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
Appling County 1,063 1,248 1,315 1,466 1,490
Atkinson County 1,102 1,294 1,364 1,521 1,545
Bacon County 1,034 1,215 1,280 1,427 1,450
Baker County 1,026 1,205 1,270 1,416 1,439
Baldwin County 1,307 1,535 1,617 1,803 1,832
Banks County 1,278 1,501 1,582 1,764 1,792
Barrow County 1,279 1,502 1,583 1,765 1,794
Bartow County 1,337 1,571 1,655 1,845 1,875
Ben Hill County 1,066 1,252 1,319 1,471 1,494
Berrien County 1,046 1,229 1,295 1,444 1,467
Bibb County 1,277 1,499 1,580 1,762 1,790
Bleckley County 1,177 1,383 1,457 1,625 1,651
Brantley County 1,172 1,377 1,451 1,618 1,644
Brooks County 1,222 1,435 1,512 1,686 1,713
Bryan County 1,661 1,951 2,056 2,292 2,329
Bulloch County 1,255 1,474 1,553 1,732 1,760
Burke County 1,209 1,420 1,496 1,668 1,695
Butts County 1,223 1,437 1,514 1,688 1,715
Calhoun County 1,100 1,292 1,361 1,518 1,542
Camden County 1,373 1,612 1,699 1,894 1,925
Candler County 1,145 1,345 1,417 1,580 1,605
Carroll County 1,239 1,455 1,533 1,709 1,737
Catoosa County 1,231 1,446 1,524 1,699 1,727
Charlton County 1,106 1,299 1,369 1,526 1,551
Chatham County 1,507 1,770 1,865 2,079 2,113
Chattahoochee County 1,179 1,385 1,459 1,627 1,653
Chattooga County 1,091 1,281 1,350 1,505 1,530
Cherokee County 1,639 1,925 2,028 2,261 2,298
Clarke County 1,322 1,553 1,636 1,824 1,854
Clay County 1,180 1,386 1,461 1,629 1,655
Clayton County 1,244 1,461 1,539 1,716 1,744
Clinch County 1,050 1,234 1,300 1,450 1,473
Cobb County 1,636 1,922 2,025 2,258 2,294
Coffee County 1,186 1,393 1,468 1,637 1,663
Colquitt County 1,129 1,326 1,397 1,558 1,583
Columbia County 1,514 1,778 1,874 2,090 2,123
Cook County 1,155 1,356 1,429 1,593 1,619
Coweta County 1,496 1,758 1,852 2,065 2,098
Crawford County 1,117 1,312 1,382 1,541 1,566
Crisp County 1,148 1,349 1,421 1,584 1,610
Dade County 1,206 1,416 1,492 1,664 1,690
Dawson County 1,488 1,748 1,842 2,054 2,087
Decatur County 1,170 1,374 1,448 1,615 1,641
DeKalb County 1,586 1,863 1,963 2,189 2,224
Dodge County 1,105 1,297 1,367 1,524 1,549
Dooly County 1,094 1,285 1,354 1,510 1,534
Dougherty County 1,238 1,454 1,532 1,708 1,736
Douglas County 1,391 1,634 1,722 1,920 1,951
Early County 1,190 1,398 1,473 1,642 1,669
Echols County 1,031 1,211 1,276 1,423 1,446
Effingham County 1,394 1,637 1,725 1,923 1,954
Elbert County 1,147 1,348 1,420 1,583 1,609
Emanuel County 1,092 1,283 1,352 1,507 1,532
Evans County 1,084 1,274 1,342 1,496 1,520
Fannin County 1,265 1,485 1,565 1,745 1,773
Fayette County 1,792 2,105 2,218 2,473 2,513
Floyd County 1,265 1,486 1,566 1,746 1,774
Forsyth County 1,908 2,242 2,362 2,634 2,676
Franklin County 1,170 1,374 1,448 1,615 1,641
Fulton County 1,866 2,192 2,310 2,576 2,617
Gilmer County 1,235 1,451 1,529 1,705 1,732
Glascock County 1,166 1,369 1,443 1,609 1,635
Glynn County 1,433 1,683 1,773 1,977 2,009
Gordon County 1,184 1,390 1,465 1,633 1,660
Grady County 1,214 1,426 1,503 1,676 1,703
Greene County 1,551 1,822 1,920 2,141 2,175
Gwinnett County 1,579 1,854 1,954 2,179 2,214
Habersham County 1,293 1,518 1,600 1,784 1,813
Hall County 1,431 1,681 1,771 1,975 2,007
Hancock County 1,191 1,399 1,474 1,644 1,670
Haralson County 1,262 1,482 1,562 1,742 1,770
Harris County 1,659 1,948 2,053 2,289 2,326
Hart County 1,242 1,459 1,537 1,714 1,741
Heard County 1,199 1,408 1,484 1,655 1,681
Henry County 1,455 1,709 1,801 2,008 2,041
Houston County 1,314 1,543 1,626 1,813 1,842
Irwin County 1,085 1,275 1,343 1,497 1,522
Jackson County 1,415 1,662 1,751 1,952 1,984
Jasper County 1,212 1,424 1,500 1,673 1,700
