Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Adair County 1,093 1,284 1,353 1,509 1,533 Alfalfa County 1,171 1,375 1,449 1,616 1,642 Atoka County 1,289 1,514 1,595 1,778 1,807 Beaver County 1,256 1,475 1,554 1,733 1,761 Beckham County 1,459 1,714 1,806 2,014 2,046 Blaine County 1,180 1,386 1,461 1,629 1,655 Bryan County 1,226 1,440 1,517 1,691 1,719 Caddo County 1,184 1,390 1,465 1,633 1,660 Canadian County 1,589 1,866 1,966 2,192 2,227 Carter County 1,346 1,581 1,666 1,858 1,888 Cherokee County 1,255 1,474 1,553 1,732 1,760 Choctaw County 1,162 1,365 1,438 1,603 1,629 Cimarron County 1,057 1,241 1,308 1,458 1,482 Cleveland County 1,572 1,847 1,946 2,170 2,205 Coal County 1,154 1,355 1,428 1,592 1,618 Comanche County 1,394 1,637 1,725 1,923 1,954 Cotton County 1,185 1,391 1,466 1,635 1,661 Craig County 1,202 1,412 1,488 1,659 1,686 Creek County 1,329 1,561 1,645 1,834 1,864 Custer County 1,409 1,655 1,744 1,945 1,976 Delaware County 1,328 1,560 1,644 1,833 1,863 Dewey County 1,285 1,509 1,590 1,773 1,801 Ellis County 1,180 1,386 1,461 1,629 1,655 Garfield County 1,328 1,559 1,643 1,832 1,862 Garvin County 1,223 1,437 1,514 1,688 1,715 Grady County 1,412 1,659 1,748 1,949 1,980 Grant County 1,169 1,373 1,447 1,613 1,639 Greer County 1,240 1,457 1,535 1,712 1,739 Harmon County 1,016 1,194 1,258 1,403 1,425 Harper County 1,179 1,385 1,459 1,627 1,653 Haskell County 1,184 1,390 1,465 1,633 1,660 Hughes County 1,178 1,384 1,458 1,626 1,652 Jackson County 1,289 1,514 1,595 1,778 1,807 Jefferson County 1,114 1,309 1,379 1,538 1,562 Johnston County 1,153 1,354 1,427 1,591 1,617 Kay County 1,257 1,477 1,556 1,735 1,763 Kingfisher County 1,416 1,663 1,752 1,953 1,985 Kiowa County 1,169 1,373 1,447 1,613 1,639 Latimer County 1,143 1,343 1,415 1,578 1,603 Le Flore County 1,183 1,389 1,464 1,632 1,659 Lincoln County 1,282 1,506 1,587 1,770 1,798 Logan County 1,588 1,865 1,965 2,191 2,226 Love County 1,306 1,534 1,616 1,802 1,831 McClain County 1,650 1,938 2,042 2,277 2,314 McCurtain County 1,133 1,330 1,402 1,563 1,588 McIntosh County 1,193 1,401 1,476 1,646 1,672 Major County 1,271 1,493 1,573 1,754 1,782 Marshall County 1,160 1,363 1,436 1,601 1,627 Mayes County 1,282 1,506 1,587 1,770 1,798 Murray County 1,179 1,385 1,459 1,627 1,653 Muskogee County 1,256 1,476 1,555 1,734 1,762 Noble County 1,327 1,558 1,642 1,831 1,860 Nowata County 1,236 1,452 1,530 1,706 1,733 Okfuskee County 1,116 1,311 1,381 1,540 1,565 Oklahoma County 1,534 1,802 1,899 2,117 2,152 Okmulgee County 1,210 1,421 1,497 1,669 1,696 Osage County 1,396 1,640 1,728 1,927 1,958 Ottawa County 1,146 1,346 1,418 1,581 1,607 Pawnee County 1,305 1,533 1,615 1,801 1,830 Payne County 1,481 1,740 1,833 2,044 2,077 Pittsburg County 1,197 1,406 1,482 1,652 1,679 Pontotoc County 1,336 1,569 1,653 1,843 1,873 Pottawatomie County 1,307 1,535 1,618 1,804 1,833 Pushmataha County 1,138 1,337 1,409 1,571 1,596 Roger Mills County 1,298 1,525 1,607 1,792 1,821 Rogers County 1,512 1,776 1,871 2,086 2,120 Seminole County 1,167 1,370 1,444 1,610 1,636 Sequoyah County 1,192 1,400 1,475 1,645 1,671 Stephens County 1,269 1,491 1,571 1,752 1,780 Texas County 1,319 1,550 1,633 1,821 1,850 Tillman County 1,122 1,317 1,388 1,548 1,573 Tulsa County 1,527 1,794 1,890 2,107 2,141 Wagoner County 1,479 1,737 1,830 2,040 2,073 Washington County 1,328 1,559 1,643 1,832 1,862 Washita County 1,201 1,410 1,486 1,657 1,684 Woods County 1,252 1,470 1,549 1,727 1,755 Woodward County 1,357 1,594 1,680 1,873 1,903 Related Topic Local Standards: Housing and Utilities