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