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 Acadia Parish 1,399 1,643 1,731 1,930 1,961 Allen Parish 1,361 1,599 1,685 1,879 1,909 Ascension Parish 1,784 2,095 2,208 2,462 2,502 Assumption Parish 1,450 1,703 1,794 2,000 2,033 Avoyelles Parish 1,225 1,439 1,516 1,690 1,718 Beauregard Parish 1,462 1,717 1,809 2,017 2,050 Bienville Parish 1,151 1,352 1,425 1,589 1,615 Bossier Parish 1,632 1,917 2,020 2,252 2,289 Caddo Parish 1,483 1,741 1,835 2,046 2,079 Calcasieu Parish 1,519 1,784 1,880 2,096 2,130 Caldwell Parish 1,408 1,653 1,742 1,942 1,974 Cameron Parish 1,517 1,781 1,877 2,093 2,127 Catahoula Parish 1,251 1,469 1,548 1,726 1,754 Claiborne Parish 1,137 1,335 1,407 1,569 1,594 Concordia Parish 1,251 1,469 1,548 1,726 1,754 De Soto Parish 1,357 1,594 1,680 1,873 1,903 East Baton Rouge Parish 1,697 1,993 2,100 2,342 2,379 East Carroll Parish 1,265 1,486 1,566 1,746 1,774 East Feliciana Parish 1,491 1,751 1,845 2,057 2,090 Evangeline Parish 1,289 1,514 1,595 1,778 1,807 Franklin Parish 1,277 1,499 1,580 1,762 1,790 Grant Parish 1,417 1,665 1,754 1,956 1,987 Iberia Parish 1,409 1,655 1,744 1,945 1,976 Iberville Parish 1,458 1,712 1,804 2,011 2,044 Jackson Parish 1,335 1,568 1,652 1,842 1,872 Jefferson Parish 1,709 2,007 2,115 2,358 2,396 Jefferson Davis Parish 1,416 1,664 1,753 1,955 1,986 Lafayette Parish 1,641 1,927 2,031 2,265 2,301 Lafourche Parish 1,521 1,787 1,883 2,100 2,133 La Salle Parish 1,428 1,677 1,767 1,970 2,002 Lincoln Parish 1,525 1,791 1,887 2,104 2,138 Livingston Parish 1,632 1,917 2,020 2,252 2,289 Madison Parish 1,450 1,703 1,794 2,000 2,033 Morehouse Parish 1,235 1,450 1,528 1,704 1,731 Natchitoches Parish 1,431 1,681 1,771 1,975 2,007 Orleans Parish 1,988 2,335 2,460 2,743 2,787 Ouachita Parish 1,469 1,725 1,818 2,027 2,060 Plaquemines Parish 1,831 2,150 2,266 2,527 2,567 Pointe Coupee Parish 1,596 1,874 1,975 2,202 2,238 Rapides Parish 1,476 1,734 1,827 2,037 2,070 Red River Parish 1,244 1,461 1,540 1,717 1,745 Richland Parish 1,324 1,555 1,639 1,827 1,857 Sabine Parish 1,386 1,628 1,715 1,912 1,943 St. Bernard Parish 1,399 1,644 1,732 1,931 1,962 St. Charles Parish 1,812 2,129 2,243 2,501 2,541 St. Helena Parish 1,263 1,483 1,563 1,743 1,771 St. James Parish 1,621 1,904 2,006 2,237 2,273 St. John the Baptist Parish 1,469 1,725 1,818 2,027 2,060 St. Landry Parish 1,364 1,602 1,688 1,882 1,913 St. Martin Parish 1,450 1,703 1,795 2,001 2,034 St. Mary Parish 1,403 1,647 1,736 1,936 1,967 St. Tammany Parish 1,803 2,118 2,232 2,489 2,529 Tangipahoa Parish 1,503 1,765 1,860 2,074 2,107 Tensas Parish 1,164 1,367 1,440 1,606 1,632 Terrebonne Parish 1,603 1,883 1,984 2,212 2,248 Union Parish 1,286 1,510 1,591 1,774 1,803 Vermilion Parish 1,446 1,698 1,789 1,995 2,027 Vernon Parish 1,473 1,730 1,823 2,033 2,065 Washington Parish 1,350 1,586 1,671 1,863 1,893 Webster Parish 1,237 1,453 1,531 1,707 1,735 West Baton Rouge Parish 1,601 1,881 1,982 2,210 2,246 West Carroll Parish 1,249 1,467 1,546 1,724 1,752 West Feliciana Parish 1,665 1,956 2,061 2,298 2,335 Winn Parish 1,242 1,459 1,537 1,714 1,741 Related Topic Local Standards: Housing and Utilities