Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Allen County 1,128 1,325 1,396 1,557 1,582
Anderson County 1,214 1,425 1,502 1,675 1,702
Atchison County 1,182 1,388 1,463 1,631 1,658
Barber County 1,120 1,315 1,386 1,545 1,570
Barton County 1,130 1,328 1,399 1,560 1,585
Bourbon County 1,206 1,416 1,492 1,664 1,690
Brown County 1,105 1,297 1,367 1,524 1,549
Butler County 1,479 1,737 1,830 2,040 2,073
Chase County 1,185 1,391 1,466 1,635 1,661
Chautauqua County 1,185 1,392 1,467 1,636 1,662
Cherokee County 1,064 1,250 1,317 1,468 1,492
Cheyenne County 1,166 1,369 1,443 1,609 1,635
Clark County 1,193 1,401 1,476 1,646 1,672
Clay County 1,197 1,406 1,482 1,652 1,679
Cloud County 1,063 1,249 1,316 1,467 1,491
Coffey County 1,245 1,462 1,541 1,718 1,746
Comanche County 1,037 1,219 1,284 1,432 1,455
Cowley County 1,189 1,397 1,472 1,641 1,668
Crawford County 1,178 1,384 1,458 1,626 1,652
Decatur County 970 1,140 1,201 1,339 1,361
Dickinson County 1,223 1,437 1,514 1,688 1,715
Doniphan County 1,240 1,457 1,535 1,712 1,739
Douglas County 1,528 1,795 1,891 2,108 2,143
Edwards County 990 1,163 1,225 1,366 1,388
Elk County 1,107 1,300 1,370 1,528 1,552
Ellis County 1,385 1,627 1,714 1,911 1,942
Ellsworth County 1,143 1,342 1,414 1,577 1,602
Finney County 1,379 1,620 1,707 1,903 1,934
Ford County 1,252 1,470 1,549 1,727 1,755
Franklin County 1,313 1,542 1,625 1,812 1,841
Geary County 1,406 1,651 1,740 1,940 1,971
Gove County 1,123 1,319 1,390 1,550 1,575
Graham County 1,032 1,212 1,277 1,424 1,447
Grant County 1,221 1,434 1,511 1,685 1,712
Gray County 1,260 1,479 1,559 1,738 1,766
Greeley County 1,076 1,264 1,332 1,485 1,509
Greenwood County 1,067 1,253 1,320 1,472 1,496
Hamilton County 1,119 1,314 1,385 1,544 1,569
Harper County 1,084 1,273 1,341 1,495 1,519
Harvey County 1,273 1,496 1,576 1,757 1,786
Haskell County 1,289 1,514 1,595 1,778 1,807
Hodgeman County 1,378 1,618 1,705 1,901 1,932
Jackson County 1,385 1,627 1,714 1,911 1,942
Jefferson County 1,350 1,586 1,671 1,863 1,893
Jewell County 983 1,154 1,216 1,356 1,378
Johnson County 1,736 2,038 2,148 2,395 2,434
Kearny County 1,309 1,537 1,620 1,806 1,835
Kingman County 1,278 1,501 1,582 1,764 1,792
Kiowa County 1,203 1,413 1,489 1,660 1,687
Labette County 1,151 1,352 1,425 1,589 1,615
Lane County 1,063 1,249 1,316 1,467 1,491
Leavenworth County 1,547 1,816 1,914 2,134 2,169
Lincoln County 1,107 1,300 1,370 1,528 1,552
Linn County 1,170 1,374 1,448 1,615 1,641
Logan County 1,185 1,391 1,466 1,635 1,661
Lyon County 1,227 1,442 1,519 1,694 1,721
Marion County 1,103 1,295 1,365 1,522 1,547
Marshall County 1,217 1,429 1,506 1,679 1,706
McPherson County 1,274 1,497 1,577 1,758 1,787
Meade County 1,228 1,442 1,520 1,695 1,722
Miami County 1,551 1,822 1,920 2,141 2,175
Mitchell County 1,086 1,275 1,344 1,499 1,523
Montgomery County 1,091 1,281 1,350 1,505 1,530
Morris County 1,195 1,404 1,479 1,649 1,676
Morton County 1,257 1,477 1,556 1,735 1,763
Nemaha County 1,171 1,375 1,449 1,616 1,642
Neosho County 1,064 1,250 1,317 1,468 1,492
Ness County 1,084 1,274 1,342 1,496 1,520
Norton County 987 1,160 1,222 1,363 1,385
Osage County 1,240 1,457 1,535 1,712 1,739
Osborne County 1,037 1,218 1,283 1,431 1,454
Ottawa County 1,317 1,547 1,630 1,817 1,847
Pawnee County 1,083 1,272 1,340 1,494 1,518
Phillips County 1,054 1,237 1,304 1,454 1,477
Pottawatomie County 1,460 1,715 1,807 2,015 2,047
Pratt County 1,213 1,424 1,501 1,674 1,701
Rawlins County 1,274 1,497 1,577 1,758 1,787
Reno County 1,164 1,367 1,440 1,606 1,632
Republic County 1,119 1,314 1,385 1,544 1,569
Rice County 1,117 1,312 1,382 1,541 1,566
Riley County 1,554 1,825 1,923 2,144 2,179
Rooks County 1,100 1,293 1,362 1,519 1,543
Rush County 1,056 1,240 1,307 1,457 1,481
Russell County 1,082 1,271 1,339 1,493 1,517
Saline County 1,252 1,471 1,550 1,728 1,756
Scott County 1,363 1,601 1,687 1,881 1,911
Sedgwick County 1,340 1,573 1,658 1,849 1,879
Seward County 1,243 1,460 1,538 1,715 1,743
Shawnee County 1,299 1,526 1,608 1,793 1,822
Sheridan County 1,203 1,413 1,489 1,660 1,687
Sherman County 1,208 1,419 1,495 1,667 1,694
Smith County 1,094 1,285 1,354 1,510 1,534
Stafford County 1,021 1,200 1,264 1,409 1,432
Stanton County 1,256 1,475 1,554 1,733 1,761
Stevens County 1,228 1,442 1,520 1,695 1,722
Sumner County 1,265 1,486 1,566 1,746 1,774
Thomas County 1,260 1,479 1,559 1,738 1,766
Trego County 1,075 1,262 1,330 1,483 1,507
Wabaunsee County 1,247 1,464 1,543 1,720 1,748
Wallace County 1,120 1,315 1,386 1,545 1,570
Washington County 1,099 1,291 1,360 1,516 1,541
Wichita County 1,187 1,394 1,469 1,638 1,664
Wilson County 1,025 1,203 1,268 1,414 1,437
Woodson County 1,057 1,241 1,308 1,458 1,482
Wyandotte County 1,278 1,501 1,582 1,764 1,792