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 Aitkin County $1,574 $1,849 $1,948 $2,172 $2,207 Anoka County $1,933 $2,270 $2,392 $2,667 $2,710 Becker County $1,702 $1,999 $2,106 $2,348 $2,386 Beltrami County $1,623 $1,907 $2,009 $2,240 $2,276 Benton County $1,710 $2,008 $2,116 $2,359 $2,397 Big Stone County $1,275 $1,498 $1,578 $1,759 $1,788 Blue Earth County $1,694 $1,989 $2,096 $2,337 $2,375 Brown County $1,463 $1,719 $1,811 $2,019 $2,052 Carlton County $1,690 $1,984 $2,091 $2,331 $2,369 Carver County $2,351 $2,762 $2,910 $3,245 $3,297 Cass County $1,586 $1,863 $1,963 $2,189 $2,224 Chippewa County $1,471 $1,727 $1,820 $2,029 $2,062 Chisago County $1,982 $2,328 $2,453 $2,735 $2,779 Clay County $1,813 $2,130 $2,244 $2,502 $2,542 Clearwater County $1,568 $1,841 $1,940 $2,163 $2,198 Cook County $1,768 $2,076 $2,188 $2,440 $2,479 Cottonwood County $1,414 $1,661 $1,750 $1,951 $1,983 Crow Wing County $1,621 $1,904 $2,006 $2,237 $2,273 Dakota County $2,060 $2,419 $2,549 $2,842 $2,888 Dodge County $1,812 $2,128 $2,242 $2,500 $2,540 Douglas County $1,738 $2,041 $2,151 $2,398 $2,437 Faribault County $1,352 $1,588 $1,673 $1,865 $1,896 Fillmore County $1,559 $1,832 $1,930 $2,152 $2,187 Freeborn County $1,421 $1,669 $1,759 $1,961 $1,993 Goodhue County $1,787 $2,099 $2,212 $2,466 $2,506 Grant County $1,440 $1,691 $1,782 $1,987 $2,019 Hennepin County $2,150 $2,525 $2,661 $2,967 $3,015 Houston County $1,684 $1,978 $2,084 $2,324 $2,361 Hubbard County $1,694 $1,989 $2,096 $2,337 $2,375 Isanti County $1,852 $2,175 $2,292 $2,556 $2,597 Itasca County $1,546 $1,815 $1,913 $2,133 $2,167 Jackson County $1,365 $1,603 $1,689 $1,883 $1,914 Kanabec County $1,620 $1,903 $2,005 $2,236 $2,272 Kandiyohi County $1,628 $1,912 $2,015 $2,247 $2,283 Kittson County $1,430 $1,680 $1,770 $1,974 $2,005 Koochiching County $1,303 $1,531 $1,613 $1,798 $1,828 Lac qui Parle County $1,374 $1,614 $1,701 $1,897 $1,927 Lake County $1,537 $1,805 $1,902 $2,121 $2,155 Lake of the Woods County $1,546 $1,815 $1,913 $2,133 $2,167 Le Sueur County $1,811 $2,127 $2,241 $2,499 $2,539 Lincoln County $1,375 $1,615 $1,702 $1,898 $1,928 Lyon County $1,517 $1,781 $1,877 $2,093 $2,127 McLeod County $1,702 $1,999 $2,106 $2,348 $2,386 Mahnomen County $1,454 $1,708 $1,800 $2,007 $2,039 Marshall County $1,436 $1,686 $1,777 $1,981 $2,013 Martin County $1,350 $1,586 $1,671 $1,863 $1,893 Meeker County $1,621 $1,904 $2,006 $2,237 $2,273 Mille Lacs County $1,692 $1,987 $2,094 $2,335 $2,373 Morrison County $1,598 $1,877 $1,978 $2,205 $2,241 Mower County $1,406 $1,651 $1,740 $1,940 $1,971 Murray County $1,438 $1,689 $1,780 $1,985 $2,017 Nicollet County $1,734 $2,037 $2,146 $2,393 $2,431 Nobles County $1,499 $1,760 $1,855 $2,068 $2,102 Norman County $1,364 $1,602 $1,688 $1,882 $1,913 Olmsted County $1,879 $2,206 $2,325 $2,592 $2,634 Otter Tail County $1,620 $1,903 $2,005 $2,236 $2,272 Pennington County $1,534 $1,801 $1,898 $2,116 $2,150 Pine County $1,597 $1,876 $1,977 $2,204 $2,240 Pipestone County $1,292 $1,517 $1,599 $1,783 $1,812 Polk County $1,653 $1,942 $2,046 $2,281 $2,318 Pope County $1,647 $1,934 $2,038 $2,272 $2,309 Ramsey County $1,931 $2,268 $2,390 $2,665 $2,708 Red Lake County $1,576 $1,851 $1,950 $2,174 $2,209 Redwood County $1,400 $1,645 $1,733 $1,932 $1,963 Renville County $1,498 $1,759 $1,854 $2,067 $2,101 Rice County $1,871 $2,197 $2,315 $2,581 $2,623 Rock County $1,519 $1,784 $1,880 $2,096 $2,130 Roseau County $1,526 $1,793 $1,889 $2,106 $2,140 St. Louis County $1,575 $1,850 $1,949 $2,173 $2,208 Scott County $2,237 $2,628 $2,769 $3,087 $3,137 Sherburne County $1,942 $2,280 $2,403 $2,679 $2,723 Sibley County $1,627 $1,910 $2,013 $2,244 $2,281 Stearns County $1,715 $2,015 $2,123 $2,367 $2,405 Steele County $1,697 $1,993 $2,100 $2,342 $2,379 Stevens County $1,496 $1,758 $1,852 $2,065 $2,098 Swift County $1,441 $1,692 $1,783 $1,988 $2,020 Todd County $1,454 $1,707 $1,799 $2,006 $2,038 Traverse County $1,427 $1,676 $1,766 $1,969 $2,001 Wabasha County $1,731 $2,033 $2,142 $2,388 $2,427 Wadena County $1,412 $1,658 $1,747 $1,948 $1,979 Waseca County $1,570 $1,844 $1,943 $2,166 $2,201 Washington County $2,208 $2,594 $2,733 $3,047 $3,096 Watonwan County $1,392 $1,635 $1,723 $1,921 $1,952 Wilkin County $1,416 $1,664 $1,753 $1,955 $1,986 Winona County $1,556 $1,828 $1,926 $2,147 $2,182 Wright County $2,016 $2,368 $2,495 $2,782 $2,827 Yellow Medicine County $1,498 $1,759 $1,854 $2,067 $2,101 Related Topic Local Standards: Housing and Utilities
