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 Appling County 1,252 1,470 1,549 1,727 1,755 Atkinson County 1,311 1,539 1,622 1,809 1,838 Bacon County 1,206 1,416 1,492 1,664 1,690 Baker County 1,218 1,430 1,507 1,680 1,707 Baldwin County 1,500 1,762 1,857 2,071 2,104 Banks County 1,525 1,791 1,887 2,104 2,138 Barrow County 1,586 1,863 1,963 2,189 2,224 Bartow County 1,609 1,889 1,991 2,220 2,256 Ben Hill County 1,352 1,588 1,673 1,865 1,896 Berrien County 1,344 1,578 1,663 1,854 1,884 Bibb County 1,491 1,751 1,845 2,057 2,090 Bleckley County 1,478 1,736 1,829 2,039 2,072 Brantley County 1,344 1,578 1,663 1,854 1,884 Brooks County 1,408 1,653 1,742 1,942 1,974 Bryan County 1,919 2,254 2,375 2,648 2,691 Bulloch County 1,505 1,768 1,863 2,077 2,111 Burke County 1,459 1,714 1,806 2,014 2,046 Butts County 1,450 1,703 1,795 2,001 2,034 Calhoun County 1,351 1,587 1,672 1,864 1,894 Camden County 1,545 1,814 1,912 2,132 2,166 Candler County 1,344 1,578 1,663 1,854 1,884 Carroll County 1,500 1,761 1,856 2,069 2,103 Catoosa County 1,435 1,685 1,776 1,980 2,012 Charlton County 1,406 1,651 1,740 1,940 1,971 Chatham County 1,770 2,078 2,190 2,442 2,481 Chattahoochee County 1,576 1,851 1,951 2,175 2,210 Chattooga County 1,256 1,475 1,554 1,733 1,761 Cherokee County 1,959 2,301 2,425 2,704 2,748 Clarke County 1,594 1,872 1,973 2,200 2,235 Clay County 1,342 1,576 1,661 1,852 1,882 Clayton County 1,485 1,744 1,838 2,049 2,082 Clinch County 1,198 1,407 1,483 1,654 1,680 Cobb County 1,993 2,341 2,467 2,751 2,795 Coffee County 1,382 1,624 1,711 1,908 1,939 Colquitt County 1,351 1,587 1,672 1,864 1,894 Columbia County 1,798 2,112 2,225 2,481 2,521 Cook County 1,448 1,701 1,792 1,998 2,030 Coweta County 1,853 2,176 2,293 2,557 2,598 Crawford County 1,350 1,586 1,671 1,863 1,893 Crisp County 1,349 1,584 1,669 1,861 1,891 Dade County 1,439 1,690 1,781 1,986 2,018 Dawson County 1,896 2,227 2,347 2,617 2,659 Decatur County 1,387 1,629 1,717 1,914 1,945 DeKalb County 1,930 2,267 2,389 2,664 2,707 Dodge County 1,514 1,778 1,874 2,090 2,123 Dooly County 1,260 1,479 1,559 1,738 1,766 Dougherty County 1,434 1,684 1,775 1,979 2,011 Douglas County 1,681 1,974 2,080 2,319 2,357 Early County 1,336 1,569 1,653 1,843 1,873 Echols County 1,186 1,393 1,468 1,637 1,663 Effingham County 1,688 1,982 2,089 2,329 2,367 Elbert County 1,296 1,522 1,604 1,788 1,817 Emanuel County 1,226 1,440 1,517 1,691 1,719 Evans County 1,197 1,406 1,482 1,652 1,679 Fannin County 1,465 1,721 1,813 2,021 2,054 Fayette County 2,173 2,552 2,689 2,998 3,047 Floyd County 1,479 1,737 1,830 2,040 2,073 Forsyth County 2,375 2,789 2,939 3,277 3,330 Franklin County 1,443 1,695 1,786 1,991 2,024 Fulton County 2,235 2,625 2,766 3,084 3,134 Gilmer County 1,538 1,806 1,903 2,122 2,156 Glascock County 1,509 1,773 1,868 2,083 2,116 Glynn County 1,690 1,985 2,092 2,333 2,370 Gordon County 1,470 1,726 1,819 2,028 2,061 Grady County 1,453 1,706 1,798 2,005 2,037 Greene County 1,791 2,103 2,216 2,471 2,511 Gwinnett County 1,929 2,265 2,387 2,662 2,704 Habersham County 1,467 1,723 1,816 2,025 2,058 Hall County 1,703 2,000 2,108 2,350 2,388 Hancock County 1,534 1,802 1,899 2,117 2,152 Haralson County 1,514 1,778 1,874 2,090 2,123 Harris County 1,991 2,338 2,464 2,747 2,792 Hart County 1,391 1,633 1,721 1,919 1,950 Heard County 1,468 1,724 1,817 2,026 2,059 Henry County 1,757 2,064 2,175 2,425 2,464 Houston County 1,565 1,838 1,937 2,160 2,195 Irwin County 1,309 1,537 1,620 1,806 1,835 Jackson County 1,699 1,996 2,103 2,345 2,383 Jasper County 1,445 1,697 1,788 1,994 2,026 Jeff Davis County 1,277 1,499 