Washington - Local standards: Housing and utilities

 

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 $1,636 $1,922 $2,025 $2,258 $2,294
Asotin County $1,621 $1,904 $2,006 $2,237 $2,273
Benton County $1,912 $2,245 $2,366 $2,638 $2,681
Chelan County $1,954 $2,295 $2,418 $2,696 $2,740
Clallam County $1,883 $2,211 $2,330 $2,598 $2,640
Clark County $2,172 $2,551 $2,688 $2,997 $3,046
Columbia County $1,530 $1,796 $1,893 $2,111 $2,145
Cowlitz County $1,858 $2,182 $2,299 $2,563 $2,605
Douglas County $1,949 $2,289 $2,412 $2,689 $2,733
Ferry County $1,475 $1,732 $1,825 $2,035 $2,068
Franklin County $1,803 $2,118 $2,232 $2,489 $2,529
Garfield County $1,402 $1,647 $1,735 $1,935 $1,966
Grant County $1,643 $1,929 $2,033 $2,267 $2,303
Grays Harbor County $1,710 $2,008 $2,116 $2,359 $2,397
Island County $2,211 $2,597 $2,737 $3,052 $3,101
Jefferson County $1,899 $2,230 $2,350 $2,620 $2,663
King County $2,930 $3,441 $3,626 $4,043 $4,108
Kitsap County $2,211 $2,596 $2,736 $3,051 $3,100
Kittitas County $2,121 $2,491 $2,625 $2,927 $2,974
Klickitat County $1,869 $2,195 $2,313 $2,579 $2,621
Lewis County $1,806 $2,121 $2,235 $2,492 $2,532
Lincoln County $1,584 $1,861 $1,961 $2,187 $2,222
Mason County $1,932 $2,269 $2,391 $2,666 $2,709
Okanogan County $1,652 $1,941 $2,045 $2,280 $2,317
Pacific County $1,639 $1,926 $2,029 $2,262 $2,299
Pend Oreille County $1,663 $1,953 $2,058 $2,295 $2,332
Pierce County $2,268 $2,664 $2,807 $3,130 $3,180
San Juan County $2,383 $2,799 $2,949 $3,288 $3,341
Skagit County $2,178 $2,558 $2,695 $3,005 $3,053
Skamania County $2,118 $2,487 $2,621 $2,922 $2,970
Snohomish County $2,502 $2,938 $3,096 $3,452 $3,508
Spokane County $1,819 $2,136 $2,251 $2,510 $2,550
Stevens County $1,690 $1,985 $2,092 $2,333 $2,370
Thurston County $2,157 $2,533 $2,669 $2,976 $3,024
Wahkiakum County $1,765 $2,074 $2,185 $2,436 $2,476
Walla Walla County $1,833 $2,152 $2,268 $2,529 $2,570
Whatcom County $2,136 $2,509 $2,644 $2,948 $2,996
Whitman County $1,856 $2,180 $2,297 $2,561 $2,603
Yakima County $1,717 $2,017 $2,125 $2,369 $2,408