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 $1,429 $1,679 $1,769 $1,972 $2,004 Ashland County $1,467 $1,722 $1,815 $2,024 $2,056 Barron County $1,521 $1,786 $1,882 $2,098 $2,132 Bayfield County $1,572 $1,846 $1,945 $2,169 $2,204 Brown County $1,637 $1,923 $2,026 $2,259 $2,295 Buffalo County $1,575 $1,850 $1,949 $2,173 $2,208 Burnett County $1,428 $1,677 $1,767 $1,970 $2,002 Calumet County $1,668 $1,959 $2,064 $2,301 $2,339 Chippewa County $1,601 $1,881 $1,982 $2,210 $2,246 Clark County $1,441 $1,692 $1,783 $1,988 $2,020 Columbia County $1,779 $2,090 $2,202 $2,455 $2,495 Crawford County $1,450 $1,703 $1,795 $2,001 $2,034 Dane County $2,101 $2,467 $2,600 $2,899 $2,946 Dodge County $1,603 $1,883 $1,984 $2,212 $2,248 Door County $1,631 $1,916 $2,019 $2,251 $2,288 Douglas County $1,523 $1,789 $1,885 $2,102 $2,136 Dunn County $1,617 $1,899 $2,001 $2,231 $2,267 Eau Claire County $1,659 $1,948 $2,053 $2,289 $2,326 Florence County $1,361 $1,599 $1,685 $1,879 $1,909 Fond du Lac County $1,579 $1,854 $1,954 $2,179 $2,214 Forest County $1,354 $1,591 $1,676 $1,869 $1,899 Grant County $1,532 $1,799 $1,896 $2,114 $2,148 Green County $1,740 $2,043 $2,153 $2,401 $2,439 Green Lake County $1,510 $1,774 $1,869 $2,084 $2,118 Iowa County $1,716 $2,016 $2,124 $2,368 $2,406 Iron County $1,353 $1,589 $1,674 $1,867 $1,897 Jackson County $1,482 $1,740 $1,834 $2,045 $2,078 Jefferson County $1,775 $2,085 $2,197 $2,450 $2,489 Juneau County $1,491 $1,751 $1,845 $2,057 $2,090 Kenosha County $1,776 $2,086 $2,198 $2,451 $2,490 Kewaunee County $1,514 $1,778 $1,874 $2,090 $2,123 La Crosse County $1,706 $2,003 $2,111 $2,354 $2,392 Lafayette County $1,583 $1,859 $1,959 $2,184 $2,220 Langlade County $1,295 $1,521 $1,603 $1,787 $1,816 Lincoln County $1,438 $1,689 $1,780 $1,985 $2,017 Manitowoc County $1,387 $1,628 $1,716 $1,913 $1,944 Marathon County $1,547 $1,816 $1,914 $2,134 $2,169 Marinette County $1,349 $1,585 $1,670 $1,862 $1,892 Marquette County $1,513 $1,777 $1,873 $2,088 $2,122 Menominee County $1,431 $1,681 $1,771 $1,975 $2,007 Milwaukee County $1,726 $2,027 $2,136 $2,382 $2,420 Monroe County $1,572 $1,847 $1,946 $2,170 $2,205 Oconto County $1,528 $1,795 $1,891 $2,108 $2,143 Oneida County $1,525 $1,791 $1,887 $2,104 $2,138 Outagamie County $1,660 $1,950 $2,055 $2,291 $2,328 Ozaukee County $2,014 $2,366 $2,493 $2,780 $2,825 Pepin County $1,559 $1,832 $1,930 $2,152 $2,187 Pierce County $1,976 $2,320 $2,445 $2,726 $2,770 Polk County $1,638 $1,924 $2,027 $2,260 $2,297 Portage County $1,586 $1,863 $1,963 $2,189 $2,224 Price County $1,367 $1,606 $1,692 $1,887 $1,917 Racine County $1,725 $2,026 $2,135 $2,381 $2,419 Richland County $1,429 $1,678 $1,768 $1,971 $2,003 Rock County $1,577 $1,852 $1,952 $2,176 $2,212 Rusk County $1,374 $1,614 $1,701 $1,897 $1,927 St. Croix County $1,968 $2,312 $2,436 $2,716 $2,760 Sauk County $1,695 $1,991 $2,098 $2,339 $2,377 Sawyer County $1,426 $1,675 $1,765 $1,968 $2,000 Shawano County $1,400 $1,645 $1,733 $1,932 $1,963 Sheboygan County $1,519 $1,784 $1,880 $2,096 $2,130 Taylor County $1,512 $1,776 $1,871 $2,086 $2,120 Trempealeau County $1,603 $1,883 $1,984 $2,212 $2,248 Vernon County $1,552 $1,823 $1,921 $2,142 $2,176 Vilas County $1,527 $1,794 $1,890 $2,107 $2,141 Walworth County $1,768 $2,076 $2,188 $2,440 $2,479 Washburn County $1,434 $1,684 $1,775 $1,979 $2,011 Washington County $1,922 $2,258 $2,379 $2,653 $2,695 Waukesha County $2,073 $2,434 $2,565 $2,860 $2,906 Waupaca County $1,525 $1,791 $1,887 $2,104 $2,138 Waushara County $1,422 $1,670 $1,760 $1,962 $1,994 Winnebago County $1,555 $1,827 $1,925 $2,146 $2,181 Wood County $1,382 $1,624 $1,711 $1,908 $1,939 Related Topic Local Standards: Housing and Utilities
