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 Ada County 1,781 2,092 2,204 2,457 2,497 Adams County 1,511 1,775 1,870 2,085 2,119 Bannock County 1,446 1,698 1,789 1,995 2,027 Bear Lake County 1,385 1,627 1,714 1,911 1,942 Benewah County 1,507 1,770 1,865 2,079 2,113 Bingham County 1,467 1,723 1,816 2,025 2,058 Blaine County 1,954 2,295 2,418 2,696 2,740 Boise County 1,708 2,006 2,114 2,357 2,395 Bonner County 1,692 1,987 2,094 2,335 2,373 Bonneville County 1,547 1,816 1,914 2,134 2,169 Boundary County 1,527 1,794 1,890 2,107 2,141 Butte County 1,521 1,786 1,882 2,098 2,132 Camas County 1,411 1,657 1,746 1,947 1,978 Canyon County 1,517 1,781 1,877 2,093 2,127 Caribou County 1,420 1,668 1,758 1,960 1,992 Cassia County 1,368 1,607 1,693 1,888 1,918 Clark County 1,633 1,918 2,021 2,253 2,290 Clearwater County 1,450 1,703 1,794 2,000 2,033 Custer County 1,539 1,808 1,905 2,124 2,158 Elmore County 1,374 1,614 1,701 1,897 1,927 Franklin County 1,517 1,782 1,878 2,094 2,128 Fremont County 1,455 1,709 1,801 2,008 2,041 Gem County 1,463 1,719 1,811 2,019 2,052 Gooding County 1,312 1,541 1,624 1,811 1,840 Idaho County 1,495 1,756 1,850 2,063 2,096 Jefferson County 1,693 1,988 2,095 2,336 2,374 Jerome County 1,378 1,619 1,706 1,902 1,933 Kootenai County 1,706 2,003 2,111 2,354 2,392 Latah County 1,720 2,020 2,129 2,374 2,412 Lemhi County 1,476 1,734 1,827 2,037 2,070 Lewis County 1,413 1,660 1,749 1,950 1,982 Lincoln County 1,349 1,585 1,670 1,862 1,892 Madison County 1,568 1,842 1,941 2,164 2,199 Minidoka County 1,351 1,587 1,672 1,864 1,894 Nez Perce County 1,606 1,887 1,988 2,217 2,252 Oneida County 1,351 1,587 1,672 1,864 1,894 Owyhee County 1,579 1,854 1,954 2,179 2,214 Payette County 1,479 1,737 1,830 2,040 2,073 Power County 1,365 1,603 1,689 1,883 1,914 Shoshone County 1,319 1,550 1,633 1,821 1,850 Teton County 1,893 2,224 2,343 2,612 2,655 Twin Falls County 1,517 1,782 1,878 2,094 2,128 Valley County 1,828 2,147 2,262 2,522 2,563 Washington County 1,412 1,659 1,748 1,949 1,980 Related Topic Local Standards: Housing and Utilities