Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adams County $1,259 $1,479 $1,558 $1,737 $1,765 Alcorn County $1,312 $1,541 $1,624 $1,811 $1,840 Amite County $1,228 $1,442 $1,520 $1,695 $1,722 Attala County $1,231 $1,445 $1,523 $1,698 $1,726 Benton County $1,203 $1,413 $1,489 $1,660 $1,687 Bolivar County $1,373 $1,612 $1,699 $1,894 $1,925 Calhoun County $1,237 $1,453 $1,531 $1,707 $1,735 Carroll County $1,345 $1,579 $1,664 $1,855 $1,885 Chickasaw County $1,147 $1,347 $1,419 $1,582 $1,608 Choctaw County $1,340 $1,573 $1,658 $1,849 $1,879 Claiborne County $1,270 $1,492 $1,572 $1,753 $1,781 Clarke County $1,425 $1,674 $1,764 $1,967 $1,999 Clay County $1,300 $1,527 $1,609 $1,794 $1,823 Coahoma County $1,373 $1,612 $1,699 $1,894 $1,925 Copiah County $1,405 $1,650 $1,739 $1,939 $1,970 Covington County $1,255 $1,474 $1,553 $1,732 $1,760 DeSoto County $1,656 $1,945 $2,049 $2,285 $2,322 Forrest County $1,438 $1,689 $1,780 $1,985 $2,017 Franklin County $1,338 $1,572 $1,656 $1,846 $1,876 George County $1,426 $1,675 $1,765 $1,968 $2,000 Greene County $1,268 $1,489 $1,569 $1,749 $1,778 Grenada County $1,241 $1,458 $1,536 $1,713 $1,740 Hancock County $1,640 $1,926 $2,030 $2,263 $2,300 Harrison County $1,525 $1,791 $1,887 $2,104 $2,138 Hinds County $1,467 $1,722 $1,815 $2,024 $2,056 Holmes County $1,138 $1,336 $1,408 $1,570 $1,595 Humphreys County $1,331 $1,563 $1,647 $1,836 $1,866 Issaquena County $1,314 $1,543 $1,626 $1,813 $1,842 Itawamba County $1,199 $1,408 $1,484 $1,655 $1,681 Jackson County $1,568 $1,842 $1,941 $2,164 $2,199 Jasper County $1,312 $1,541 $1,624 $1,811 $1,840 Jefferson County $1,133 $1,330 $1,402 $1,563 $1,588 Jefferson Davis County $1,211 $1,423 $1,499 $1,671 $1,698 Jones County $1,364 $1,602 $1,688 $1,882 $1,913 Kemper County $1,155 $1,357 $1,430 $1,594 $1,620 Lafayette County $1,701 $1,998 $2,105 $2,347 $2,385 Lamar County $1,639 $1,925 $2,028 $2,261 $2,298 Lauderdale County $1,437 $1,687 $1,778 $1,982 $2,014 Lawrence County $1,303 $1,531 $1,613 $1,798 $1,828 Leake County $1,364 $1,602 $1,688 $1,882 $1,913 Lee County $1,430 $1,680 $1,770 $1,974 $2,005 Leflore County $1,326 $1,557 $1,641 $1,830 $1,859 Lincoln County $1,420 $1,667 $1,757 $1,959 $1,991 Lowndes County $1,389 $1,631 $1,719 $1,917 $1,948 Madison County $1,780 $2,091 $2,203 $2,456 $2,496 Marion County $1,350 $1,586 $1,671 $1,863 $1,893 Marshall County $1,483 $1,742 $1,836 $2,047 $2,080 Monroe County $1,281 $1,504 $1,585 $1,767 $1,796 Montgomery County $1,312 $1,541 $1,624 $1,811 $1,840 Neshoba County $1,255 $1,474 $1,553 $1,732 $1,760 Newton County $1,291 $1,517 $1,598 $1,782 $1,811 Noxubee County $1,303 $1,531 $1,613 $1,798 $1,828 Oktibbeha County $1,617 $1,899 $2,001 $2,231 $2,267 Panola County $1,326 $1,557 $1,641 $1,830 $1,859 Pearl River County $1,494 $1,755 $1,849 $2,062 $2,095 Perry County $1,513 $1,777 $1,873 $2,088 $2,122 Pike County $1,390 $1,632 $1,720 $1,918 $1,949 Pontotoc County $1,302 $1,529 $1,611 $1,796 $1,825 Prentiss County $1,265 $1,486 $1,566 $1,746 $1,774 Quitman County $1,159 $1,362 $1,435 $1,600 $1,626 Rankin County $1,616 $1,898 $2,000 $2,230 $2,266 Scott County $1,266 $1,487 $1,567 $1,747 $1,775 Sharkey County $1,551 $1,822 $1,920 $2,141 $2,175 Simpson County $1,345 $1,579 $1,664 $1,855 $1,885 Smith County $1,277 $1,500 $1,581 $1,763 $1,791 Stone County $1,336 $1,569 $1,653 $1,843 $1,873 Sunflower County $1,268 $1,489 $1,569 $1,749 $1,778 Tallahatchie County $1,204 $1,414 $1,490 $1,661 $1,688 Tate County $1,568 $1,841 $1,940 $2,163 $2,198 Tippah County $1,336 $1,570 $1,654 $1,844 $1,874 Tishomingo County $1,292 $1,517 $1,599 $1,783 $1,812 Tunica County $1,547 $1,817 $1,915 $2,135 $2,170 Union County $1,259 $1,479 $1,558 $1,737 $1,765 Walthall County $1,392 $1,635 $1,723 $1,921 $1,952 Warren County $1,491 $1,751 $1,845 $2,057 $2,090 Washington County $1,381 $1,622 $1,709 $1,906 $1,936 Wayne County $1,250 $1,468 $1,547 $1,725 $1,753 Webster County $1,279 $1,502 $1,583 $1,765 $1,794 Wilkinson County $1,279 $1,502 $1,583 $1,765 $1,794 Winston County $1,344 $1,578 $1,663 $1,854 $1,884 Yalobusha County $1,211 $1,423 $1,499 $1,671 $1,698 Yazoo County $1,462 $1,718 $1,810 $2,018 $2,051 Related Topic Local Standards: Housing and Utilities
