Texas - 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 June 29, 2026, 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
County2026 Published ALE Housing Expense for a Family of 12026 Published ALE Housing Expense for a Family of 22026 Published ALE Housing Expense for a Family of 32026 Published ALE Housing Expense for a Family of 42026 Published ALE Housing Expense for a Family of 5
Anderson County$1,561$1,833$1,932$2,154$2,189
Andrews County$1,942$2,281$2,404$2,680$2,724
Angelina County$1,601$1,881$1,982$2,210$2,246
Aransas County$1,900$2,232$2,352$2,622$2,665
Archer County$1,802$2,116$2,230$2,486$2,527
Armstrong County$1,513$1,777$1,872$2,087$2,121
Atascosa County$1,698$1,994$2,101$2,343$2,380
Austin County$1,978$2,323$2,448$2,730$2,774
Bailey County$1,238$1,454$1,532$1,708$1,736
Bandera County$1,830$2,149$2,265$2,525$2,566
Bastrop County$2,033$2,388$2,516$2,805$2,851
Baylor County$1,813$2,130$2,244$2,502$2,542
Bee County$1,562$1,834$1,933$2,155$2,190
Bell County$1,806$2,121$2,235$2,492$2,532
Bexar County$1,977$2,322$2,447$2,728$2,772
Blanco County$2,126$2,497$2,631$2,934$2,981
Borden County$1,697$1,993$2,100$2,342$2,379
Bosque County$1,659$1,948$2,053$2,289$2,326
Bowie County$1,620$1,903$2,005$2,236$2,272
Brazoria County$2,302$2,704$2,849$3,177$3,228
Brazos County$2,019$2,372$2,499$2,786$2,831
Brewster County$1,820$2,138$2,253$2,512$2,553
Briscoe County$1,442$1,694$1,785$1,990$2,022
Brooks County$1,364$1,602$1,688$1,882$1,913
Brown County$1,600$1,879$1,980$2,208$2,243
Burleson County$1,837$2,157$2,273$2,534$2,575
Burnet County$2,045$2,402$2,531$2,822$2,868
Caldwell County$1,769$2,077$2,189$2,441$2,480
Calhoun County$1,584$1,861$1,961$2,187$2,222
Callahan County$1,593$1,871$1,972$2,199$2,234
Cameron County$1,573$1,848$1,947$2,171$2,206
Camp County$1,610$1,890$1,992$2,221$2,257
Carson County$1,471$1,727$1,820$2,029$2,062
Cass County$1,490$1,750$1,844$2,056$2,089
Castro County$1,491$1,751$1,845$2,057$2,090
Chambers County$2,290$2,689$2,834$3,160$3,211
Cherokee County$1,696$1,992$2,099$2,340$2,378
Childress County$1,567$1,840$1,939$2,162$2,197
Clay County$1,628$1,912$2,015$2,247$2,283
Cochran County$1,286$1,511$1,592$1,775$1,804
Coke County$1,225$1,439$1,516$1,690$1,718
Coleman County$1,211$1,423$1,499$1,671$1,698
Collin County$2,780$3,265$3,440$3,836$3,898
Collingsworth County$1,172$1,376$1,450$1,617$1,643
Colorado County$1,778$2,088$2,200$2,453$2,493
Comal County$2,388$2,804$2,955$3,295$3,348
Comanche County$1,570$1,844$1,943$2,166$2,201
Concho County$1,451$1,704$1,796$2,003$2,035
Cooke County$1,899$2,230$2,350$2,620$2,663
Coryell County$1,676$1,968$2,074$2,313$2,350
Cottle County$1,528$1,795$1,891$2,108$2,143
Crane County$1,700$1,997$2,104$2,346$2,384
Crockett County$2,658$3,122$3,290$3,668$3,728
Crosby County$1,457$1,711$1,803$2,010$2,043
Culberson County$1,522$1,788$1,884$2,101$2,135
Dallam County$1,393$1,636$1,724$1,922$1,953
Dallas County$2,199$2,582$2,721$3,034$3,083
