Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Ada County 1,606 1,887 1,988 2,217 2,252
Adams County 1,385 1,627 1,714 1,911 1,942
Bannock County 1,352 1,588 1,673 1,865 1,896
Bear Lake County 1,248 1,465 1,544 1,722 1,749
Benewah County 1,365 1,603 1,689 1,883 1,914
Bingham County 1,320 1,551 1,634 1,822 1,851
Blaine County 1,800 2,114 2,228 2,484 2,524
Boise County 1,621 1,904 2,006 2,237 2,273
Bonner County 1,517 1,782 1,878 2,094 2,128
Bonneville County 1,408 1,653 1,742 1,942 1,974
Boundary County 1,402 1,647 1,735 1,935 1,966
Butte County 1,105 1,298 1,368 1,525 1,550
Camas County 1,440 1,691 1,782 1,987 2,019
Canyon County 1,349 1,585 1,670 1,862 1,892
Caribou County 1,330 1,562 1,646 1,835 1,865
Cassia County 1,278 1,501 1,582 1,764 1,792
Clark County 1,152 1,353 1,426 1,590 1,616
Clearwater County 1,329 1,561 1,645 1,834 1,864
Custer County 1,351 1,587 1,672 1,864 1,894
Elmore County 1,307 1,535 1,617 1,803 1,832
Franklin County 1,445 1,697 1,788 1,994 2,026
Fremont County 1,328 1,559 1,643 1,832 1,862
Gem County 1,392 1,635 1,723 1,921 1,952
Gooding County 1,231 1,445 1,523 1,698 1,726
Idaho County 1,369 1,608 1,694 1,889 1,919
Jefferson County 1,481 1,740 1,833 2,044 2,077
Jerome County 1,361 1,598 1,684 1,878 1,908
Kootenai County 1,527 1,794 1,890 2,107 2,141
Latah County 1,575 1,850 1,949 2,173 2,208
Lemhi County 1,345 1,580 1,665 1,856 1,886
Lewis County 1,256 1,475 1,554 1,733 1,761
Lincoln County 1,228 1,442 1,520 1,695 1,722
Madison County 1,462 1,717 1,809 2,017 2,050
Minidoka County 1,191 1,399 1,474 1,644 1,670
Nez Perce County 1,471 1,728 1,821 2,030 2,063
Oneida County 1,353 1,589 1,674 1,867 1,897
Owyhee County 1,322 1,553 1,636 1,824 1,854
Payette County 1,346 1,581 1,666 1,858 1,888
Power County 1,291 1,517 1,598 1,782 1,811
Shoshone County 1,240 1,457 1,535 1,712 1,739
Teton County 1,784 2,095 2,208 2,462 2,502
Twin Falls County 1,370 1,610 1,696 1,891 1,922
Valley County 1,816 2,132 2,247 2,505 2,546
Washington County 1,208 1,419 1,495 1,667 1,694