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 Androscoggin County 1,599 1,878 1,979 2,207 2,242 Aroostook County 1,245 1,462 1,541 1,718 1,746 Cumberland County 2,018 2,370 2,497 2,784 2,829 Franklin County 1,358 1,595 1,681 1,874 1,905 Hancock County 1,599 1,878 1,979 2,207 2,242 Kennebec County 1,481 1,740 1,833 2,044 2,077 Knox County 1,653 1,942 2,046 2,281 2,318 Lincoln County 1,547 1,816 1,914 2,134 2,169 Oxford County 1,439 1,690 1,781 1,986 2,018 Penobscot County 1,525 1,791 1,887 2,104 2,138 Piscataquis County 1,328 1,560 1,644 1,833 1,863 Sagadahoc County 1,743 2,047 2,157 2,405 2,444 Somerset County 1,313 1,542 1,625 1,812 1,841 Waldo County 1,513 1,777 1,872 2,087 2,121 Washington County 1,327 1,558 1,642 1,831 1,860 York County 1,871 2,197 2,315 2,581 2,623 Related Topic Local Standards: Housing and Utilities