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
Alameda County 2,731 3,208 3,380 3,769 3,830
Alpine County 1,847 2,169 2,286 2,549 2,590
Amador County 1,762 2,070 2,181 2,432 2,471
Butte County 1,650 1,938 2,042 2,277 2,314
Calaveras County 1,860 2,185 2,302 2,567 2,608
Colusa County 1,609 1,889 1,991 2,220 2,256
Contra Costa County 2,575 3,024 3,187 3,554 3,611
Del Norte County 1,450 1,703 1,794 2,000 2,033
El Dorado County 2,187 2,569 2,707 3,018 3,067
Fresno County 1,643 1,929 2,033 2,267 2,303
Glenn County 1,548 1,818 1,916 2,136 2,171
Humboldt County 1,736 2,038 2,148 2,395 2,434
Imperial County 1,498 1,759 1,854 2,067 2,101
Inyo County 1,845 2,168 2,284 2,547 2,588
Kern County 1,555 1,827 1,925 2,146 2,181
Kings County 1,499 1,760 1,855 2,068 2,102
Lake County 1,584 1,860 1,960 2,185 2,221
Lassen County 1,490 1,750 1,844 2,056 2,089
Los Angeles County 2,367 2,780 2,929 3,266 3,319
Madera County 1,576 1,851 1,950 2,174 2,209
Marin County 3,332 3,914 4,124 4,598 4,672
Mariposa County 1,666 1,957 2,062 2,299 2,336
Mendocino County 1,873 2,200 2,318 2,585 2,626
Merced County 1,527 1,794 1,890 2,107 2,141
Modoc County 1,239 1,455 1,533 1,709 1,737
Mono County 1,827 2,146 2,261 2,521 2,562
Monterey County 2,174 2,553 2,690 2,999 3,048
Napa County 2,509 2,947 3,105 3,462 3,518
Nevada County 2,045 2,402 2,531 2,822 2,868
Orange County 2,610 3,065 3,230 3,601 3,660
Placer County 2,267 2,663 2,806 3,129 3,179
Plumas County 1,556 1,828 1,926 2,147 2,182
Riverside County 1,950 2,290 2,413 2,690 2,734
Sacramento County 1,892 2,223 2,342 2,611 2,653
San Benito County 2,384 2,800 2,951 3,290 3,343
San Bernardino County 1,773 2,082 2,194 2,446 2,486
San Diego County 2,430 2,855 3,008 3,354 3,408
San Francisco County 3,331 3,912 4,122 4,596 4,670
San Joaquin County 1,874 2,201 2,319 2,586 2,627
San Luis Obispo County 2,245 2,637 2,779 3,099 3,149
San Mateo County 3,235 3,800 4,004 4,464 4,537
Santa Barbara County 2,257 2,651 2,793 3,114 3,164
Santa Clara County 3,108 3,651 3,847 4,289 4,359
Santa Cruz County 2,642 3,103 3,270 3,646 3,705
Shasta County 1,611 1,892 1,994 2,223 2,259
Sierra County 1,554 1,825 1,923 2,144 2,179
Siskiyou County 1,390 1,632 1,720 1,918 1,949
Solano County 2,093 2,458 2,590 2,888 2,934
Sonoma County 2,321 2,726 2,872 3,202 3,254
Stanislaus County 1,702 2,000 2,107 2,349 2,387
Sutter County 1,681 1,975 2,081 2,320 2,358
Tehama County 1,458 1,713 1,805 2,013 2,045
Trinity County 1,495 1,756 1,850 2,063 2,096
Tulare County 1,466 1,721 1,814 2,023 2,055
Tuolumne County 1,740 2,044 2,154 2,402 2,440
Ventura County 2,426 2,850 3,003 3,348 3,402
Yolo County 2,140 2,514 2,649 2,954 3,001
Yuba County 1,681 1,975 2,081 2,320 2,358