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 Adams County $1,504 $1,766 $1,861 $2,075 $2,109 Antelope County $1,410 $1,656 $1,745 $1,946 $1,977 Arthur County $1,738 $2,041 $2,151 $2,398 $2,437 Banner County $1,467 $1,723 $1,816 $2,025 $2,058 Blaine County $1,339 $1,572 $1,657 $1,848 $1,877 Boone County $1,524 $1,790 $1,886 $2,103 $2,137 Box Butte County $1,496 $1,758 $1,852 $2,065 $2,098 Boyd County $1,669 $1,960 $2,065 $2,302 $2,340 Brown County $1,139 $1,338 $1,410 $1,572 $1,598 Buffalo County $1,757 $2,064 $2,175 $2,425 $2,464 Burt County $1,408 $1,654 $1,743 $1,943 $1,975 Butler County $1,581 $1,857 $1,957 $2,182 $2,217 Cass County $1,875 $2,203 $2,321 $2,588 $2,630 Cedar County $1,391 $1,633 $1,721 $1,919 $1,950 Chase County $1,595 $1,873 $1,974 $2,201 $2,237 Cherry County $1,362 $1,600 $1,686 $1,880 $1,910 Cheyenne County $1,514 $1,778 $1,874 $2,090 $2,123 Clay County $1,403 $1,648 $1,737 $1,937 $1,968 Colfax County $1,336 $1,570 $1,654 $1,844 $1,874 Cuming County $1,462 $1,718 $1,810 $2,018 $2,051 Custer County $1,484 $1,743 $1,837 $2,048 $2,081 Dakota County $1,645 $1,932 $2,036 $2,270 $2,307 Dawes County $1,378 $1,619 $1,706 $1,902 $1,933 Dawson County $1,414 $1,661 $1,750 $1,951 $1,983 Deuel County $1,265 $1,486 $1,566 $1,746 $1,774 Dixon County $1,438 $1,689 $1,780 $1,985 $2,017 Dodge County $1,541 $1,810 $1,907 $2,126 $2,161 Douglas County $1,833 $2,152 $2,268 $2,529 $2,570 Dundy County $1,387 $1,628 $1,716 $1,913 $1,944 Fillmore County $1,345 $1,580 $1,665 $1,856 $1,886 Franklin County $1,334 $1,567 $1,651 $1,841 $1,871 Frontier County $1,455 $1,709 $1,801 $2,008 $2,041 Furnas County $1,320 $1,551 $1,634 $1,822 $1,851 Gage County $1,450 $1,703 $1,795 $2,001 $2,034 Garden County $1,106 $1,299 $1,369 $1,526 $1,551 Garfield County $1,436 $1,686 $1,777 $1,981 $2,013 Gosper County $1,559 $1,831 $1,929 $2,151 $2,186 Grant County $1,262 $1,482 $1,562 $1,742 $1,770 Greeley County $1,377 $1,617 $1,704 $1,900 $1,931 Hall County $1,607 $1,888 $1,989 $2,218 $2,254 Hamilton County $1,534 $1,802 $1,899 $2,117 $2,152 Harlan County $1,462 $1,717 $1,809 $2,017 $2,050 Hayes County $1,584 $1,860 $1,960 $2,185 $2,221 Hitchcock County $1,187 $1,394 $1,469 $1,638 $1,664 Holt County $1,391 $1,633 $1,721 $1,919 $1,950 Hooker County $1,332 $1,564 $1,648 $1,838 $1,867 Howard County $1,595 $1,873 $1,974 $2,201 $2,237 Jefferson County $1,433 $1,684 $1,774 $1,978 $2,010 Johnson County $1,391 $1,633 $1,721 $1,919 $1,950 Kearney County $1,650 $1,938 $2,042 $2,277 $2,314 Keith County $1,475 $1,733 $1,826 $2,036 $2,069 Keya Paha County $1,541 $1,810 $1,907 $2,126 $2,161 Kimball County $1,605 $1,886 $1,987 $2,216 $2,251 Knox County $1,353 $1,590 $1,675 $1,868 $1,898 Lancaster County $1,737 $2,040 $2,150 $2,397 $2,436 Lincoln County $1,624 $1,907 $2,010 $2,241 $2,277 Logan County $1,613 $1,894 $1,996 $2,226 $2,261 Loup County $1,354 $1,591 $1,676 $1,869 $1,899 McPherson County $1,252 $1,470 $1,549 $1,727 $1,755 Madison County $1,527 $1,794 $1,890 $2,107 $2,141 Merrick County $1,387 $1,628 $1,716 $1,913 $1,944 Morrill County $1,430 $1,680 $1,770 $1,974 $2,005 Nance County $1,464 $1,720 $1,812 $2,020 $2,053 Nemaha County $1,374 $1,614 $1,701 $1,897 $1,927 Nuckolls County $1,422 $1,670 $1,760 $1,962 $1,994 Otoe County $1,606 $1,887 $1,988 $2,217 $2,252 Pawnee County $1,400 $1,645 $1,733 $1,932 $1,963 Perkins County $1,339 $1,572 $1,657 $1,848 $1,877 Phelps County $1,478 $1,736 $1,829 $2,039 $2,072 Pierce County $1,488 $1,747 $1,841 $2,053 $2,086 Platte County $1,564 $1,837 $1,936 $2,159 $2,193 Polk County $1,391 $1,633 $1,721 $1,919 $1,950 Red Willow County $1,386 $1,628 $1,715 $1,912 $1,943 Richardson County $1,218 $1,430 $1,507 $1,680 $1,707 Rock County $1,252 $1,470 $1,549 $1,727 $1,755 Saline County $1,666 $1,957 $2,062 $2,299 $2,336 Sarpy County $1,973 $2,317 $2,442 $2,723 $2,767 Saunders County $1,735 $2,038 $2,147 $2,394 $2,433 Scotts Bluff County $1,580 $1,856 $1,956 $2,181 $2,216 Seward County $1,638 $1,924 $2,027 $2,260 $2,297 Sheridan County $1,350 $1,586 $1,671 $1,863 $1,893 Sherman County $1,283 $1,507 $1,588 $1,771 $1,799 Sioux County $1,620 $1,903 $2,005 $2,236 $2,272 Stanton County $1,477 $1,735 $1,828 $2,038 $2,071 Thayer County $1,327 $1,558 $1,642 $1,831 $1,860 Thomas County $1,105 $1,297 $1,367 $1,524 $1,549 Thurston County $1,340 $1,574 $1,659 $1,850 $1,880 Valley County $1,319 $1,550 $1,633 $1,821 $1,850 Washington County $1,920 $2,255 $2,376 $2,649 $2,692 Wayne County $1,399 $1,644 $1,732 $1,931 $1,962 Webster County $1,281 $1,505 $1,586 $1,768 $1,797 Wheeler County $1,415 $1,662 $1,751 $1,952 $1,984 York County $1,440 $1,691 $1,782 $1,987 $2,019 Related Topic Local Standards: Housing and Utilities
