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 $1,279 $1,502 $1,583 $1,765 $1,794 Andrew County $1,492 $1,752 $1,846 $2,058 $2,092 Atchison County $1,183 $1,389 $1,464 $1,632 $1,659 Audrain County $1,179 $1,385 $1,459 $1,627 $1,653 Barry County $1,362 $1,600 $1,686 $1,880 $1,910 Barton County $1,288 $1,513 $1,594 $1,777 $1,806 Bates County $1,372 $1,611 $1,698 $1,893 $1,924 Benton County $1,281 $1,504 $1,585 $1,767 $1,796 Bollinger County $1,215 $1,427 $1,504 $1,677 $1,704 Boone County $1,636 $1,922 $2,025 $2,258 $2,294 Buchanan County $1,401 $1,646 $1,734 $1,933 $1,965 Butler County $1,233 $1,448 $1,526 $1,701 $1,729 Caldwell County $1,405 $1,650 $1,739 $1,939 $1,970 Callaway County $1,515 $1,779 $1,875 $2,091 $2,124 Camden County $1,542 $1,812 $1,909 $2,129 $2,163 Cape Girardeau County $1,477 $1,735 $1,828 $2,038 $2,071 Carroll County $1,239 $1,455 $1,533 $1,709 $1,737 Carter County $1,388 $1,630 $1,718 $1,916 $1,946 Cass County $1,735 $2,038 $2,147 $2,394 $2,433 Cedar County $1,270 $1,492 $1,572 $1,753 $1,781 Chariton County $1,276 $1,498 $1,579 $1,761 $1,789 Christian County $1,581 $1,857 $1,957 $2,182 $2,217 Clark County $1,309 $1,537 $1,620 $1,806 $1,835 Clay County $1,737 $2,040 $2,150 $2,397 $2,436 Clinton County $1,575 $1,850 $1,949 $2,173 $2,208 Cole County $1,488 $1,747 $1,841 $2,053 $2,086 Cooper County $1,339 $1,572 $1,657 $1,848 $1,877 Crawford County $1,377 $1,617 $1,704 $1,900 $1,931 Dade County $1,227 $1,441 $1,518 $1,693 $1,720 Dallas County $1,268 $1,489 $1,569 $1,749 $1,778 Daviess County $1,492 $1,752 $1,846 $2,058 $2,092 DeKalb County $1,520 $1,785 $1,881 $2,097 $2,131 Dent County $1,294 $1,520 $1,602 $1,786 $1,815 Douglas County $1,201 $1,411 $1,487 $1,658 $1,685 Dunklin County $1,220 $1,433 $1,510 $1,684 $1,711 Franklin County $1,526 $1,792 $1,888 $2,105 $2,139 Gasconade County $1,343 $1,577 $1,662 $1,853 $1,883 Gentry County $1,267 $1,488 $1,568 $1,748 $1,777 Greene County $1,422 $1,670 $1,760 $1,962 $1,994 Grundy County $1,252 $1,471 $1,550 $1,728 $1,756 Harrison County $1,338 $1,572 $1,656 $1,846 $1,876 Henry County $1,348 $1,583 $1,668 $1,860 $1,890 Hickory County $1,101 $1,293 $1,363 $1,520 $1,544 Holt County $1,233 $1,448 $1,526 $1,701 $1,729 Howard County $1,386 $1,628 $1,715 $1,912 $1,943 Howell County $1,223 $1,436 $1,513 $1,687 $1,714 Iron County $1,223 $1,436 $1,513 $1,687 $1,714 Jackson County $1,643 $1,930 $2,034 $2,268 $2,305 Jasper County $1,308 $1,536 $1,619 $1,805 $1,834 Jefferson County $1,614 $1,895 $1,997 $2,227 $2,263 Johnson County $1,568 $1,841 $1,940 $2,163 $2,198 Knox County $1,302 $1,529 $1,611 $1,796 $1,825 Laclede County $1,288 $1,513 $1,594 $1,777 $1,806 Lafayette County $1,479 $1,737 $1,830 $2,040 $2,073 Lawrence County $1,268 $1,489 $1,569 $1,749 $1,778 Lewis County $1,107 $1,300 $1,370 $1,528 $1,552 Lincoln County $1,591 $1,869 $1,969 $2,195 $2,231 Linn County $1,165 $1,368 $1,442 $1,608 $1,634 Livingston County $1,307 $1,535 $1,617 $1,803 $1,832 McDonald County $1,228 $1,442 $1,520 $1,695 $1,722 Macon County $1,189 $1,397 $1,472 $1,641 $1,668 Madison County $1,239 $1,456 $1,534 $1,710 $1,738 Maries County $1,324 $1,554 $1,638 $1,826 $1,856 Marion County $1,326 $1,557 $1,641 $1,830 $1,859 Mercer County $1,154 $1,355 $1,428 $1,592 $1,618 Miller County $1,332 $1,565 $1,649 $1,839 $1,868 Mississippi County $1,136 $1,334 $1,406 $1,568 $1,593 Moniteau County $1,369 $1,608 $1,694 $1,889 $1,919 Monroe County $1,338 $1,572 $1,656 $1,846 $1,876 Montgomery County $1,401 $1,646 $1,734 $1,933 $1,965 Morgan County $1,336 $1,570 $1,654 $1,844 $1,874 New Madrid County $1,247 $1,464 $1,543 $1,720 $1,748 Newton County $1,366 $1,604 $1,690 $1,884 $1,915 Nodaway County $1,365 $1,603 $1,689 $1,883 $1,914 Oregon County $1,198 $1,407 $1,483 $1,654 $1,680 Osage County $1,479 $1,737 $1,830 $2,040 $2,073 Ozark County $1,284 $1,508 $1,589 $1,772 $1,800 Pemiscot County $1,358 $1,595 $1,681 $1,874 $1,905 Perry County $1,370 $1,610 $1,696 $1,891 $1,922 Pettis County $1,322 $1,553 $1,636 $1,824 $1,854 Phelps County $1,489 $1,749 $1,843 $2,055 $2,088 Pike County $1,248 $1,465 $1,544 $1,722 $1,749 Platte County $1,941 $2,279 $2,402 $2,678 $2,721 Polk County $1,366 $1,604 $1,690 $1,884 $1,915 Pulaski County $1,466 $1,721 $1,814 $2,023 $2,055 Putnam County $1,253 $1,472 $1,551 $1,729 $1,757 Ralls County $1,384 $1,626 $1,713 $1,910 $1,941 Randolph County $1,301 $1,528 $1,610 $1,795 $1,824 Ray County $1,496 $1,757 $1,851 $2,064 $2,097 Reynolds County $1,171 $1,375 $1,449 $1,616 $1,642 Ripley County $1,147 $1,348 $1,420 $1,583 $1,609 St. Charles County $1,862 $2,186 $2,304 $2,569 $2,610 St. Clair County $1,190 $1,398 $1,473 $1,642 $1,669 Ste. Genevieve County $1,398 $1,642 $1,730 $1,929 $1,960 St. Francois County $1,293 $1,518 $1,600 $1,784 $1,813 St. Louis County $1,812 $2,128 $2,242 $2,500 $2,540 Saline County $1,311 $1,540 $1,623 $1,810 $1,839 Schuyler County $1,172 $1,377 $1,451 $1,618 $1,644 Scotland County $1,368 $1,607 $1,693 $1,888 $1,918 Scott County $1,276 $1,498 $1,579 $1,761 $1,789 Shannon County $1,227 $1,442 $1,519 $1,694 $1,721 Shelby County $1,179 $1,385 $1,459 $1,627 $1,653 Stoddard County $1,259 $1,479 $1,558 $1,737 $1,765 Stone County $1,526 $1,793 $1,889 $2,106 $2,140 Sullivan County $1,285 $1,509 $1,590 $1,773 $1,801 Taney County $1,417 $1,665 $1,754 $1,956 $1,987 Texas County $1,170 $1,374 $1,448 $1,615 $1,641 Vernon County $1,291 $1,517 $1,598 $1,782 $1,811 Warren County $1,577 $1,852 $1,952 $2,176 $2,212 Washington County $1,267 $1,488 $1,568 $1,748 $1,777 Wayne County $1,256 $1,475 $1,554 $1,733 $1,761 Webster County $1,368 $1,607 $1,693 $1,888 $1,918 Worth County $1,271 $1,493 $1,573 $1,754 $1,782 Wright County $1,187 $1,394 $1,469 $1,638 $1,664 St. Louis city $1,577 $1,852 $1,952 $2,176 $2,212 Related Topic Local Standards: Housing and Utilities