Dawson County$1,542$1,811$1,908$2,127$2,162
Deaf Smith County$1,640$1,926$2,030$2,263$2,300
Delta County$1,601$1,880$1,981$2,209$2,244
Denton County$2,636$3,096$3,262$3,637$3,696
DeWitt County$1,602$1,882$1,983$2,211$2,247
Dickens County$1,551$1,822$1,920$2,141$2,175
Dimmit County$1,378$1,619$1,706$1,902$1,933
Donley County$1,671$1,963$2,068$2,306$2,343
Duval County$1,329$1,561$1,645$1,834$1,864
Eastland County$1,623$1,907$2,009$2,240$2,276
Ector County$1,950$2,290$2,413$2,690$2,734
Edwards County$1,395$1,639$1,727$1,926$1,957
Ellis County$2,278$2,675$2,819$3,143$3,194
El Paso County$1,703$2,000$2,108$2,350$2,388
Erath County$1,864$2,189$2,307$2,572$2,614
Falls County$1,518$1,783$1,879$2,095$2,129
Fannin County$1,816$2,133$2,248$2,507$2,547
Fayette County$1,772$2,081$2,193$2,445$2,485
Fisher County$1,399$1,643$1,731$1,930$1,961
Floyd County$1,413$1,660$1,749$1,950$1,982
Foard County$1,170$1,374$1,448$1,615$1,641
Fort Bend County$2,583$3,034$3,197$3,565$3,622
Franklin County$1,883$2,212$2,331$2,599$2,641
Freestone County$1,605$1,886$1,987$2,216$2,251
Frio County$1,643$1,930$2,034$2,268$2,305
Gaines County$1,837$2,157$2,273$2,534$2,575
Galveston County$2,229$2,618$2,759$3,076$3,126
Garza County$1,614$1,896$1,998$2,228$2,264
Gillespie County$2,208$2,594$2,733$3,047$3,096
Glasscock County$1,604$1,884$1,985$2,213$2,249
Goliad County$1,676$1,968$2,074$2,313$2,350
Gonzales County$1,539$1,808$1,905$2,124$2,158
Gray County$1,420$1,667$1,757$1,959$1,991
Grayson County$1,898$2,229$2,349$2,619$2,661
Gregg County$1,652$1,940$2,044$2,279$2,316
Grimes County$1,771$2,080$2,192$2,444$2,484
Guadalupe County$2,015$2,367$2,494$2,781$2,826
Hale County$1,711$2,010$2,118$2,362$2,400
Hall County$1,327$1,558$1,642$1,831$1,860
Hamilton County$1,593$1,870$1,971$2,198$2,233
Hansford County$1,757$2,064$2,175$2,425$2,464
Hardeman County$1,423$1,671$1,761$1,964$1,995
Hardin County$1,795$2,109$2,222$2,478$2,518
Harris County$2,153$2,529$2,665$2,971$3,019
Harrison County$1,664$1,954$2,059$2,296$2,333
Hartley County$1,795$2,109$2,222$2,478$2,518
Haskell County$1,476$1,734$1,827$2,037$2,070
Hays County$2,289$2,689$2,833$3,159$3,210
Hemphill County$1,649$1,937$2,041$2,276$2,312
Henderson County$1,679$1,972$2,078$2,317$2,354
Hidalgo County$1,605$1,885$1,986$2,214$2,250
Hill County$1,689$1,983$2,090$2,330$2,368
Hockley County$1,699$1,996$2,103$2,345$2,383
Hood County$1,967$2,310$2,434$2,714$2,758
Hopkins County$1,640$1,926$2,030$2,263$2,300
Houston County$1,572$1,847$1,946$2,170$2,205
Howard County$1,622$1,905$2,007$2,238$2,274
Hudspeth County$1,322$1,553$1,636$1,824$1,854
Hunt County$1,898$2,229$2,349$2,619$2,661
Hutchinson County$1,475$1,732$1,825$2,035$2,068
Irion County$1,883$2,212$2,331$2,599$2,641
Jack County$1,886$2,215$2,334$2,602$2,644
Jackson County$1,786$2,098$2,211$2,465$2,505
Jasper County$1,542$1,812$1,909$2,129$2,163
Jeff Davis County$1,769$2,077$2,189$2,441$2,480
Jefferson County$1,819$2,136$2,251$2,510$2,550