1,580 1,762 1,790 Jefferson County 1,308 1,536 1,619 1,805 1,834 Jenkins County 1,351 1,587 1,672 1,864 1,894 Johnson County 1,258 1,478 1,557 1,736 1,764 Jones County 1,502 1,764 1,859 2,073 2,106 Lamar County 1,568 1,842 1,941 2,164 2,199 Lanier County 1,397 1,641 1,729 1,928 1,959 Laurens County 1,420 1,667 1,757 1,959 1,991 Lee County 1,584 1,861 1,961 2,187 2,222 Liberty County 1,452 1,705 1,797 2,004 2,036 Lincoln County 1,624 1,907 2,010 2,241 2,277 Long County 1,586 1,863 1,963 2,189 2,224 Lowndes County 1,443 1,695 1,786 1,991 2,024 Lumpkin County 1,508 1,771 1,866 2,081 2,114 McDuffie County 1,391 1,634 1,722 1,920 1,951 McIntosh County 1,476 1,734 1,827 2,037 2,070 Macon County 1,273 1,495 1,575 1,756 1,784 Madison County 1,402 1,647 1,735 1,935 1,966 Marion County 1,457 1,711 1,803 2,010 2,043 Meriwether County 1,474 1,731 1,824 2,034 2,067 Miller County 1,411 1,657 1,746 1,947 1,978 Mitchell County 1,429 1,679 1,769 1,972 2,004 Monroe County 1,757 2,063 2,174 2,424 2,463 Montgomery County 1,337 1,571 1,655 1,845 1,875 Morgan County 1,763 2,071 2,182 2,433 2,472 Murray County 1,303 1,531 1,613 1,798 1,828 Muscogee County 1,541 1,810 1,907 2,126 2,161 Newton County 1,586 1,863 1,963 2,189 2,224 Oconee County 2,000 2,349 2,475 2,760 2,804 Oglethorpe County 1,492 1,752 1,846 2,058 2,092 Paulding County 1,704 2,001 2,109 2,352 2,389 Peach County 1,482 1,740 1,834 2,045 2,078 Pickens County 1,569 1,843 1,942 2,165 2,200 Pierce County 1,404 1,649 1,738 1,938 1,969 Pike County 1,778 2,088 2,200 2,453 2,493 Polk County 1,430 1,680 1,770 1,974 2,005 Pulaski County 1,358 1,595 1,681 1,874 1,905 Putnam County 1,445 1,697 1,788 1,994 2,026 Quitman County 1,012 1,189 1,253 1,397 1,420 Rabun County 1,490 1,750 1,844 2,056 2,089 Randolph County 1,216 1,428 1,505 1,678 1,705 Richmond County 1,444 1,696 1,787 1,993 2,025 Rockdale County 1,712 2,011 2,119 2,363 2,401 Schley County 1,532 1,799 1,896 2,114 2,148 Screven County 1,392 1,635 1,723 1,921 1,952 Seminole County 1,313 1,542 1,625 1,812 1,841 Spalding County 1,497 1,758 1,853 2,066 2,099 Stephens County 1,301 1,528 1,610 1,795 1,824 Stewart County 1,313 1,542 1,625 1,812 1,841 Sumter County 1,442 1,694 1,785 1,990 2,022 Talbot County 1,433 1,683 1,773 1,977 2,009 Taliaferro County 1,334 1,567 1,651 1,841 1,871 Tattnall County 1,311 1,539 1,622 1,809 1,838 Taylor County 1,306 1,534 1,616 1,802 1,831 Telfair County 1,456 1,710 1,802 2,009 2,042 Terrell County 1,392 1,635 1,723 1,921 1,952 Thomas County 1,615 1,897 1,999 2,229 2,265 Tift County 1,446 1,699 1,790 1,996 2,028 Toombs County 1,359 1,596 1,682 1,875 1,906 Towns County 1,462 1,718 1,810 2,018 2,051 Treutlen County 1,230 1,444 1,522 1,697 1,724 Troup County 1,486 1,745 1,839 2,050 2,084 Turner County 1,256 1,475 1,554 1,733 1,761 Twiggs County 1,264 1,484 1,564 1,744 1,772 Union County 1,537 1,805 1,902 2,121 2,155 Upson County 1,321 1,552 1,635 1,823 1,852 Walker County 1,416 1,664 1,753 1,955 1,986 Walton County 1,765 2,073 2,184 2,435 2,474 Ware County 1,225 1,439 1,516 1,690 1,718 Warren County 1,392 1,635 1,723 1,921 1,952 Washington County 1,403 1,648 1,737 1,937 1,968 Wayne County 1,422 1,670 1,760 1,962 1,994 Webster County 1,357 1,593 1,679 1,872 1,902 Wheeler County 1,137 1,335 1,407 1,569 1,594 White County 1,537 1,805 1,902 2,121 2,155 Whitfield County 1,390 1,632 1,720 1,918 1,949 Wilcox County 1,378 1,619 1,706 1,902 1,933 Wilkes County 1,393 1,636 1,724 1,922 1,953 Wilkinson County 1,252 1,471 1,550 1,728 1,756 Worth County 1,298 1,524 1,606 1,791 1,820 Related Topic Local Standards: Housing and Utilities