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 Beaver County 1,412 1,659 1,748 1,949 1,980 Box Elder County 1,592 1,870 1,970 2,197 2,232 Cache County 1,662 1,952 2,057 2,294 2,331 Carbon County 1,345 1,579 1,664 1,855 1,885 Daggett County 1,205 1,415 1,491 1,662 1,689 Davis County 1,899 2,230 2,350 2,620 2,663 Duchesne County 1,602 1,882 1,983 2,211 2,247 Emery County 1,273 1,495 1,575 1,756 1,784 Garfield County 1,555 1,827 1,925 2,146 2,181 Grand County 1,586 1,863 1,963 2,189 2,224 Iron County 1,547 1,817 1,915 2,135 2,170 Juab County 1,599 1,878 1,979 2,207 2,242 Kane County 1,568 1,842 1,941 2,164 2,199 Millard County 1,439 1,690 1,781 1,986 2,018 Morgan County 2,341 2,749 2,897 3,230 3,282 Piute County 1,367 1,606 1,692 1,887 1,917 Rich County 1,497 1,758 1,853 2,066 2,099 Salt Lake County 1,967 2,310 2,434 2,714 2,758 San Juan County 1,589 1,867 1,967 2,193 2,229 Sanpete County 1,498 1,759 1,854 2,067 2,101 Sevier County 1,450 1,703 1,794 2,000 2,033 Summit County 2,566 3,014 3,176 3,541 3,598 Tooele County 1,748 2,053 2,163 2,412 2,451 Uintah County 1,604 1,884 1,985 2,213 2,249 Utah County 1,940 2,279 2,401 2,677 2,720 Wasatch County 2,279 2,676 2,820 3,144 3,195 Washington County 1,812 2,128 2,242 2,500 2,540 Wayne County 1,693 1,988 2,095 2,336 2,374 Weber County 1,732 2,035 2,144 2,391 2,429 Related Topic Local Standards: Housing and Utilities