Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adams County $2,156 $2,532 $2,668 $2,975 $3,023 Alamosa County $1,427 $1,676 $1,766 $1,969 $2,001 Arapahoe County $2,224 $2,613 $2,753 $3,070 $3,119 Archuleta County $1,846 $2,168 $2,285 $2,548 $2,589 Baca County $1,220 $1,433 $1,510 $1,684 $1,711 Bent County $1,311 $1,539 $1,622 $1,809 $1,838 Boulder County $2,503 $2,940 $3,098 $3,454 $3,510 Broomfield County $2,378 $2,793 $2,943 $3,281 $3,334 Chaffee County $1,858 $2,183 $2,300 $2,565 $2,606 Cheyenne County $1,418 $1,665 $1,755 $1,957 $1,988 Clear Creek County $2,135 $2,507 $2,642 $2,946 $2,993 Conejos County $1,325 $1,556 $1,640 $1,829 $1,858 Costilla County $1,374 $1,614 $1,701 $1,897 $1,927 Crowley County $1,333 $1,566 $1,650 $1,840 $1,869 Custer County $1,809 $2,125 $2,239 $2,496 $2,537 Delta County $1,566 $1,839 $1,938 $2,161 $2,196 Denver County $2,270 $2,666 $2,809 $3,132 $3,183 Dolores County $1,356 $1,592 $1,678 $1,871 $1,901 Douglas County $2,652 $3,115 $3,282 $3,659 $3,719 Eagle County $2,593 $3,045 $3,209 $3,578 $3,636 Elbert County $2,563 $3,010 $3,172 $3,537 $3,594 El Paso County $2,027 $2,381 $2,509 $2,798 $2,843 Fremont County $1,599 $1,878 $1,979 $2,207 $2,242 Garfield County $2,198 $2,581 $2,720 $3,033 $3,082 Gilpin County $2,084 $2,447 $2,579 $2,876 $2,922 Grand County $1,993 $2,340 $2,466 $2,750 $2,794 Gunnison County $2,073 $2,434 $2,565 $2,860 $2,906 Hinsdale County $2,161 $2,538 $2,674 $2,982 $3,030 Huerfano County $1,427 $1,676 $1,766 $1,969 $2,001 Jackson County $1,516 $1,780 $1,876 $2,092 $2,126 Jefferson County $2,263 $2,658 $2,801 $3,123 $3,174 Kiowa County $1,311 $1,540 $1,623 $1,810 $1,839 Kit Carson County $1,540 $1,809 $1,906 $2,125 $2,159 Lake County $1,788 $2,100 $2,213 $2,467 $2,507 La Plata County $2,066 $2,427 $2,557 $2,851 $2,897 Larimer County $2,198 $2,581 $2,720 $3,033 $3,082 Las Animas County $1,532 $1,799 $1,896 $2,114 $2,148 Lincoln County $1,612 $1,893 $1,995 $2,224 $2,260 Logan County $1,639 $1,926 $2,029 $2,262 $2,299 Mesa County $1,657 $1,946 $2,051 $2,287 $2,324 Mineral County $1,824 $2,142 $2,257 $2,517 $2,557 Moffat County $1,656 $1,945 $2,049 $2,285 $2,322 Montezuma County $1,592 $1,870 $1,970 $2,197 $2,232 Montrose County $1,636 $1,922 $2,025 $2,258 $2,294 Morgan County $1,911 $2,244 $2,365 $2,637 $2,680 Otero County $1,331 $1,563 $1,647 $1,836 $1,866 Ouray County $1,970 $2,314 $2,438 $2,718 $2,762 Park County $1,984 $2,330 $2,455 $2,737 $2,782 Phillips County $1,566 $1,839 $1,938 $2,161 $2,196 Pitkin County $2,650 $3,113 $3,280 $3,657 $3,716 Prowers County $1,345 $1,579 $1,664 $1,855 $1,885 Pueblo County $1,622 $1,906 $2,008 $2,239 $2,275 Rio Blanco County $1,559 $1,832 $1,930 $2,152 $2,187 Rio Grande County $1,439 $1,690 $1,781 $1,986 $2,018 Routt County $2,380 $2,795 $2,945 $3,284 $3,337 Saguache County $1,467 $1,722 $1,815 $2,024 $2,056 San Juan County $1,830 $2,149 $2,265 $2,525 $2,566 San Miguel County $2,329 $2,735 $2,882 $3,213 $3,265 Sedgwick County $1,268 $1,489 $1,569 $1,749 $1,778 Summit County $2,347 $2,757 $2,905 $3,239 $3,291 Teller County $1,810 $2,126 $2,240 $2,498 $2,538 Washington County $1,651 $1,939 $2,043 $2,278 $2,315 Weld County $2,127 $2,498 $2,632 $2,935 $2,982 Yuma County $1,643 $1,929 $2,033 $2,267 $2,303 Related Topic Local Standards: Housing and Utilities
