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