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 Baker County 1,406 1,651 1,740 1,940 1,971 Benton County 2,052 2,410 2,540 2,832 2,878 Clackamas County 2,339 2,747 2,895 3,228 3,280 Clatsop County 1,886 2,215 2,334 2,602 2,644 Columbia County 1,899 2,230 2,350 2,620 2,663 Coos County 1,641 1,927 2,031 2,265 2,301 Crook County 1,740 2,043 2,153 2,401 2,439 Curry County 1,708 2,006 2,114 2,357 2,395 Deschutes County 2,068 2,428 2,559 2,853 2,899 Douglas County 1,586 1,863 1,963 2,189 2,224 Gilliam County 1,384 1,626 1,713 1,910 1,941 Grant County 1,325 1,556 1,640 1,829 1,858 Harney County 1,243 1,460 1,538 1,715 1,743 Hood River County 2,178 2,559 2,696 3,006 3,055 Jackson County 1,867 2,193 2,311 2,577 2,618 Jefferson County 1,683 1,977 2,083 2,323 2,360 Josephine County 1,738 2,041 2,151 2,398 2,437 Klamath County 1,537 1,805 1,902 2,121 2,155 Lake County 1,357 1,593 1,679 1,872 1,902 Lane County 1,864 2,189 2,307 2,572 2,614 Lincoln County 1,723 2,024 2,133 2,378 2,417 Linn County 1,739 2,042 2,152 2,399 2,438 Malheur County 1,433 1,684 1,774 1,978 2,010 Marion County 1,834 2,154 2,270 2,531 2,572 Morrow County 1,451 1,704 1,796 2,003 2,035 Multnomah County 2,274 2,670 2,814 3,138 3,188 Polk County 1,912 2,245 2,366 2,638 2,681 Sherman County 1,409 1,655 1,744 1,945 1,976 Tillamook County 1,718 2,018 2,126 2,370 2,409 Umatilla County 1,600 1,879 1,980 2,208 2,243 Union County 1,547 1,816 1,914 2,134 2,169 Wallowa County 1,676 1,968 2,074 2,313 2,350 Wasco County 1,697 1,993 2,100 2,342 2,379 Washington County 2,303 2,705 2,850 3,178 3,229 Wheeler County 1,406 1,651 1,740 1,940 1,971 Yamhill County 1,984 2,330 2,455 2,737 2,782 Related Topic Local Standards: Housing and Utilities