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Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on June 29, 2026, 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.
| County | 2026 Published ALE Housing Expense for a Family of 1 | 2026 Published ALE Housing Expense for a Family of 2 | 2026 Published ALE Housing Expense for a Family of 3 | 2026 Published ALE Housing Expense for a Family of 4 | 2026 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adair County | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Adams County | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Allamakee County | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Appanoose County | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Audubon County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Benton County | $1,653 | $1,942 | $2,046 | $2,281 | $2,318 |
| Black Hawk County | $1,572 | $1,846 | $1,945 | $2,169 | $2,204 |
| Boone County | $1,746 | $2,051 | $2,161 | $2,410 | $2,448 |
| Bremer County | $1,706 | $2,004 | $2,112 | $2,355 | $2,393 |
| Buchanan County | $1,526 | $1,793 | $1,889 | $2,106 | $2,140 |
| Buena Vista County | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |
| Butler County | $1,477 | $1,735 | $1,828 | $2,038 | $2,071 |
| Calhoun County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Carroll County | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Cass County | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Cedar County | $1,650 | $1,938 | $2,042 | $2,277 | $2,314 |
| Cerro Gordo County | $1,517 | $1,781 | $1,877 | $2,093 | $2,127 |
| Cherokee County | $1,467 | $1,722 | $1,815 | $2,024 | $2,056 |
| Chickasaw County | $1,489 | $1,749 | $1,843 | $2,055 | $2,088 |
| Clarke County | $1,560 | $1,833 | $1,931 | $2,153 | $2,188 |
| Clay County | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Clayton County | $1,507 | $1,770 | $1,865 | $2,079 | $2,113 |
| Clinton County | $1,490 | $1,750 | $1,844 | $2,056 | $2,089 |
| Crawford County | $1,439 | $1,690 | $1,781 | $1,986 | $2,018 |
| Dallas County | $2,200 | $2,584 | $2,723 | $3,036 | $3,085 |
| Davis County | $1,553 | $1,824 | $1,922 | $2,143 | $2,178 |
| Decatur County | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Delaware County | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Des Moines County | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Dickinson County | $1,657 | $1,946 | $2,051 | $2,287 | $2,324 |
| Dubuque County | $1,686 | $1,981 | $2,087 | $2,327 | $2,365 |
| Emmet County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Fayette County | $1,408 | $1,654 | $1,743 | $1,943 | $1,975 |
| Floyd County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Franklin County | $1,315 | $1,544 | $1,627 | $1,814 | $1,843 |
| Fremont County | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Greene County | $1,368 | $1,607 | $1,693 | $1,888 | $1,918 |
| Grundy County | $1,623 | $1,907 | $2,009 | $2,240 | $2,276 |
| Guthrie County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Hamilton County | $1,500 | $1,761 | $1,856 | $2,069 | $2,103 |
| Hancock County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Hardin County | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Harrison County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Henry County | $1,474 | $1,731 | $1,824 | $2,034 | $2,067 |
| Howard County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Humboldt County | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Ida County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Iowa County | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| Jackson County | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Jasper County | $1,548 | $1,818 | $1,916 | $2,136 | $2,171 |
| Jefferson County | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| Johnson County | $2,018 | $2,370 | $2,497 | $2,784 | $2,829 |
| Jones County | $1,600 | $1,879 | $1,980 | $2,208 | $2,243 |
| Keokuk County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Kossuth County | $1,416 | $1,664 | $1,753 | $1,955 | $1,986 |
| Lee County | $1,463 | $1,719 | $1,811 | $2,019 | $2,052 |
| Linn County | $1,705 | $2,002 | $2,110 | $2,353 | $2,391 |
| Louisa County | $1,453 | $1,706 | $1,798 | $2,005 | $2,037 |
| Lucas County | $1,504 | $1,767 | $1,862 | $2,076 | $2,110 |
| Lyon County | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Madison County | $1,841 | $2,162 | $2,278 | $2,540 | $2,581 |
| Mahaska County | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Marion County | $1,673 | $1,964 | $2,070 | $2,308 | $2,345 |
| Marshall County | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| Mills County | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |
| Mitchell County | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Monona County | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Monroe County | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Montgomery County | $1,288 | $1,513 | $1,594 | $1,777 | $1,806 |
| Muscatine County | $1,568 | $1,841 | $1,940 | $2,163 | $2,198 |
| O'Brien County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Osceola County | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Page County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Palo Alto County | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Plymouth County | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Pocahontas County | $1,332 | $1,565 | $1,649 | $1,839 | $1,868 |
| Polk County | $1,840 | $2,161 | $2,277 | $2,539 | $2,580 |
| Pottawattamie County | $1,628 | $1,912 | $2,015 | $2,247 | $2,283 |
| Poweshiek County | $1,702 | $1,999 | $2,106 | $2,348 | $2,386 |
| Ringgold County | $1,866 | $2,192 | $2,310 | $2,576 | $2,617 |
| Sac County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Scott County | $1,694 | $1,990 | $2,097 | $2,338 | $2,376 |
| Shelby County | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Sioux County | $1,765 | $2,073 | $2,184 | $2,435 | $2,474 |
| Story County | $1,813 | $2,130 | $2,244 | $2,502 | $2,542 |
| Tama County | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Taylor County | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Union County | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Van Buren County | $1,518 | $1,783 | $1,879 | $2,095 | $2,129 |
| Wapello County | $1,405 | $1,650 | $1,739 | $1,939 | $1,970 |
| Warren County | $1,904 | $2,237 | $2,357 | $2,628 | $2,670 |
| Washington County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Wayne County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Webster County | $1,440 | $1,691 | $1,782 | $1,987 | $2,019 |
| Winnebago County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Winneshiek County | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Woodbury County | $1,571 | $1,845 | $1,944 | $2,168 | $2,203 |
| Worth County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Wright County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |