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 Adams County 1,454 1,707 1,799 2,006 2,038 Barnes County 1,444 1,696 1,787 1,993 2,025 Benson County 1,454 1,708 1,800 2,007 2,039 Billings County 1,593 1,871 1,972 2,199 2,234 Bottineau County 1,541 1,810 1,907 2,126 2,161 Bowman County 1,309 1,537 1,620 1,806 1,835 Burke County 1,403 1,647 1,736 1,936 1,967 Burleigh County 1,907 2,240 2,360 2,631 2,674 Cass County 1,812 2,128 2,242 2,500 2,540 Cavalier County 1,362 1,600 1,686 1,880 1,910 Dickey County 1,378 1,618 1,705 1,901 1,932 Divide County 1,423 1,671 1,761 1,964 1,995 Dunn County 1,596 1,874 1,975 2,202 2,238 Eddy County 1,285 1,509 1,590 1,773 1,801 Emmons County 1,265 1,486 1,566 1,746 1,774 Foster County 1,562 1,834 1,933 2,155 2,190 Golden Valley County 1,296 1,522 1,604 1,788 1,817 Grand Forks County 1,742 2,046 2,156 2,404 2,443 Grant County 1,301 1,528 1,610 1,795 1,824 Griggs County 1,420 1,667 1,757 1,959 1,991 Hettinger County 1,425 1,674 1,764 1,967 1,999 Kidder County 1,365 1,603 1,689 1,883 1,914 LaMoure County 1,408 1,653 1,742 1,942 1,974 Logan County 1,297 1,523 1,605 1,790 1,818 McHenry County 1,520 1,785 1,881 2,097 2,131 McIntosh County 1,235 1,450 1,528 1,704 1,731 McKenzie County 2,018 2,371 2,498 2,785 2,830 McLean County 1,560 1,833 1,931 2,153 2,188 Mercer County 1,676 1,968 2,074 2,313 2,350 Morton County 1,719 2,019 2,128 2,373 2,411 Mountrail County 1,603 1,883 1,984 2,212 2,248 Nelson County 1,363 1,601 1,687 1,881 1,911 Oliver County 1,748 2,053 2,163 2,412 2,451 Pembina County 1,285 1,509 1,590 1,773 1,801 Pierce County 1,463 1,719 1,811 2,019 2,052 Ramsey County 1,695 1,991 2,098 2,339 2,377 Ransom County 1,502 1,764 1,859 2,073 2,106 Renville County 1,513 1,777 1,872 2,087 2,121 Richland County 1,497 1,758 1,853 2,066 2,099 Rolette County 1,267 1,488 1,568 1,748 1,777 Sargent County 1,436 1,686 1,777 1,981 2,013 Sheridan County 1,721 2,021 2,130 2,375 2,413 Sioux County 1,530 1,797 1,894 2,112 2,146 Slope County 1,463 1,719 1,811 2,019 2,052 Stark County 1,782 2,093 2,206 2,460 2,499 Steele County 1,284 1,508 1,589 1,772 1,800 Stutsman County 1,579 1,854 1,954 2,179 2,214 Towner County 1,315 1,544 1,627 1,814 1,843 Traill County 1,519 1,784 1,880 2,096 2,130 Walsh County 1,370 1,610 1,696 1,891 1,922 Ward County 1,784 2,095 2,208 2,462 2,502 Wells County 1,580 1,856 1,956 2,181 2,216 Williams County 1,740 2,044 2,154 2,402 2,440 Related Topic Local Standards: Housing and Utilities