Jeff Davis County 1,020 1,198 1,262 1,407 1,430
Jefferson County 1,096 1,287 1,356 1,512 1,536
Jenkins County 1,025 1,204 1,269 1,415 1,438
Johnson County 991 1,164 1,227 1,368 1,390
Jones County 1,383 1,625 1,712 1,909 1,940
Lamar County 1,281 1,505 1,586 1,768 1,797
Lanier County 1,166 1,369 1,443 1,609 1,635
Laurens County 1,190 1,398 1,473 1,642 1,669
Lee County 1,305 1,533 1,615 1,801 1,830
Liberty County 1,229 1,443 1,521 1,696 1,723
Lincoln County 1,455 1,709 1,801 2,008 2,041
Long County 1,302 1,529 1,611 1,796 1,825
Lowndes County 1,265 1,486 1,566 1,746 1,774
Lumpkin County 1,324 1,555 1,639 1,827 1,857
McDuffie County 1,192 1,400 1,475 1,645 1,671
McIntosh County 1,283 1,507 1,588 1,771 1,799
Macon County 1,084 1,274 1,342 1,496 1,520
Madison County 1,180 1,386 1,461 1,629 1,655
Marion County 1,309 1,537 1,620 1,806 1,835
Meriwether County 1,217 1,429 1,506 1,679 1,706
Miller County 1,176 1,382 1,456 1,623 1,650
Mitchell County 1,183 1,389 1,464 1,632 1,659
Monroe County 1,431 1,681 1,771 1,975 2,007
Montgomery County 1,171 1,375 1,449 1,616 1,642
Morgan County 1,467 1,723 1,816 2,025 2,058
Murray County 1,115 1,310 1,380 1,539 1,564
Muscogee County 1,352 1,588 1,673 1,865 1,896
Newton County 1,331 1,563 1,647 1,836 1,866
Oconee County 1,714 2,013 2,121 2,365 2,403
Oglethorpe County 1,232 1,447 1,525 1,700 1,728
Paulding County 1,385 1,627 1,714 1,911 1,942
Peach County 1,294 1,519 1,601 1,785 1,814
Pickens County 1,399 1,644 1,732 1,931 1,962
Pierce County 1,164 1,368 1,441 1,607 1,633
Pike County 1,403 1,647 1,736 1,936 1,967
Polk County 1,155 1,356 1,429 1,593 1,619
Pulaski County 1,181 1,387 1,462 1,630 1,656
Putnam County 1,255 1,474 1,553 1,732 1,760
Quitman County 978 1,149 1,211 1,350 1,372
Rabun County 1,338 1,572 1,656 1,846 1,876
Randolph County 1,021 1,199 1,263 1,408 1,431
Richmond County 1,229 1,443 1,521 1,696 1,723
Rockdale County 1,417 1,665 1,754 1,956 1,987
Schley County 1,256 1,475 1,554 1,733 1,761
Screven County 1,143 1,343 1,415 1,578 1,603
Seminole County 1,116 1,311 1,381 1,540 1,565
Spalding County 1,239 1,456 1,534 1,710 1,738
Stephens County 1,193 1,401 1,476 1,646 1,672
Stewart County 1,069 1,256 1,323 1,475 1,499
Sumter County 1,156 1,358 1,431 1,596 1,621
Talbot County 1,227 1,441 1,518 1,693 1,720
Taliaferro County 1,176 1,381 1,455 1,622 1,649
Tattnall County 1,129 1,326 1,397 1,558 1,583
Taylor County 1,130 1,328 1,399 1,560 1,585
Telfair County 994 1,167 1,230 1,371 1,394
Terrell County 1,142 1,341 1,413 1,575 1,601
Thomas County 1,318 1,548 1,631 1,819 1,848
Tift County 1,285 1,509 1,590 1,773 1,801
Toombs County 1,184 1,390 1,465 1,633 1,660
Towns County 1,299 1,526 1,608 1,793 1,822
Treutlen County 958 1,126 1,186 1,322 1,344
Troup County 1,273 1,495 1,575 1,756 1,784
Turner County 1,075 1,262 1,330 1,483 1,507
Twiggs County 1,084 1,273 1,341 1,495 1,519
Union County 1,292 1,517 1,599 1,783 1,812
Upson County 1,113 1,308 1,378 1,536 1,561
Walker County 1,174 1,379 1,453 1,620 1,646
Walton County 1,415 1,662 1,751 1,952 1,984
Ware County 1,084 1,274 1,342 1,496 1,520
Warren County 1,081 1,270 1,338 1,492 1,516
Washington County 1,191 1,399 1,474 1,644 1,670
Wayne County 1,124 1,320 1,391 1,551 1,576
Webster County 1,145 1,345 1,417 1,580 1,605
Wheeler County 1,034 1,215 1,280 1,427 1,450
White County 1,327 1,558 1,642 1,831 1,860
Whitfield County 1,187 1,394 1,469 1,638 1,664
Wilcox County 1,071 1,257 1,325 1,477 1,501
Wilkes County 1,185 1,392 1,467 1,636 1,662
Wilkinson County 1,121 1,316 1,387 1,547 1,571
Worth County 1,149 1,349 1,422 1,586 1,611