Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Autauga County 1,281 1,504 1,585 1,767 1,796
Baldwin County 1,416 1,663 1,752 1,953 1,985
Barbour County 1,070 1,256 1,324 1,476 1,500
Bibb County 1,206 1,416 1,492 1,664 1,690
Blount County 1,227 1,441 1,518 1,693 1,720
Bullock County 1,100 1,293 1,362 1,519 1,543
Butler County 1,102 1,294 1,364 1,521 1,545
Calhoun County 1,147 1,348 1,420 1,583 1,609
Chambers County 1,070 1,256 1,324 1,476 1,500
Cherokee County 1,232 1,447 1,525 1,700 1,728
Chilton County 1,144 1,344 1,416 1,579 1,604
Choctaw County 1,034 1,215 1,280 1,427 1,450
Clarke County 1,232 1,447 1,525 1,700 1,728
Clay County 1,110 1,304 1,374 1,532 1,557
Cleburne County 1,255 1,474 1,553 1,732 1,760
Coffee County 1,234 1,449 1,527 1,703 1,730
Colbert County 1,140 1,339 1,411 1,573 1,599
Conecuh County 970 1,140 1,201 1,339 1,361
Coosa County 1,001 1,176 1,239 1,381 1,404
Covington County 1,088 1,277 1,346 1,501 1,525
Crenshaw County 1,098 1,290 1,359 1,515 1,540
Cullman County 1,154 1,355 1,428 1,592 1,618
Dale County 1,101 1,293 1,363 1,520 1,544
Dallas County 1,109 1,303 1,373 1,531 1,556
DeKalb County 1,091 1,281 1,350 1,505 1,530
Elmore County 1,321 1,552 1,635 1,823 1,852
Escambia County 1,075 1,262 1,330 1,483 1,507
Etowah County 1,158 1,360 1,433 1,598 1,624
Fayette County 1,053 1,237 1,303 1,453 1,476
Franklin County 1,059 1,244 1,311 1,462 1,485
Geneva County 1,086 1,275 1,344 1,499 1,523
Greene County 1,018 1,196 1,260 1,405 1,428
Hale County 1,135 1,333 1,405 1,567 1,592
Henry County 1,155 1,356 1,429 1,593 1,619
Houston County 1,206 1,416 1,492 1,664 1,690
Jackson County 1,114 1,309 1,379 1,538 1,562
Jefferson County 1,381 1,622 1,709 1,906 1,936
Lamar County 1,024 1,202 1,267 1,413 1,436
Lauderdale County 1,186 1,393 1,468 1,637 1,663
Lawrence County 1,134 1,331 1,403 1,564 1,590
Lee County 1,344 1,578 1,663 1,854 1,884
Limestone County 1,262 1,482 1,562 1,742 1,770
Lowndes County 1,151 1,352 1,425 1,589 1,615
Macon County 1,102 1,294 1,364 1,521 1,545
Madison County 1,365 1,603 1,689 1,883 1,914
Marengo County 1,203 1,413 1,489 1,660 1,687
Marion County 1,043 1,225 1,291 1,439 1,463
Marshall County 1,159 1,361 1,434 1,599 1,625
Mobile County 1,254 1,473 1,552 1,730 1,758
Monroe County 1,114 1,309 1,379 1,538 1,562
Montgomery County 1,236 1,452 1,530 1,706 1,733
Morgan County 1,181 1,387 1,462 1,630 1,656
Perry County 1,090 1,280 1,349 1,504 1,528
Pickens County 1,101 1,293 1,363 1,520 1,544
Pike County 1,208 1,419 1,495 1,667 1,694
Randolph County 1,058 1,243 1,310 1,461 1,484
Russell County 1,209 1,420 1,496 1,668 1,695
St. Clair County 1,265 1,485 1,565 1,745 1,773
Shelby County 1,475 1,733 1,826 2,036 2,069
Sumter County 1,056 1,240 1,307 1,457 1,481
Talladega County 1,137 1,335 1,407 1,569 1,594
Tallapoosa County 1,111 1,305 1,375 1,533 1,558
Tuscaloosa County 1,310 1,538 1,621 1,807 1,837
Walker County 1,153 1,354 1,427 1,591 1,617
Washington County 1,188 1,395 1,470 1,639 1,666
Wilcox County 1,034 1,215 1,280 1,427 1,450
Winston County 1,084 1,274 1,342 1,496 1,520