Jim Hogg County$1,558$1,830$1,928$2,150$2,184
Jim Wells County$1,818$2,135$2,250$2,509$2,549
Johnson County$2,059$2,418$2,548$2,841$2,887
Jones County$1,403$1,647$1,736$1,936$1,967
Karnes County$1,347$1,582$1,667$1,859$1,889
Kaufman County$2,277$2,674$2,818$3,142$3,193
Kendall County$2,607$3,061$3,226$3,597$3,655
Kenedy County$1,604$1,884$1,985$2,213$2,249
Kent County$1,837$2,158$2,274$2,536$2,576
Kerr County$1,845$2,167$2,283$2,546$2,587
Kimble County$1,695$1,991$2,098$2,339$2,377
King County$1,604$1,884$1,985$2,213$2,249
Kinney County$1,203$1,413$1,489$1,660$1,687
Kleberg County$1,829$2,149$2,264$2,524$2,565
Knox County$1,292$1,517$1,599$1,783$1,812
Lamar County$1,761$2,069$2,180$2,431$2,470
Lamb County$1,419$1,666$1,756$1,958$1,990
Lampasas County$1,822$2,140$2,255$2,514$2,555
La Salle County$1,475$1,733$1,826$2,036$2,069
Lavaca County$1,748$2,053$2,163$2,412$2,451
Lee County$2,042$2,398$2,527$2,818$2,863
Leon County$1,665$1,956$2,061$2,298$2,335
Liberty County$1,752$2,057$2,168$2,417$2,456
Limestone County$1,551$1,822$1,920$2,141$2,175
Lipscomb County$1,622$1,905$2,007$2,238$2,274
Live Oak County$1,594$1,872$1,973$2,200$2,235
Llano County$1,907$2,240$2,360$2,631$2,674
Loving County$1,604$1,884$1,985$2,213$2,249
Lubbock County$1,862$2,186$2,304$2,569$2,610
Lynn County$1,735$2,038$2,147$2,394$2,433
McCulloch County$1,669$1,960$2,065$2,302$2,340
McLennan County$1,877$2,205$2,323$2,590$2,632
McMullen County$1,344$1,578$1,663$1,854$1,884
Madison County$1,593$1,870$1,971$2,198$2,233
Marion County$1,530$1,797$1,894$2,112$2,146
Martin County$2,654$3,117$3,285$3,663$3,722
Mason County$1,681$1,975$2,081$2,320$2,358
Matagorda County$1,763$2,071$2,182$2,433$2,472
Maverick County$1,641$1,927$2,031$2,265$2,301
Medina County$1,963$2,305$2,429$2,708$2,752
Menard County$1,291$1,517$1,598$1,782$1,811
Midland County$2,263$2,658$2,801$3,123$3,174
Milam County$1,839$2,160$2,276$2,538$2,579
Mills County$1,657$1,946$2,051$2,287$2,324
Mitchell County$1,645$1,932$2,036$2,270$2,307
Montague County$1,666$1,957$2,062$2,299$2,336
Montgomery County$2,312$2,715$2,861$3,190$3,242
Moore County$1,636$1,922$2,025$2,258$2,294
Morris County$1,599$1,878$1,979$2,207$2,242
Motley County$1,397$1,641$1,729$1,928$1,959
Nacogdoches County$1,601$1,881$1,982$2,210$2,246
Navarro County$1,647$1,934$2,038$2,272$2,309
Newton County$1,461$1,716$1,808$2,016$2,048
Nolan County$1,552$1,823$1,921$2,142$2,176
Nueces County$1,959$2,301$2,425$2,704$2,748
Ochiltree County$1,806$2,121$2,235$2,492$2,532
Oldham County$1,866$2,192$2,310$2,576$2,617
Orange County$1,807$2,123$2,237$2,494$2,535
Palo Pinto County$1,868$2,194$2,312$2,578$2,619
Panola County$1,530$1,797$1,894$2,112$2,146
Parker County$2,431$2,856$3,009$3,355$3,409
Parmer County$1,774$2,083$2,195$2,447$2,487
Pecos County$1,694$1,990$2,097$2,338$2,376
Polk County$1,664$1,955$2,060$2,297$2,334
Potter County$1,644$1,931$2,035$2,269$2,306
Presidio County$1,490$1,750$1,844$2,056$2,089
