Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Aleutians East Borough 1,275 1,498 1,578 1,759 1,788
Aleutians West Census Area 2,434 2,858 3,012 3,358 3,413
Anchorage Municipality 2,178 2,559 2,696 3,006 3,055
Bethel Census Area 1,454 1,707 1,799 2,006 2,038
Bristol Bay Borough 1,994 2,342 2,468 2,752 2,796
Denali Borough 1,661 1,951 2,056 2,292 2,329
Dillingham Census Area 1,975 2,319 2,444 2,725 2,769
Fairbanks North Star Borough 2,002 2,352 2,478 2,763 2,808
Haines Borough 1,782 2,093 2,205 2,459 2,498
Hoonah-Angoon Census Area 1,492 1,752 1,846 2,058 2,092
Juneau City and Borough 2,275 2,672 2,816 3,140 3,191
Kenai Peninsula Borough 1,747 2,052 2,162 2,411 2,450
Ketchikan Gateway Borough 1,999 2,348 2,474 2,759 2,803
Kodiak Island Borough 2,092 2,457 2,589 2,887 2,933
Kusilvak Census Area 902 1,059 1,116 1,244 1,264
Lake and Peninsula Borough 1,089 1,279 1,348 1,503 1,527
Matanuska-Susitna Borough 1,886 2,215 2,334 2,602 2,644
Nome Census Area 1,638 1,924 2,027 2,260 2,297
North Slope Borough 1,479 1,738 1,831 2,042 2,075
Northwest Arctic Borough 1,517 1,781 1,877 2,093 2,127
Petersburg Borough 1,847 2,169 2,286 2,549 2,590
Prince of Wales-Hyder Census Area 1,602 1,882 1,983 2,211 2,247
Sitka City and Borough 2,231 2,620 2,761 3,079 3,128
Skagway Municipality 2,136 2,508 2,643 2,947 2,995
Southeast Fairbanks Census Area 1,535 1,803 1,900 2,119 2,153
Valdez-Cordova Census Area 1,917 2,252 2,373 2,646 2,689
Wrangell City and Borough 1,730 2,032 2,141 2,387 2,426
Yakutat City and Borough 1,665 1,956 2,061 2,298 2,335
Yukon-Koyukuk Census Area 1,326 1,557 1,641 1,830 1,859