Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Allegany County 1,151 1,351 1,424 1,588 1,613
Anne Arundel County 2,073 2,435 2,566 2,861 2,907
Baltimore County 1,757 2,064 2,175 2,425 2,464
Calvert County 2,074 2,436 2,567 2,862 2,908
Caroline County 1,570 1,844 1,943 2,166 2,201
Carroll County 1,995 2,343 2,469 2,753 2,797
Cecil County 1,719 2,019 2,128 2,373 2,411
Charles County 2,094 2,460 2,592 2,890 2,937
Dorchester County 1,454 1,707 1,799 2,006 2,038
Frederick County 1,992 2,339 2,465 2,748 2,793
Garrett County 1,315 1,545 1,628 1,815 1,845
Harford County 1,833 2,152 2,268 2,529 2,570
Howard County 2,431 2,856 3,009 3,355 3,409
Kent County 1,695 1,991 2,098 2,339 2,377
Montgomery County 2,406 2,826 2,978 3,320 3,374
Prince George's County 2,006 2,356 2,483 2,769 2,813
Queen Anne's County 2,063 2,423 2,553 2,847 2,893
St. Mary's County 1,898 2,229 2,349 2,619 2,661
Somerset County 1,348 1,583 1,668 1,860 1,890
Talbot County 1,810 2,126 2,240 2,498 2,538
Washington County 1,544 1,814 1,911 2,131 2,165
Wicomico County 1,418 1,665 1,755 1,957 1,988
Worcester County 1,624 1,907 2,010 2,241 2,277
Baltimore city 1,500 1,762 1,857 2,071 2,104