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
Adams County 1,637 1,923 2,026 2,259 2,295
Alamosa County 1,198 1,407 1,483 1,654 1,680
Arapahoe County 1,737 2,040 2,150 2,397 2,436
Archuleta County 1,414 1,661 1,750 1,951 1,983
Baca County 1,082 1,271 1,339 1,493 1,517
Bent County 1,101 1,293 1,363 1,520 1,544
Boulder County 1,934 2,271 2,393 2,668 2,711
Broomfield County 1,912 2,245 2,366 2,638 2,681
Chaffee County 1,576 1,851 1,951 2,175 2,210
Cheyenne County 1,206 1,417 1,493 1,665 1,692
Clear Creek County 1,770 2,078 2,190 2,442 2,481
Conejos County 1,067 1,254 1,321 1,473 1,497
Costilla County 1,050 1,234 1,300 1,450 1,473
Crowley County 1,064 1,250 1,317 1,468 1,492
Custer County 1,486 1,745 1,839 2,050 2,084
Delta County 1,320 1,551 1,634 1,822 1,851
Denver County 1,709 2,007 2,115 2,358 2,396
Dolores County 1,054 1,238 1,305 1,455 1,479
Douglas County 2,121 2,491 2,625 2,927 2,974
Eagle County 2,089 2,454 2,586 2,883 2,930
El Paso County 1,593 1,870 1,971 2,198 2,233
Elbert County 2,061 2,421 2,551 2,844 2,890
Fremont County 1,252 1,470 1,549 1,727 1,755
Garfield County 1,765 2,073 2,184 2,435 2,474
Gilpin County 1,627 1,910 2,013 2,244 2,281
Grand County 1,521 1,787 1,883 2,100 2,133
Gunnison County 1,580 1,855 1,955 2,180 2,215
Hinsdale County 1,362 1,600 1,686 1,880 1,910
Huerfano County 1,239 1,456 1,534 1,710 1,738
Jackson County 1,391 1,633 1,721 1,919 1,950
Jefferson County 1,791 2,103 2,216 2,471 2,511
Kiowa County 1,021 1,199 1,263 1,408 1,431
Kit Carson County 1,273 1,495 1,575 1,756 1,784
La Plata County 1,711 2,010 2,118 2,362 2,400
Lake County 1,437 1,688 1,779 1,984 2,016
Larimer County 1,695 1,991 2,098 2,339 2,377
Las Animas County 1,262 1,482 1,562 1,742 1,770
Lincoln County 1,252 1,470 1,549 1,727 1,755
Logan County 1,234 1,449 1,527 1,703 1,730
Mesa County 1,378 1,619 1,706 1,902 1,933
Mineral County 1,591 1,869 1,969 2,195 2,231
Moffat County 1,364 1,602 1,688 1,882 1,913
Montezuma County 1,357 1,593 1,679 1,872 1,902
Montrose County 1,351 1,587 1,672 1,864 1,894
Morgan County 1,388 1,630 1,718 1,916 1,946
Otero County 1,152 1,353 1,426 1,590 1,616
Ouray County 1,830 2,149 2,265 2,525 2,566
Park County 1,566 1,839 1,938 2,161 2,196
Phillips County 1,237 1,453 1,531 1,707 1,735
Pitkin County 1,913 2,247 2,368 2,640 2,683
Prowers County 1,192 1,400 1,475 1,645 1,671
Pueblo County 1,313 1,542 1,625 1,812 1,841
Rio Blanco County 1,357 1,593 1,679 1,872 1,902
Rio Grande County 1,295 1,521 1,603 1,787 1,816
Routt County 1,963 2,306 2,430 2,709 2,753
Saguache County 1,113 1,307 1,377 1,535 1,560
San Juan County 1,509 1,772 1,867 2,082 2,115
San Miguel County 2,029 2,383 2,511 2,800 2,845
Sedgwick County 1,022 1,200 1,265 1,410 1,433
Summit County 1,908 2,241 2,361 2,633 2,675
Teller County 1,539 1,808 1,905 2,124 2,158
Washington County 1,293 1,518 1,600 1,784 1,813
Weld County 1,613 1,894 1,996 2,226 2,261
Yuma County 1,394 1,637 1,725 1,923 1,954