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 Accomack County 1,513 1,777 1,872 2,087 2,121 Albemarle County 2,121 2,491 2,625 2,927 2,974 Alleghany County 1,349 1,584 1,669 1,861 1,891 Amelia County 1,595 1,873 1,974 2,201 2,237 Amherst County 1,428 1,677 1,767 1,970 2,002 Appomattox County 1,435 1,685 1,776 1,980 2,012 Arlington County 3,255 3,824 4,029 4,492 4,565 Augusta County 1,642 1,928 2,032 2,266 2,302 Bath County 1,383 1,625 1,712 1,909 1,940 Bedford County 1,576 1,851 1,951 2,175 2,210 Bland County 1,305 1,533 1,615 1,801 1,830 Botetourt County 1,723 2,024 2,133 2,378 2,417 Brunswick County 1,308 1,536 1,619 1,805 1,834 Buchanan County 1,260 1,479 1,559 1,738 1,766 Buckingham County 1,358 1,595 1,681 1,874 1,905 Campbell County 1,421 1,669 1,759 1,961 1,993 Caroline County 1,774 2,083 2,195 2,447 2,487 Carroll County 1,261 1,481 1,561 1,741 1,769 Charles City County 1,532 1,799 1,896 2,114 2,148 Charlotte County 1,378 1,619 1,706 1,902 1,933 Chesterfield County 1,894 2,224 2,344 2,614 2,656 Clarke County 2,054 2,412 2,542 2,834 2,880 Craig County 1,341 1,575 1,660 1,851 1,881 Culpeper County 1,993 2,340 2,466 2,750 2,794 Cumberland County 1,446 1,699 1,790 1,996 2,028 Dickenson County 1,201 1,411 1,487 1,658 1,685 Dinwiddie County 1,610 1,890 1,992 2,221 2,257 Essex County 1,508 1,771 1,866 2,081 2,114 Fairfax County 2,918 3,428 3,612 4,027 4,092 Fauquier County 2,484 2,917 3,074 3,428 3,483 Floyd County 1,409 1,655 1,744 1,945 1,976 Fluvanna County 1,791 2,103 2,216 2,471 2,511 Franklin County 1,506 1,769 1,864 2,078 2,112 Frederick County 1,877 2,205 2,323 2,590 2,632 Giles County 1,337 1,571 1,655 1,845 1,875 Gloucester County 1,711 2,010 2,118 2,362 2,400 Goochland County 2,081 2,444 2,575 2,871 2,917 Grayson County 1,168 1,372 1,446 1,612 1,638 Greene County 1,822 2,140 2,255 2,514 2,555 Greensville County 1,274 1,497 1,577 1,758 1,787 Halifax County 1,301 1,528 1,610 1,795 1,824 Hanover County 1,991 2,338 2,464 2,747 2,792 Henrico County 1,856 2,180 2,297 2,561 2,603 Henry County 1,191 1,399 1,474 1,644 1,670 Highland County 1,392 1,635 1,723 1,921 1,952 Isle of Wight County 2,091 2,456 2,588 2,886 2,932 James City County 2,102 2,468 2,601 2,900 2,947 King and Queen County 1,541 1,810 1,907 2,126 2,161 King George County 2,123 2,494 2,628 2,930 2,978 King William County 1,670 1,962 2,067 2,305 2,342 Lancaster County 1,625 1,908 2,011 2,242 2,278 Lee County 1,218 1,430 1,507 1,680 1,707 Loudoun County 2,990 3,511 3,700 4,126 4,192 Louisa County 1,643 1,929 2,033 2,267 2,303 Lunenburg County 1,399 1,643 1,731 1,930 1,961 Madison County 1,759 2,066 2,177 2,427 2,467 Mathews County 1,740 2,044 2,154 2,402 2,440 Mecklenburg County 1,443 1,695 1,786 1,991 2,024 Middlesex County 1,605 1,886 1,987 2,216 2,251 Montgomery County 1,687 1,982 2,088 2,328 2,366 Nelson County 1,623 1,907 2,009 2,240 2,276 New Kent County 2,056 2,414 2,544 2,837 2,882 Northampton County 1,617 1,899 2,001 2,231 2,267 Northumberland County 1,696 1,992 2,099 2,340 2,378 Nottoway County 1,506 1,769 1,864 2,078 2,112 Orange County 1,837 2,158 2,274 2,536 2,576 Page County 1,415 1,662 1,751 