Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Allegany County $1,345 $1,579 $1,664 $1,855 $1,885 Anne Arundel County $2,345 $2,754 $2,902 $3,236 $3,288 Baltimore County $1,984 $2,330 $2,455 $2,737 $2,782 Calvert County $2,334 $2,742 $2,889 $3,221 $3,273 Caroline County $1,774 $2,084 $2,196 $2,449 $2,488 Carroll County $2,216 $2,602 $2,742 $3,057 $3,107 Cecil County $2,028 $2,382 $2,510 $2,799 $2,844 Charles County $2,435 $2,859 $3,013 $3,359 $3,414 Dorchester County $1,751 $2,056 $2,167 $2,416 $2,455 Frederick County $2,346 $2,755 $2,903 $3,237 $3,289 Garrett County $1,676 $1,968 $2,074 $2,313 $2,350 Harford County $2,070 $2,431 $2,562 $2,857 $2,903 Howard County $2,777 $3,262 $3,437 $3,832 $3,894 Kent County $1,885 $2,214 $2,333 $2,601 $2,643 Montgomery County $2,810 $3,301 $3,478 $3,878 $3,941 Prince George's County $2,384 $2,800 $2,950 $3,289 $3,342 Queen Anne's County $2,338 $2,745 $2,893 $3,226 $3,278 St. Mary's County $2,239 $2,630 $2,771 $3,090 $3,140 Somerset County $1,523 $1,789 $1,885 $2,102 $2,136 Talbot County $2,110 $2,478 $2,611 $2,911 $2,958 Washington County $1,803 $2,117 $2,231 $2,488 $2,528 Wicomico County $1,689 $1,983 $2,090 $2,330 $2,368 Worcester County $1,869 $2,195 $2,313 $2,579 $2,621 Baltimore city $1,749 $2,055 $2,165 $2,414 $2,453 Related Topic Local Standards: Housing and Utilities
