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
Alcona County 1,039 1,220 1,286 1,434 1,457
Alger County 1,185 1,391 1,466 1,635 1,661
Allegan County 1,312 1,541 1,624 1,811 1,840
Alpena County 1,037 1,218 1,283 1,431 1,454
Antrim County 1,245 1,462 1,541 1,718 1,746
Arenac County 1,067 1,254 1,321 1,473 1,497
Baraga County 1,105 1,298 1,368 1,525 1,550
Barry County 1,313 1,542 1,625 1,812 1,841
Bay County 1,147 1,348 1,420 1,583 1,609
Benzie County 1,233 1,448 1,526 1,701 1,729
Berrien County 1,256 1,475 1,554 1,733 1,761
Branch County 1,164 1,368 1,441 1,607 1,633
Calhoun County 1,185 1,391 1,466 1,635 1,661
Cass County 1,243 1,460 1,538 1,715 1,743
Charlevoix County 1,278 1,501 1,582 1,764 1,792
Cheboygan County 1,159 1,361 1,434 1,599 1,625
Chippewa County 1,126 1,322 1,393 1,553 1,578
Clare County 1,058 1,243 1,310 1,461 1,484
Clinton County 1,445 1,697 1,788 1,994 2,026
Crawford County 1,078 1,266 1,334 1,487 1,511
Delta County 1,145 1,345 1,417 1,580 1,605
Dickinson County 1,122 1,318 1,389 1,549 1,574
Eaton County 1,357 1,593 1,679 1,872 1,902
Emmet County 1,325 1,556 1,640 1,829 1,858
Genesee County 1,260 1,480 1,560 1,739 1,767
Gladwin County 1,142 1,341 1,413 1,575 1,601
Gogebic County 1,022 1,200 1,265 1,410 1,433
Grand Traverse County 1,381 1,622 1,709 1,906 1,936
Gratiot County 1,129 1,326 1,397 1,558 1,583
Hillsdale County 1,148 1,349 1,421 1,584 1,610
Houghton County 1,132 1,330 1,401 1,562 1,587
Huron County 1,096 1,288 1,357 1,513 1,537
Ingham County 1,341 1,575 1,660 1,851 1,881
Ionia County 1,228 1,442 1,520 1,695 1,722
Iosco County 996 1,170 1,233 1,375 1,397
Iron County 1,041 1,222 1,288 1,436 1,459
Isabella County 1,249 1,467 1,546 1,724 1,752
Jackson County 1,230 1,444 1,522 1,697 1,724
Kalamazoo County 1,363 1,601 1,687 1,881 1,911
Kalkaska County 1,098 1,290 1,359 1,515 1,540
Kent County 1,346 1,581 1,666 1,858 1,888
Keweenaw County 1,096 1,288 1,357 1,513 1,537
Lake County 1,062 1,247 1,314 1,465 1,489
Lapeer County 1,326 1,557 1,641 1,830 1,859
Leelanau County 1,444 1,696 1,787 1,993 2,025
Lenawee County 1,256 1,475 1,554 1,733 1,761
Livingston County 1,603 1,883 1,984 2,212 2,248
Luce County 1,058 1,243 1,310 1,461 1,484
Mackinac County 1,164 1,368 1,441 1,607 1,633
Macomb County 1,408 1,653 1,742 1,942 1,974
Manistee County 1,188 1,395 1,470 1,639 1,666
Marquette County 1,241 1,458 1,536 1,713 1,740
Mason County 1,193 1,401 1,476 1,646 1,672
Mecosta County 1,191 1,399 1,474 1,644 1,670
Menominee County 1,071 1,258 1,326 1,478 1,502
Midland County 1,297 1,523 1,605 1,790 1,818
Missaukee County 1,126 1,323 1,394 1,554 1,579
Monroe County 1,364 1,602 1,688 1,882 1,913
Montcalm County 1,130 1,327 1,398 1,559 1,584
Montmorency County 1,075 1,262 1,330 1,483 1,507
Muskegon County 1,160 1,363 1,436 1,601 1,627
Newaygo County 1,187 1,394 1,469 1,638 1,664
Oakland County 1,664 1,954 2,059 2,296 2,333
Oceana County 1,128 1,325 1,396 1,557 1,582
Ogemaw County 1,065 1,251 1,318 1,470 1,493
Ontonagon County 1,035 1,216 1,281 1,428 1,451
Osceola County 1,092 1,282 1,351 1,506 1,531
Oscoda County 1,006 1,182 1,245 1,388 1,411
Otsego County 1,210 1,422 1,498 1,670 1,697
Ottawa County 1,384 1,626 1,713 1,910 1,941
Presque Isle County 1,056 1,240 1,307 1,457 1,481
Roscommon County 1,048 1,231 1,297 1,446 1,470
Saginaw County 1,194 1,403 1,478 1,648 1,675
St. Clair County 1,307 1,535 1,617 1,803 1,832
St. Joseph County 1,154 1,355 1,428 1,592 1,618
Sanilac County 1,126 1,322 1,393 1,553 1,578
Schoolcraft County 1,096 1,288 1,357 1,513 1,537
Shiawassee County 1,214 1,425 1,502 1,675 1,702
Tuscola County 1,169 1,373 1,447 1,613 1,639
Van Buren County 1,276 1,498 1,579 1,761 1,789
Washtenaw County 1,757 2,063 2,174 2,424 2,463
Wayne County 1,360 1,597 1,683 1,877 1,907
Wexford County 1,137 1,335 1,407 1,569 1,594