1,952 1,984 Patrick County 1,235 1,451 1,529 1,705 1,732 Pittsylvania County 1,308 1,536 1,619 1,805 1,834 Powhatan County 1,969 2,313 2,437 2,717 2,761 Prince Edward County 1,370 1,610 1,696 1,891 1,922 Prince George County 1,779 2,090 2,202 2,455 2,495 Prince William County 2,497 2,932 3,090 3,445 3,501 Pulaski County 1,390 1,632 1,720 1,918 1,949 Rappahannock County 2,011 2,362 2,489 2,775 2,820 Richmond County 1,590 1,868 1,968 2,194 2,230 Roanoke County 1,654 1,943 2,047 2,282 2,319 Rockbridge County 1,552 1,823 1,921 2,142 2,176 Rockingham County 1,627 1,911 2,014 2,246 2,282 Russell County 1,178 1,384 1,458 1,626 1,652 Scott County 1,245 1,462 1,541 1,718 1,746 Shenandoah County 1,582 1,858 1,958 2,183 2,218 Smyth County 1,273 1,495 1,575 1,756 1,784 Southampton County 1,594 1,872 1,973 2,200 2,235 Spotsylvania County 2,015 2,367 2,494 2,781 2,826 Stafford County 2,412 2,833 2,985 3,328 3,382 Surry County 1,634 1,919 2,022 2,255 2,291 Sussex County 1,437 1,687 1,778 1,982 2,014 Tazewell County 1,252 1,471 1,550 1,728 1,756 Warren County 1,755 2,061 2,172 2,422 2,461 Washington County 1,435 1,685 1,776 1,980 2,012 Westmoreland County 1,561 1,833 1,932 2,154 2,189 Wise County 1,337 1,571 1,655 1,845 1,875 Wythe County 1,343 1,577 1,662 1,853 1,883 York County 2,203 2,587 2,726 3,039 3,089 Alexandria city 2,926 3,436 3,621 4,037 4,103 Bedford city 1,576 1,851 1,951 2,175 2,210 Bristol city 1,336 1,570 1,654 1,844 1,874 Buena Vista city 1,214 1,426 1,503 1,676 1,703 Charlottesville city 1,997 2,345 2,471 2,755 2,800 Chesapeake city 2,121 2,491 2,625 2,927 2,974 Colonial Heights city 1,602 1,882 1,983 2,211 2,247 Covington city 1,143 1,342 1,414 1,577 1,602 Danville city 1,349 1,585 1,670 1,862 1,892 Emporia city 1,454 1,708 1,800 2,007 2,039 Fairfax city 2,929 3,440 3,625 4,042 4,107 Falls Church city 3,807 4,472 4,712 5,254 5,339 Franklin city 1,707 2,005 2,113 2,356 2,394 Fredericksburg city 2,301 2,703 2,848 3,176 3,227 Galax city 1,301 1,528 1,610 1,795 1,824 Hampton city 1,762 2,070 2,181 2,432 2,471 Harrisonburg city 1,538 1,806 1,903 2,122 2,156 Hopewell city 1,318 1,548 1,631 1,819 1,848 Lexington city 1,744 2,049 2,159 2,407 2,446 Lynchburg city 1,449 1,702 1,793 1,999 2,031 Manassas city 2,322 2,727 2,874 3,205 3,256 Manassas Park city 2,223 2,611 2,751 3,067 3,117 Martinsville city 1,206 1,417 1,493 1,665 1,692 Newport News city 1,782 2,093 2,206 2,460 2,499 Norfolk city 1,854 2,177 2,294 2,558 2,599 Norton city 1,355 1,591 1,677 1,870 1,900 Petersburg city 1,475 1,733 1,826 2,036 2,069 Poquoson city 2,371 2,785 2,935 3,273 3,325 Portsmouth city 1,739 2,042 2,152 2,399 2,438 Radford city 1,549 1,819 1,917 2,137 2,172 Richmond city 1,816 2,133 2,248 2,507 2,547 Roanoke city 1,382 1,623 1,710 1,907 1,937 Salem city 1,657 1,946 2,051 2,287 2,324 Staunton city 1,461 1,716 1,808 2,016 2,048 Suffolk city 2,104 2,471 2,604 2,903 2,950 Virginia Beach city 2,074 2,436 2,567 2,862 2,908 Waynesboro city 1,523 1,789 1,885 2,102 2,136 Williamsburg city 1,832 2,151 2,267 2,528 2,569 Winchester city 1,794 2,107 2,220 2,475 2,515 Related Topic Local Standards: Housing and Utilities
