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 Beaverhead County $1,622 $1,906 $2,008 $2,239 $2,275 Big Horn County $1,457 $1,711 $1,803 $2,010 $2,043 Blaine County $1,515 $1,779 $1,875 $2,091 $2,124 Broadwater County $1,794 $2,107 $2,220 $2,475 $2,515 Carbon County $1,773 $2,082 $2,194 $2,446 $2,486 Carter County $1,378 $1,618 $1,705 $1,901 $1,932 Cascade County $1,606 $1,887 $1,988 $2,217 $2,252 Chouteau County $1,403 $1,648 $1,737 $1,937 $1,968 Custer County $1,581 $1,857 $1,957 $2,182 $2,217 Daniels County $1,668 $1,959 $2,064 $2,301 $2,339 Dawson County $1,611 $1,892 $1,994 $2,223 $2,259 Deer Lodge County $1,411 $1,657 $1,746 $1,947 $1,978 Fallon County $1,719 $2,019 $2,127 $2,372 $2,410 Fergus County $1,441 $1,692 $1,783 $1,988 $2,020 Flathead County $1,910 $2,243 $2,364 $2,636 $2,678 Gallatin County $2,150 $2,525 $2,661 $2,967 $3,015 Garfield County $1,627 $1,911 $2,014 $2,246 $2,282 Glacier County $1,323 $1,554 $1,637 $1,825 $1,855 Golden Valley County $1,325 $1,556 $1,640 $1,829 $1,858 Granite County $1,689 $1,983 $2,090 $2,330 $2,368 Hill County $1,619 $1,902 $2,004 $2,234 $2,271 Jefferson County $1,873 $2,200 $2,318 $2,585 $2,626 Judith Basin County $1,302 $1,530 $1,612 $1,797 $1,826 Lake County $1,822 $2,140 $2,255 $2,514 $2,555 Lewis and Clark County $1,862 $2,186 $2,304 $2,569 $2,610 Liberty County $1,484 $1,743 $1,837 $2,048 $2,081 Lincoln County $1,519 $1,784 $1,880 $2,096 $2,130 McCone County $1,979 $2,324 $2,449 $2,731 $2,775 Madison County $1,757 $2,063 $2,174 $2,424 $2,463 Meagher County $1,659 $1,948 $2,053 $2,289 $2,326 Mineral County $1,584 $1,860 $1,960 $2,185 $2,221 Missoula County $1,948 $2,288 $2,411 $2,688 $2,732 Musselshell County $1,449 $1,702 $1,793 $1,999 $2,031 Park County $1,789 $2,101 $2,214 $2,469 $2,508 Petroleum County $1,728 $2,029 $2,138 $2,384 $2,422 Phillips County $1,570 $1,844 $1,943 $2,166 $2,201 Pondera County $1,458 $1,713 $1,805 $2,013 $2,045 Powder River County $1,429 $1,678 $1,768 $1,971 $2,003 Powell County $1,559 $1,832 $1,930 $2,152 $2,187 Prairie County $1,130 $1,327 $1,398 $1,559 $1,584 Ravalli County $1,741 $2,045 $2,155 $2,403 $2,442 Richland County $1,855 $2,179 $2,296 $2,560 $2,601 Roosevelt County $1,550 $1,820 $1,918 $2,139 $2,173 Rosebud County $1,508 $1,771 $1,866 $2,081 $2,114 Sanders County $1,494 $1,755 $1,849 $2,062 $2,095 Sheridan County $1,391 $1,633 $1,721 $1,919 $1,950 Silver Bow County $1,420 $1,668 $1,758 $1,960 $1,992 Stillwater County $1,862 $2,186 $2,304 $2,569 $2,610 Sweet Grass County $1,628 $1,912 $2,015 $2,247 $2,283 Teton County $1,604 $1,884 $1,985 $2,213 $2,249 Toole County $1,407 $1,652 $1,741 $1,941 $1,973 Treasure County $1,612 $1,893 $1,995 $2,224 $2,260 Valley County $1,610 $1,891 $1,993 $2,222 $2,258 Wheatland County $1,521 $1,787 $1,883 $2,100 $2,133 Wibaux County $1,336 $1,570 $1,654 $1,844 $1,874 Yellowstone County $1,803 $2,117 $2,231 $2,488 $2,528 Related Topic Local Standards: Housing and Utilities
