,620 $1,707 $1,903 $1,934 Dixie County $1,311 $1,539 $1,622 $1,809 $1,838 Duval County $1,723 $2,024 $2,133 $2,378 $2,417 Escambia County $1,608 $1,889 $1,990 $2,219 $2,255 Flagler County $1,690 $1,984 $2,091 $2,331 $2,369 Franklin County $1,492 $1,752 $1,846 $2,058 $2,092 Gadsden County $1,407 $1,652 $1,741 $1,941 $1,973 Gilchrist County $1,471 $1,728 $1,821 $2,030 $2,063 Glades County $1,340 $1,573 $1,658 $1,849 $1,879 Gulf County $1,483 $1,741 $1,835 $2,046 $2,079 Hamilton County $1,295 $1,521 $1,603 $1,787 $1,816 Hardee County $1,391 $1,634 $1,722 $1,920 $1,951 Hendry County $1,452 $1,705 $1,797 $2,004 $2,036 Hernando County $1,526 $1,792 $1,888 $2,105 $2,139 Highlands County $1,412 $1,658 $1,747 $1,948 $1,979 Hillsborough County $1,912 $2,245 $2,366 $2,638 $2,681 Holmes County $1,314 $1,543 $1,626 $1,813 $1,842 Indian River County $1,679 $1,972 $2,078 $2,317 $2,354 Jackson County $1,271 $1,493 $1,573 $1,754 $1,782 Jefferson County $1,538 $1,807 $1,904 $2,123 $2,157 Lafayette County $1,431 $1,681 $1,771 $1,975 $2,007 Lake County $1,717 $2,017 $2,125 $2,369 $2,408 Lee County $1,815 $2,131 $2,246 $2,504 $2,545 Leon County $1,752 $2,057 $2,168 $2,417 $2,456 Levy County $1,391 $1,634 $1,722 $1,920 $1,951 Liberty County $1,260 $1,480 $1,560 $1,739 $1,767 Madison County $1,324 $1,554 $1,638 $1,826 $1,856 Manatee County $1,964 $2,307 $2,431 $2,711 $2,754 Marion County $1,445 $1,697 $1,788 $1,994 $2,026 Martin County $2,031 $2,385 $2,513 $2,802 $2,847 Miami-Dade County $2,291 $2,691 $2,836 $3,162 $3,213 Monroe County $3,065 $3,600 $3,793 $4,229 $4,297 Nassau County $1,796 $2,110 $2,223 $2,479 $2,519 Okaloosa County $1,850 $2,172 $2,289 $2,552 $2,593 Okeechobee County $1,488 $1,748 $1,842 $2,054 $2,087 Orange County $1,951 $2,292 $2,415 $2,693 $2,736 Osceola County $1,796 $2,110 $2,223 $2,479 $2,519 Palm Beach County $2,215 $2,601 $2,741 $3,056 $3,106 Pasco County $1,760 $2,067 $2,178 $2,428 $2,468 Pinellas County $1,868 $2,194 $2,312 $2,578 $2,619 Polk County $1,635 $1,921 $2,024 $2,257 $2,293 Putnam County $1,375 $1,615 $1,702 $1,898 $1,928 St. Johns County $2,160 $2,537 $2,673 $2,980 $3,029 St. Lucie County $1,815 $2,131 $2,246 $2,504 $2,545 Santa Rosa County $1,787 $2,099 $2,212 $2,466 $2,506 Sarasota County $1,862 $2,187 $2,305 $2,570 $2,612 Seminole County $1,940 $2,279 $2,401 $2,677 $2,720 Sumter County $1,659 $1,948 $2,053 $2,289 $2,326 Suwannee County $1,333 $1,566 $1,650 $1,840 $1,869 Taylor County $1,379 $1,620 $1,707 $1,903 $1,934 Union County $1,324 $1,554 $1,638 $1,826 $1,856 Volusia County $1,643 $1,929 $2,033 $2,267 $2,303 Wakulla County $1,553 $1,824 $1,922 $2,143 $2,178 Walton County $1,957 $2,298 $2,422 $2,701 $2,744 Washington County $1,423 $1,671 $1,761 $1,964 $1,995 Related Topic Local Standards: Housing and Utilities
