Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Arkansas County 1,077 1,265 1,333 1,486 1,510 Ashley County 1,107 1,300 1,370 1,528 1,552 Baxter County 1,052 1,236 1,302 1,452 1,475 Benton County 1,330 1,562 1,646 1,835 1,865 Boone County 1,093 1,284 1,353 1,509 1,533 Bradley County 1,024 1,202 1,267 1,413 1,436 Calhoun County 1,083 1,272 1,340 1,494 1,518 Carroll County 1,136 1,334 1,406 1,568 1,593 Chicot County 1,024 1,202 1,267 1,413 1,436 Clark County 1,133 1,330 1,402 1,563 1,588 Clay County 966 1,135 1,196 1,334 1,355 Cleburne County 1,072 1,259 1,327 1,480 1,503 Cleveland County 1,080 1,269 1,337 1,491 1,515 Columbia County 1,021 1,199 1,263 1,408 1,431 Conway County 1,021 1,200 1,264 1,409 1,432 Craighead County 1,154 1,355 1,428 1,592 1,618 Crawford County 1,103 1,295 1,365 1,522 1,547 Crittenden County 1,171 1,375 1,449 1,616 1,642 Cross County 1,118 1,313 1,384 1,543 1,568 Dallas County 1,016 1,194 1,258 1,403 1,425 Desha County 1,012 1,189 1,253 1,397 1,420 Drew County 1,091 1,281 1,350 1,505 1,530 Faulkner County 1,274 1,497 1,577 1,758 1,787 Franklin County 976 1,146 1,208 1,347 1,369 Fulton County 1,077 1,265 1,333 1,486 1,510 Garland County 1,151 1,352 1,425 1,589 1,615 Grant County 1,187 1,394 1,469 1,638 1,664 Greene County 1,103 1,295 1,365 1,522 1,547 Hempstead County 1,096 1,288 1,357 1,513 1,537 Hot Spring County 1,025 1,203 1,268 1,414 1,437 Howard County 1,037 1,219 1,284 1,432 1,455 Independence County 1,112 1,306 1,376 1,534 1,559 Izard County 974 1,144 1,205 1,344 1,365 Jackson County 967 1,136 1,197 1,335 1,356 Jefferson County 1,066 1,252 1,319 1,471 1,494 Johnson County 995 1,169 1,232 1,374 1,396 Lafayette County 950 1,116 1,176 1,311 1,332 Lawrence County 951 1,117 1,177 1,312 1,334 Lee County 973 1,143 1,204 1,342 1,364 Lincoln County 944 1,108 1,168 1,302 1,323 Little River County 1,014 1,191 1,255 1,399 1,422 Logan County 987 1,159 1,221 1,361 1,383 Lonoke County 1,224 1,438 1,515 1,689 1,716 Madison County 1,041 1,222 1,288 1,436 1,459 Marion County 982 1,153 1,215 1,355 1,377 Miller County 1,143 1,343 1,415 1,578 1,603 Mississippi County 1,046 1,229 1,295 1,444 1,467 Monroe County 991 1,163 1,226 1,367 1,389 Montgomery County 1,064 1,250 1,317 1,468 1,492 Nevada County 962 1,129 1,190 1,327 1,348 Newton County 999 1,173 1,236 1,378 1,400 Ouachita County 1,042 1,224 1,290 1,438 1,462 Perry County 1,125 1,321 1,392 1,552 1,577 Phillips County 1,065 1,251 1,318 1,470 1,493 Pike County 973 1,143 1,204 1,342 1,364 Poinsett County 998 1,172 1,235 1,377 1,399 Polk County 981 1,152 1,214 1,354 1,375 Pope County 1,100 1,293 1,362 1,519 1,543 Prairie County 1,017 1,195 1,259 1,404 1,426 Pulaski County 1,304 1,532 1,614 1,800 1,829 Randolph County 930 1,092 1,151 1,283 1,304 Saline County 1,271 1,493 1,573 1,754 1,782 Scott County 923 1,084 1,142 1,273 1,294 Searcy County 988 1,161 1,223 1,364 1,386 Sebastian County 1,117 1,312 1,383 1,542 1,567 Sevier County 949 1,115 1,175 1,310 1,331 Sharp County 924 1,086 1,144 1,276 1,296 St. Francis County 974 1,144 1,205 1,344 1,365 Stone County 1,079 1,268 1,336 1,490 1,514 Union County 1,073 1,260 1,328 1,481 1,505 Van Buren County 1,097 1,289 1,358 1,514 1,539 Washington County 1,293 1,518 1,600 1,784 1,813 White County 1,140 1,339 1,411 1,573 1,599 Woodruff County 986 1,158 1,220 1,360 1,382 Yell County 1,067 1,254 1,321 1,473 1,497 Related Topics Local Standards: Housing and Utilities