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 Allen County 1,349 1,585 1,670 1,862 1,892 Anderson County 1,503 1,765 1,860 2,074 2,107 Atchison County 1,419 1,666 1,756 1,958 1,990 Barber County 1,420 1,668 1,758 1,960 1,992 Barton County 1,349 1,584 1,669 1,861 1,891 Bourbon County 1,332 1,564 1,648 1,838 1,867 Brown County 1,252 1,471 1,550 1,728 1,756 Butler County 1,697 1,993 2,100 2,342 2,379 Chase County 1,307 1,535 1,618 1,804 1,833 Chautauqua County 1,372 1,611 1,698 1,893 1,924 Cherokee County 1,261 1,481 1,561 1,741 1,769 Cheyenne County 1,323 1,554 1,637 1,825 1,855 Clark County 1,340 1,573 1,658 1,849 1,879 Clay County 1,492 1,753 1,847 2,059 2,093 Cloud County 1,267 1,488 1,568 1,748 1,777 Coffey County 1,441 1,692 1,783 1,988 2,020 Comanche County 1,346 1,581 1,666 1,858 1,888 Cowley County 1,351 1,587 1,672 1,864 1,894 Crawford County 1,363 1,601 1,687 1,881 1,911 Decatur County 1,075 1,262 1,330 1,483 1,507 Dickinson County 1,462 1,717 1,809 2,017 2,050 Doniphan County 1,363 1,601 1,687 1,881 1,911 Douglas County 1,855 2,179 2,296 2,560 2,601 Edwards County 1,200 1,409 1,485 1,656 1,683 Elk County 1,241 1,458 1,536 1,713 1,740 Ellis County 1,630 1,914 2,017 2,249 2,285 Ellsworth County 1,345 1,579 1,664 1,855 1,885 Finney County 1,720 2,020 2,129 2,374 2,412 Ford County 1,481 1,740 1,833 2,044 2,077 Franklin County 1,612 1,893 1,995 2,224 2,260 Geary County 1,658 1,947 2,052 2,288 2,325 Gove County 1,448 1,701 1,792 1,998 2,030 Graham County 1,441 1,692 1,783 1,988 2,020 Grant County 1,497 1,758 1,853 2,066 2,099 Gray County 1,478 1,736 1,829 2,039 2,072 Greeley County 1,540 1,809 1,906 2,125 2,159 Greenwood County 1,215 1,427 1,504 1,677 1,704 Hamilton County 1,358 1,595 1,681 1,874 1,905 Harper County 1,330 1,562 1,646 1,835 1,865 Harvey County 1,521 1,786 1,882 2,098 2,132 Haskell County 1,551 1,822 1,920 2,141 2,175 Hodgeman County 1,566 1,839 1,938 2,161 2,196 Jackson County 1,571 1,845 1,944 2,168 2,203 Jefferson County 1,673 1,964 2,070 2,308 2,345 Jewell County 1,332 1,564 1,648 1,838 1,867 Johnson County 2,110 2,478 2,611 2,911 2,958 Kearny County 1,682 1,976 2,082 2,321 2,359 Kingman County 1,468 1,724 1,817 2,026 2,059 Kiowa County 1,575 1,850 1,949 2,173 2,208 Labette County 1,486 1,745 1,839 2,050 2,084 Lane County 1,218 1,431 1,508 1,681 1,709 Leavenworth County 1,807 2,123 2,237 2,494 2,535 Lincoln County 1,340 1,574 1,659 1,850 1,880 Linn County 1,469 1,725 1,818 2,027 2,060 Logan County 1,328 1,560 1,644 1,833 1,863 Lyon County 1,421 1,669 1,759 1,961 1,993 McPherson County 1,538 1,806 1,903 2,122 2,156 Marion County 1,351 1,587 1,672 1,864 1,894 Marshall County 1,370 1,609 1,695 1,890 1,920 Meade County 1,481 1,740 1,833 2,044 2,077 Miami County 1,855 2,179 2,296 2,560 2,601 Mitchell County 1,444 1,696 1,787 1,993 2,025 Montgomery County 1,368 1,607 1,693 1,888 1,918 Morris County 1,374 1,613 1,700 1,896 1,926 Morton County 1,326 1,557 1,641 1,830 1,859 Nemaha County 1,450 1,703 1,794 2,000 2,033 Neosho County 1,293 1,518 1,600 1,784 1,813 Ness County 1,248 1,466 1,545 1,723 1,750 Norton County 1,256 1,475 1,554 1,733 1,761 Osage County 1,483 1,741 1,835 2,046 2,079 Osborne County 1,142 1,341 1,413 1,575 1,601 Ottawa County 1,695 1,991 2,098 2,339 2,377 Pawnee County 1,372 1,611 1,698 1,893 1,924 Phillips County 1,225 1,439 1,516 1,690 1,718 Pottawatomie County 1,795 2,109 2,222 2,478 2,518 Pratt County 1,406 1,651 1,740 1,940 1,971 Rawlins County 1,416 1,663 1,752 1,953 1,985 Reno County 1,385 1,627 1,714 1,911 1,942 Republic County 1,366 1,604 1,690 1,884 1,915 Rice County 1,250 1,468 1,547 1,725 1,753 Riley County 1,810 2,126 2,240 2,498 2,538 Rooks County 1,217 1,429 1,506 1,679 1,706 Rush County 1,193 1,402 1,477 1,647 1,673 Russell County 1,526 1,792 1,888 2,105 2,139 Saline County 1,457 1,711 1,803 2,010 2,043 Scott County 1,401 1,646 1,734 1,933 1,965 Sedgwick County 1,593 1,871 1,972 2,199 2,234 Seward County 1,578 1,853 1,953 2,178 2,213 Shawnee County 1,504 1,766 1,861 2,075 2,109 Sheridan County 1,416 1,664 1,753 1,955 1,986 Sherman County 1,387 1,628 1,716 1,913 1,944 Smith County 1,277 1,500 1,581 1,763 1,791 Stafford County 1,312 1,541 1,624 1,811 1,840 Stanton County 1,311 1,539 1,622 1,809 1,838 Stevens County 1,547 1,816 1,914 2,134 2,169 Sumner County 1,509 1,772 1,867 2,082 2,115 Thomas County 1,408 1,653 1,742 1,942 1,974 Trego County 1,346 1,581 1,666 1,858 1,888 Wabaunsee County 1,501 1,763 1,858 2,072 2,105 Wallace County 1,381 1,622 1,709 1,906 1,936 Washington County 1,297 1,523 1,605 1,790 1,818 Wichita County 1,526 1,792 1,888 2,105 2,139 Wilson County 1,297 1,523 1,605 1,790 1,818 Woodson County 1,418 1,665 1,755 1,957 1,988 Wyandotte County 1,534 1,801 1,898 2,116 2,150 Related Topic Local Standards: Housing and Utilities