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 Adair County $1,174 $1,379 $1,453 $1,620 $1,646 Alfalfa County $1,286 $1,510 $1,591 $1,774 $1,803 Atoka County $1,420 $1,667 $1,757 $1,959 $1,991 Beaver County $1,395 $1,639 $1,727 $1,926 $1,957 Beckham County $1,498 $1,759 $1,854 $2,067 $2,101 Blaine County $1,353 $1,589 $1,674 $1,867 $1,897 Bryan County $1,408 $1,653 $1,742 $1,942 $1,974 Caddo County $1,269 $1,491 $1,571 $1,752 $1,780 Canadian County $1,736 $2,038 $2,148 $2,395 $2,434 Carter County $1,475 $1,733 $1,826 $2,036 $2,069 Cherokee County $1,374 $1,613 $1,700 $1,896 $1,926 Choctaw County $1,316 $1,546 $1,629 $1,816 $1,846 Cimarron County $1,251 $1,469 $1,548 $1,726 $1,754 Cleveland County $1,700 $1,997 $2,104 $2,346 $2,384 Coal County $1,203 $1,413 $1,489 $1,660 $1,687 Comanche County $1,450 $1,703 $1,794 $2,000 $2,033 Cotton County $1,315 $1,545 $1,628 $1,815 $1,845 Craig County $1,321 $1,552 $1,635 $1,823 $1,852 Creek County $1,446 $1,698 $1,789 $1,995 $2,027 Custer County $1,603 $1,883 $1,984 $2,212 $2,248 Delaware County $1,468 $1,724 $1,817 $2,026 $2,059 Dewey County $1,353 $1,590 $1,675 $1,868 $1,898 Ellis County $1,420 $1,667 $1,757 $1,959 $1,991 Garfield County $1,416 $1,663 $1,752 $1,953 $1,985 Garvin County $1,368 $1,607 $1,693 $1,888 $1,918 Grady County $1,610 $1,890 $1,992 $2,221 $2,257 Grant County $1,256 $1,476 $1,555 $1,734 $1,762 Greer County $1,455 $1,709 $1,801 $2,008 $2,041 Harmon County $1,303 $1,531 $1,613 $1,798 $1,828 Harper County $1,312 $1,541 $1,624 $1,811 $1,840 Haskell County $1,282 $1,506 $1,587 $1,770 $1,798 Hughes County $1,246 $1,463 $1,542 $1,719 $1,747 Jackson County $1,426 $1,675 $1,765 $1,968 $2,000 Jefferson County $1,210 $1,422 $1,498 $1,670 $1,697 Johnston County $1,327 $1,558 $1,642 $1,831 $1,860 Kay County $1,349 $1,585 $1,670 $1,862 $1,892 Kingfisher County $1,481 $1,740 $1,833 $2,044 $2,077 Kiowa County $1,269 $1,490 $1,570 $1,751 $1,779 Latimer County $1,221 $1,434 $1,511 $1,685 $1,712 Le Flore County $1,262 $1,482 $1,562 $1,742 $1,770 Lincoln County $1,418 $1,665 $1,755 $1,957 $1,988 Logan County $1,762 $2,070 $2,181 $2,432 $2,471 Love County $1,374 $1,613 $1,700 $1,896 $1,926 McClain County $1,779 $2,090 $2,202 $2,455 $2,495 McCurtain County $1,269 $1,490 $1,570 $1,751 $1,779 McIntosh County $1,301 $1,528 $1,610 $1,795 $1,824 Major County $1,406 $1,651 $1,740 $1,940 $1,971 Marshall County $1,388 $1,630 $1,718 $1,916 $1,946 Mayes County $1,442 $1,694 $1,785 $1,990 $2,022 Murray County $1,336 $1,569 $1,653 $1,843 $1,873 Muskogee County $1,359 $1,596 $1,682 $1,875 $1,906 Noble County $1,441 $1,693 $1,784 $1,989 $2,021 Nowata County $1,397 $1,641 $1,729 $1,928 $1,959 Okfuskee County $1,231 $1,445 $1,523 $1,698 $1,726 Oklahoma County $1,666 $1,957 $2,062 $2,299 $2,336 Okmulgee County $1,336 $1,570 $1,654 $1,844 $1,874 Osage County $1,498 $1,759 $1,854 $2,067 $2,101 Ottawa County $1,247 $1,464 $1,543 $1,720 $1,748 Pawnee County $1,429 $1,679 $1,769 $1,972 $2,004 Payne County $1,637 $1,923 $2,026 $2,259 $2,295 Pittsburg County $1,336 $1,569 $1,653 $1,843 $1,873 Pontotoc County $1,421 $1,669 $1,759 $1,961 $1,993 Pottawatomie County $1,416 $1,664 $1,753 $1,955 $1,986 Pushmataha County $1,249 $1,467 $1,546 $1,724 $1,752 Roger Mills County $1,348 $1,583 $1,668 $1,860 $1,890 Rogers County $1,614 $1,895 $1,997 $2,227 $2,263 Seminole County $1,300 $1,527 $1,609 $1,794 $1,823 Sequoyah County $1,262 $1,482 $1,562 $1,742 $1,770 Stephens County $1,374 $1,613 $1,700 $1,896 $1,926 Texas County $1,381 $1,622 $1,709 $1,906 $1,936 Tillman County $1,224 $1,438 $1,515 $1,689 $1,716 Tulsa County $1,656 $1,945 $2,050 $2,286 $2,323 Wagoner County $1,592 $1,870 $1,970 $2,197 $2,232 Washington County $1,488 $1,748 $1,842 $2,054 $2,087 Washita County $1,358 $1,595 $1,681 $1,874 $1,905 Woods County $1,371 $1,610 $1,697 $1,892 $1,923 Woodward County $1,466 $1,721 $1,814 $2,023 $2,055 Related Topic Local Standards: Housing and Utilities
