Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Aitkin County 1,437 1,688 1,779 1,984 2,016 Anoka County 1,757 2,064 2,175 2,425 2,464 Becker County 1,565 1,838 1,937 2,160 2,195 Beltrami County 1,452 1,705 1,797 2,004 2,036 Benton County 1,553 1,824 1,922 2,143 2,178 Big Stone County 1,233 1,448 1,526 1,701 1,729 Blue Earth County 1,556 1,828 1,926 2,147 2,182 Brown County 1,353 1,590 1,675 1,868 1,898 Carlton County 1,555 1,827 1,925 2,146 2,181 Carver County 2,126 2,497 2,631 2,934 2,981 Cass County 1,444 1,696 1,787 1,993 2,025 Chippewa County 1,306 1,534 1,616 1,802 1,831 Chisago County 1,813 2,130 2,244 2,502 2,542 Clay County 1,647 1,934 2,038 2,272 2,309 Clearwater County 1,419 1,666 1,756 1,958 1,990 Cook County 1,586 1,863 1,963 2,189 2,224 Cottonwood County 1,208 1,419 1,495 1,667 1,694 Crow Wing County 1,488 1,747 1,841 2,053 2,086 Dakota County 1,872 2,199 2,317 2,583 2,625 Dodge County 1,637 1,923 2,026 2,259 2,295 Douglas County 1,584 1,861 1,961 2,187 2,222 Faribault County 1,205 1,415 1,491 1,662 1,689 Fillmore County 1,415 1,662 1,751 1,952 1,984 Freeborn County 1,264 1,484 1,564 1,744 1,772 Goodhue County 1,650 1,938 2,042 2,277 2,314 Grant County 1,303 1,531 1,613 1,798 1,828 Hennepin County 1,958 2,299 2,423 2,702 2,745 Houston County 1,537 1,805 1,902 2,121 2,155 Hubbard County 1,482 1,740 1,834 2,045 2,078 Isanti County 1,677 1,969 2,075 2,314 2,351 Itasca County 1,427 1,676 1,766 1,969 2,001 Jackson County 1,281 1,505 1,586 1,768 1,797 Kanabec County 1,521 1,787 1,883 2,100 2,133 Kandiyohi County 1,477 1,735 1,828 2,038 2,071 Kittson County 1,268 1,489 1,569 1,749 1,778 Koochiching County 1,249 1,467 1,546 1,724 1,752 Lac qui Parle County 1,187 1,394 1,469 1,638 1,664 Lake County 1,437 1,688 1,779 1,984 2,016 Lake of the Woods County 1,336 1,570 1,654 1,844 1,874 Le Sueur County 1,646 1,933 2,037 2,271 2,308 Lincoln County 1,286 1,510 1,591 1,774 1,803 Lyon County 1,426 1,675 1,765 1,968 2,000 McLeod County 1,513 1,777 1,873 2,088 2,122 Mahnomen County 1,296 1,522 1,604 1,788 1,817 Marshall County 1,301 1,528 1,610 1,795 1,824 Martin County 1,237 1,453 1,531 1,707 1,735 Meeker County 1,488 1,747 1,841 2,053 2,086 Mille Lacs County 1,489 1,749 1,843 2,055 2,088 Morrison County 1,460 1,715 1,807 2,015 2,047 Mower County 1,332 1,564 1,648 1,838 1,867 Murray County 1,298 1,524 1,606 1,791 1,820 Nicollet County 1,593 1,870 1,971 2,198 2,233 Nobles County 1,362 1,600 1,686 1,880 1,910 Norman County 1,268 1,489 1,569 1,749 1,778 Olmsted County 1,688 1,982 2,089 2,329 2,367 Otter Tail County 1,480 1,739 1,832 2,043 2,076 Pennington County 1,375 1,615 1,702 1,898 1,928 Pine County 1,477 1,735 1,828 2,038 2,071 Pipestone County 1,281 1,505 1,586 1,768 1,797 Polk County 1,508 1,771 1,866 2,081 2,114 Pope County 1,500 1,761 1,856 2,069 2,103 Ramsey County 1,765 2,074 2,185 2,436 2,476 Red Lake County 1,360 1,597 1,683 1,877 1,907 Redwood County 1,260 1,479 1,559 1,738 1,766 Renville County 1,313 1,542 1,625 1,812 1,841 Rice County 1,727 2,028 2,137 2,383 2,421 Rock County 1,351 1,587 1,672 1,864 1,894 Roseau County 1,425 1,673 1,763 1,966 1,997 St. Louis County 1,433 1,684 1,774 1,978 2,010 Scott County 2,077 2,439 2,570 2,866 2,912 Sherburne County 1,757 2,064 2,175 2,425 2,464 Sibley County 1,483 1,742 1,836 2,047 2,080 Stearns County 1,576 1,851 1,951 2,175 2,210 Steele County 1,554 1,825 1,923 2,144 2,179 Stevens County 1,416 1,663 1,752 1,953 1,985 Swift County 1,285 1,509 1,590 1,773 1,801 Todd County 1,378 1,619 1,706 1,902 1,933 Traverse County 1,141 1,340 1,412 1,574 1,600 Wabasha County 1,628 1,912 2,015 2,247 2,283 Wadena County 1,296 1,522 1,604 1,788 1,817 Waseca County 1,488 1,747 1,841 2,053 2,086 Washington County 1,998 2,347 2,473 2,757 2,802 Watonwan County 1,193 1,402 1,477 1,647 1,673 Wilkin County 1,324 1,555 1,639 1,827 1,857 Winona County 1,474 1,731 1,824 2,034 2,067 Wright County 1,776 2,086 2,198 2,451 2,490 Yellow Medicine County 1,362 1,600 1,686 1,880 1,910 Related Topic Local Standards: Housing and Utilities