Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adair County 1,381 1,622 1,709 1,906 1,936 Adams County 1,439 1,690 1,781 1,986 2,018 Allamakee County 1,467 1,722 1,815 2,024 2,056 Appanoose County 1,312 1,541 1,624 1,811 1,840 Audubon County 1,180 1,386 1,460 1,628 1,654 Benton County 1,578 1,853 1,953 2,178 2,213 Black Hawk County 1,492 1,753 1,847 2,059 2,093 Boone County 1,551 1,821 1,919 2,140 2,174 Bremer County 1,574 1,849 1,948 2,172 2,207 Buchanan County 1,519 1,784 1,880 2,096 2,130 Buena Vista County 1,376 1,616 1,703 1,899 1,929 Butler County 1,350 1,586 1,671 1,863 1,893 Calhoun County 1,248 1,466 1,545 1,723 1,750 Carroll County 1,374 1,614 1,701 1,897 1,927 Cass County 1,306 1,534 1,616 1,802 1,831 Cedar County 1,555 1,826 1,924 2,145 2,180 Cerro Gordo County 1,395 1,639 1,727 1,926 1,957 Cherokee County 1,370 1,609 1,695 1,890 1,920 Chickasaw County 1,395 1,638 1,726 1,924 1,956 Clarke County 1,559 1,831 1,929 2,151 2,186 Clay County 1,406 1,651 1,740 1,940 1,971 Clayton County 1,415 1,662 1,751 1,952 1,984 Clinton County 1,434 1,684 1,775 1,979 2,011 Crawford County 1,312 1,541 1,624 1,811 1,840 Dallas County 2,023 2,376 2,504 2,792 2,837 Davis County 1,534 1,802 1,899 2,117 2,152 Decatur County 1,391 1,634 1,722 1,920 1,951 Delaware County 1,474 1,731 1,824 2,034 2,067 Des Moines County 1,408 1,653 1,742 1,942 1,974 Dickinson County 1,509 1,773 1,868 2,083 2,116 Dubuque County 1,617 1,899 2,001 2,231 2,267 Emmet County 1,241 1,458 1,536 1,713 1,740 Fayette County 1,311 1,540 1,623 1,810 1,839 Floyd County 1,345 1,580 1,665 1,856 1,886 Franklin County 1,190 1,398 1,473 1,642 1,669 Fremont County 1,395 1,639 1,727 1,926 1,957 Greene County 1,265 1,486 1,566 1,746 1,774 Grundy County 1,472 1,729 1,822 2,032 2,064 Guthrie County 1,502 1,764 1,859 2,073 2,106 Hamilton County 1,324 1,555 1,639 1,827 1,857 Hancock County 1,261 1,481 1,561 1,741 1,769 Hardin County 1,286 1,511 1,592 1,775 1,804 Harrison County 1,408 1,654 1,743 1,943 1,975 Henry County 1,378 1,618 1,705 1,901 1,932 Howard County 1,280 1,503 1,584 1,766 1,795 Humboldt County 1,328 1,560 1,644 1,833 1,863 Ida County 1,197 1,406 1,482 1,652 1,679 Iowa County 1,585 1,862 1,962 2,188 2,223 Jackson County 1,443 1,695 1,786 1,991 2,024 Jasper County 1,434 1,684 1,775 1,979 2,011 Jefferson County 1,483 1,741 1,835 2,046 2,079 Johnson County 1,948 2,288 2,411 2,688 2,732 Jones County 1,483 1,741 1,835 2,046 2,079 Keokuk County 1,357 1,594 1,680 1,873 1,903 Kossuth County 1,363 1,601 1,687 1,881 1,911 Lee County 1,340 1,574 1,659 1,850 1,880 Linn County 1,618 1,900 2,002 2,232 2,268 Louisa County 1,420 1,667 1,757 1,959 1,991 Lucas County 1,403 1,647 1,736 1,936 1,967 Lyon County 1,443 1,695 1,786 1,991 2,024 Madison County 1,787 2,099 2,212 2,466 2,506 Mahaska County 1,391 1,633 1,721 1,919 1,950 Marion County 1,552 1,823 1,921 2,142 2,176 Marshall County 1,357 1,593 1,679 1,872 1,902 Mills County 1,635 1,921 2,024 2,257 2,293 Mitchell County 1,360 1,597 1,683 1,877 1,907 Monona County 1,321 1,552 1,635 1,823 1,852 Monroe County 1,338 1,572 1,656 1,846 1,876 Montgomery County 1,267 1,488 1,568 1,748 1,777 Muscatine County 1,492 1,753 1,847 2,059 2,093 O'Brien County 1,412 1,659 1,748 1,949 1,980 Osceola County 1,302 1,529 1,611 1,796 1,825 Page County 1,235 1,450 1,528 1,704 1,731 Palo Alto County 1,298 1,525 1,607 1,792 1,821 Plymouth County 1,509 1,772 1,867 2,082 2,115 Pocahontas County 1,302 1,530 1,612 1,797 1,826 Polk County 1,738 2,041 2,151 2,398 2,437 Pottawattamie County 1,547 1,816 1,914 2,134 2,169 Poweshiek County 1,560 1,833 1,931 2,153 2,188 Ringgold County 1,455 1,709 1,801 2,008 2,041 Sac County 1,245 1,462 1,541 1,718 1,746 Scott County 1,609 1,889 1,991 2,220 2,256 Shelby County 1,451 1,704 1,796 2,003 2,035 Sioux County 1,608 1,889 1,990 2,219 2,255 Story County 1,707 2,005 2,113 2,356 2,394 Tama County 1,409 1,655 1,744 1,945 1,976 Taylor County 1,269 1,490 1,570 1,751 1,779 Union County 1,311 1,540 1,623 1,810 1,839 Van Buren County 1,357 1,593 1,679 1,872 1,902 Wapello County 1,349 1,585 1,670 1,862 1,892 Warren County 1,801 2,115 2,229 2,485 2,525 Washington County 1,585 1,862 1,962 2,188 2,223 Wayne County 1,316 1,546 1,629 1,816 1,846 Webster County 1,328 1,560 1,644 1,833 1,863 Winnebago County 1,337 1,571 1,655 1,845 1,875 Winneshiek County 1,613 1,894 1,996 2,226 2,261 Woodbury County 1,459 1,714 1,806 2,014 2,046 Worth County 1,273 1,496 1,576 1,757 1,786 Wright County 1,162 1,365 1,438 1,603 1,629 Related Topic Local Standards: Housing and Utilities