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 Alamance County $1,485 $1,744 $1,838 $2,049 $2,082 Alexander County $1,379 $1,620 $1,707 $1,903 $1,934 Alleghany County $1,335 $1,568 $1,652 $1,842 $1,872 Anson County $1,334 $1,567 $1,651 $1,841 $1,871 Ashe County $1,358 $1,595 $1,681 $1,874 $1,905 Avery County $1,357 $1,593 $1,679 $1,872 $1,902 Beaufort County $1,570 $1,844 $1,943 $2,166 $2,201 Bertie County $1,372 $1,611 $1,698 $1,893 $1,924 Bladen County $1,328 $1,559 $1,643 $1,832 $1,862 Brunswick County $1,663 $1,953 $2,058 $2,295 $2,332 Buncombe County $1,763 $2,071 $2,182 $2,433 $2,472 Burke County $1,324 $1,555 $1,639 $1,827 $1,857 Cabarrus County $1,824 $2,143 $2,258 $2,518 $2,558 Caldwell County $1,307 $1,535 $1,618 $1,804 $1,833 Camden County $1,725 $2,026 $2,135 $2,381 $2,419 Carteret County $1,752 $2,057 $2,168 $2,417 $2,456 Caswell County $1,368 $1,607 $1,693 $1,888 $1,918 Catawba County $1,403 $1,648 $1,737 $1,937 $1,968 Chatham County $1,989 $2,336 $2,462 $2,745 $2,789 Cherokee County $1,378 $1,618 $1,705 $1,901 $1,932 Chowan County $1,506 $1,769 $1,864 $2,078 $2,112 Clay County $1,505 $1,768 $1,863 $2,077 $2,111 Cleveland County $1,366 $1,605 $1,691 $1,885 $1,916 Columbus County $1,350 $1,586 $1,671 $1,863 $1,893 Craven County $1,514 $1,778 $1,874 $2,090 $2,123 Cumberland County $1,552 $1,823 $1,921 $2,142 $2,176 Currituck County $1,809 $2,125 $2,239 $2,496 $2,537 Dare County $1,968 $2,312 $2,436 $2,716 $2,760 Davidson County $1,426 $1,675 $1,765 $1,968 $2,000 Davie County $1,552 $1,823 $1,921 $2,142 $2,176 Duplin County $1,423 $1,671 $1,761 $1,964 $1,995 Durham County $1,769 $2,077 $2,189 $2,441 $2,480 Edgecombe County $1,417 $1,665 $1,754 $1,956 $1,987 Forsyth County $1,545 $1,814 $1,912 $2,132 $2,166 Franklin County $1,589 $1,867 $1,967 $2,193 $2,229 Gaston County $1,542 $1,812 $1,909 $2,129 $2,163 Gates County $1,530 $1,797 $1,894 $2,112 $2,146 Graham County $1,207 $1,418 $1,494 $1,666 $1,693 Granville County $1,571 $1,845 $1,944 $2,168 $2,203 Greene County $1,225 $1,439 $1,516 $1,690 $1,718 Guilford County $1,583 $1,859 $1,959 $2,184 $2,220 Halifax County $1,345 $1,580 $1,665 $1,856 $1,886 Harnett County $1,596 $1,874 $1,975 $2,202 $2,238 Haywood County $1,498 $1,759 $1,854 $2,067 $2,101 Henderson County $1,636 $1,922 $2,025 $2,258 $2,294 Hertford County $1,404 $1,649 $1,738 $1,938 $1,969 Hoke County $1,530 $1,797 $1,894 $2,112 $2,146 Hyde County $1,712 $2,011 $2,119 $2,363 $2,401 Iredell County $1,694 $1,990 $2,097 $2,338 $2,376 Jackson County $1,411 $1,657 $1,746 $1,947 $1,978 Johnston County $1,635 $1,920 $2,023 $2,256 $2,292 Jones County $1,403 $1,648 $1,737 $1,937 $1,968 Lee County $1,531 $1,798 $1,895 $2,113 $2,147 Lenoir County $1,361 $1,599 $1,685 $1,879 $1,909 Lincoln County $1,611 $1,892 $1,994 $2,223 $2,259 McDowell County $1,286 $1,510 $1,591 $1,774 $1,803 Macon County $1,323 $1,554 $1,637 $1,825 $1,855 Madison County $1,614 $1,896 $1,998 $2,228 $2,264 Martin County $1,286 $1,510 $1,591 $1,774 $1,803 Mecklenburg County $1,831 $2,150 $2,266 $2,527 $2,567 Mitchell County $1,385 $1,627 $1,714 $1,911 $1,942 Montgomery County $1,345 $1,579 $1,664 $1,855 $1,885 Moore County $1,760 $2,067 $2,178 $2,428 $2,468 Nash County $1,452 $1,705 $1,797 $2,004 $2,036 New Hanover County $1,809 $2,125 $2,239 $2,496 $2,537 Northampton County $1,396 $1,640 $1,728 $1,927 $1,958 Onslow County $1,539 $1,808 $1,905 $2,124 $2,158 Orange County $2,143 $2,517 $2,652 $2,957 $3,005 Pamlico County $1,583 $1,859 $1,959 $2,184 $2,220 Pasquotank County $1,630 $1,914 $2,017 $2,249 $2,285 Pender County $1,774 $2,084 $2,196 $2,449 $2,488 Perquimans County $1,617 $1,899 $2,001 $2,231 $2,267 Person County $1,408 $1,654 $1,743 $1,943 $1,975 Pitt County $1,567 $1,840 $1,939 $2,162 $2,197 Polk County $1,474 $1,731 $1,824 $2,034 $2,067 Randolph County $1,361 $1,598 $1,684 $1,878 $1,908 Richmond County $1,293 $1,518 $1,600 $1,784 $1,813 Robeson County $1,326 $1,557 $1,641 $1,830 $1,859 Rockingham County $1,330 $1,562 $1,646 $1,835 $1,865 Rowan County $1,441 $1,692 $1,783 $1,988 $2,020 Rutherford County $1,271 $1,493 $1,573 $1,754 $1,782 Sampson County $1,340 $1,573 $1,658 $1,849 $1,879 Scotland County $1,339 $1,572 $1,657 $1,848 $1,877 Stanly County $1,426 $1,675 $1,765 $1,968 $2,000 Stokes County $1,375 $1,615 $1,702 $1,898 $1,928 Surry County $1,332 $1,565 $1,649 $1,839 $1,868 Swain County $1,399 $1,644 $1,732 $1,931 $1,962 Transylvania County $1,597 $1,875 $1,976 $2,203 $2,239 Tyrrell County $1,604 $1,884 $1,985 $2,213 $2,249 Union County $1,874 $2,201 $2,319 $2,586 $2,627 Vance County $1,423 $1,671 $1,761 $1,964 $1,995 Wake County $2,025 $2,378 $2,506 $2,794 $2,839 Warren County $1,382 $1,624 $1,711 $1,908 $1,939 Washington County $1,381 $1,622 $1,709 $1,906 $1,936 Watauga County $1,642 $1,928 $2,032 $2,266 $2,302 Wayne County $1,416 $1,664 $1,753 $1,955 $1,986 Wilkes County $1,305 $1,533 $1,615 $1,801 $1,830 Wilson County $1,480 $1,739 $1,832 $2,043 $2,076 Yadkin County $1,334 $1,567 $1,651 $1,841 $1,871 Yancey County $1,361 $1,598 $1,684 $1,878 $1,908 Related Topic Local Standards: Housing and Utilities