Rains County$1,969$2,313$2,437$2,717$2,761
Randall County$1,875$2,202$2,320$2,587$2,629
Reagan County$1,534$1,802$1,899$2,117$2,152
Real County$2,070$2,431$2,562$2,857$2,903
Red River County$1,408$1,653$1,742$1,942$1,974
Reeves County$1,761$2,068$2,179$2,430$2,469
Refugio County$1,420$1,667$1,757$1,959$1,991
Roberts County$1,630$1,914$2,017$2,249$2,285
Robertson County$1,593$1,871$1,972$2,199$2,234
Rockwall County$2,590$3,042$3,205$3,574$3,631
Runnels County$1,433$1,684$1,774$1,978$2,010
Rusk County$1,567$1,840$1,939$2,162$2,197
Sabine County$1,647$1,934$2,038$2,272$2,309
San Augustine County$1,541$1,810$1,907$2,126$2,161
San Jacinto County$1,750$2,056$2,166$2,415$2,454
San Patricio County$1,919$2,254$2,375$2,648$2,691
San Saba County$1,399$1,643$1,731$1,930$1,961
Schleicher County$1,661$1,951$2,056$2,292$2,329
Scurry County$1,584$1,861$1,961$2,187$2,222
Shackelford County$1,919$2,254$2,375$2,648$2,691
Shelby County$1,517$1,782$1,878$2,094$2,128
Sherman County$1,561$1,833$1,932$2,154$2,189
Smith County$1,810$2,126$2,240$2,498$2,538
Somervell County$1,902$2,234$2,354$2,625$2,667
Starr County$1,594$1,872$1,973$2,200$2,235
Stephens County$1,391$1,634$1,722$1,920$1,951
Sterling County$1,386$1,628$1,715$1,912$1,943
Stonewall County$1,319$1,549$1,632$1,820$1,849
Sutton County$1,798$2,112$2,225$2,481$2,521
Swisher County$1,604$1,884$1,985$2,213$2,249
Tarrant County$2,256$2,650$2,792$3,113$3,163
Taylor County$1,826$2,145$2,260$2,520$2,561
Terrell County$1,430$1,680$1,770$1,974$2,005
Terry County$1,556$1,828$1,926$2,147$2,182
Throckmorton County$1,480$1,739$1,832$2,043$2,076
Titus County$1,551$1,822$1,920$2,141$2,175
Tom Green County$1,697$1,993$2,100$2,342$2,379
Travis County$2,582$3,033$3,196$3,564$3,621
Trinity County$1,569$1,843$1,942$2,165$2,200
Tyler County$1,531$1,798$1,895$2,113$2,147
Upshur County$1,602$1,882$1,983$2,211$2,247
Upton County$1,693$1,988$2,095$2,336$2,374
Uvalde County$1,696$1,992$2,099$2,340$2,378
Val Verde County$1,787$2,099$2,212$2,466$2,506
Van Zandt County$1,750$2,056$2,166$2,415$2,454
Victoria County$1,831$2,150$2,266$2,527$2,567
Walker County$1,728$2,029$2,138$2,384$2,422
Waller County$2,194$2,577$2,715$3,027$3,076
Ward County$1,744$2,048$2,158$2,406$2,445
Washington County$1,925$2,261$2,383$2,657$2,700
Webb County$1,793$2,106$2,219$2,474$2,514
Wharton County$1,906$2,239$2,359$2,630$2,673
Wheeler County$1,693$1,988$2,095$2,336$2,374
Wichita County$1,652$1,940$2,044$2,279$2,316
Wilbarger County$1,438$1,689$1,780$1,985$2,017
Willacy County$1,586$1,863$1,963$2,189$2,224
Williamson County$2,428$2,852$3,005$3,351$3,405
Wilson County$2,129$2,501$2,635$2,938$2,985
Winkler County$1,564$1,837$1,936$2,159$2,193
Wise County$2,188$2,570$2,708$3,019$3,068
Wood County$1,668$1,959$2,064$2,301$2,339
Yoakum County$1,719$2,019$2,127$2,372$2,410
Young County$1,648$1,936$2,040$2,275$2,311
Zapata County$1,325$1,556$1,640$1,829$1,858
Zavala County$1,475$1,732$1,825$2,035$2,068