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
Adams County 1,040 1,221 1,287 1,435 1,458
Alcorn County 1,073 1,260 1,328 1,481 1,505
Amite County 1,069 1,256 1,323 1,475 1,499
Attala County 1,065 1,251 1,318 1,470 1,493
Benton County 987 1,159 1,221 1,361 1,383
Bolivar County 1,159 1,362 1,435 1,600 1,626
Calhoun County 1,042 1,224 1,290 1,438 1,462
Carroll County 1,048 1,231 1,297 1,446 1,470
Chickasaw County 1,039 1,220 1,286 1,434 1,457
Choctaw County 1,065 1,251 1,318 1,470 1,493
Claiborne County 950 1,116 1,176 1,311 1,332
Clarke County 1,114 1,309 1,379 1,538 1,562
Clay County 1,072 1,259 1,327 1,480 1,503
Coahoma County 1,099 1,291 1,360 1,516 1,541
Copiah County 1,144 1,344 1,416 1,579 1,604
Covington County 1,154 1,355 1,428 1,592 1,618
DeSoto County 1,332 1,564 1,648 1,838 1,867
Forrest County 1,196 1,405 1,480 1,650 1,677
Franklin County 1,127 1,324 1,395 1,555 1,581
George County 1,185 1,391 1,466 1,635 1,661
Greene County 1,170 1,374 1,448 1,615 1,641
Grenada County 1,088 1,278 1,347 1,502 1,526
Hancock County 1,311 1,539 1,622 1,809 1,838
Harrison County 1,330 1,562 1,646 1,835 1,865
Hinds County 1,235 1,450 1,528 1,704 1,731
Holmes County 1,004 1,179 1,242 1,385 1,407
Humphreys County 1,054 1,237 1,304 1,454 1,477
Issaquena County 1,178 1,384 1,458 1,626 1,652
Itawamba County 1,033 1,213 1,278 1,425 1,448
Jackson County 1,310 1,538 1,621 1,807 1,837
Jasper County 977 1,147 1,209 1,348 1,370
Jefferson County 981 1,152 1,214 1,354 1,375
Jefferson Davis County 1,000 1,175 1,238 1,380 1,403
Jones County 1,152 1,353 1,426 1,590 1,616
Kemper County 905 1,063 1,120 1,249 1,269
Lafayette County 1,437 1,688 1,779 1,984 2,016
Lamar County 1,411 1,657 1,746 1,947 1,978
Lauderdale County 1,204 1,414 1,490 1,661 1,688
Lawrence County 1,079 1,267 1,335 1,489 1,513
Leake County 1,111 1,305 1,375 1,533 1,558
Lee County 1,217 1,429 1,506 1,679 1,706
Leflore County 1,103 1,295 1,365 1,522 1,547
Lincoln County 1,184 1,390 1,465 1,633 1,660
Lowndes County 1,200 1,409 1,485 1,656 1,683
Madison County 1,521 1,787 1,883 2,100 2,133
Marion County 1,100 1,293 1,362 1,519 1,543
Marshall County 1,211 1,423 1,499 1,671 1,698
Monroe County 1,097 1,289 1,358 1,514 1,539
Montgomery County 1,082 1,271 1,339 1,493 1,517
Neshoba County 1,067 1,254 1,321 1,473 1,497
Newton County 1,107 1,300 1,370 1,528 1,552
Noxubee County 983 1,154 1,216 1,356 1,378
Oktibbeha County 1,346 1,581 1,666 1,858 1,888
Panola County 1,088 1,277 1,346 1,501 1,525
Pearl River County 1,249 1,467 1,546 1,724 1,752
Perry County 999 1,173 1,236 1,378 1,400
Pike County 1,118 1,313 1,384 1,543 1,568
Pontotoc County 1,054 1,237 1,304 1,454 1,477
Prentiss County 1,037 1,218 1,283 1,431 1,454
Quitman County 952 1,118 1,178 1,313 1,335
Rankin County 1,300 1,527 1,609 1,794 1,823
Scott County 1,085 1,275 1,343 1,497 1,522
Sharkey County 1,189 1,397 1,472 1,641 1,668
Simpson County 1,119 1,314 1,385 1,544 1,569
Smith County 1,063 1,249 1,316 1,467 1,491
Stone County 1,208 1,419 1,495 1,667 1,694
Sunflower County 1,042 1,223 1,289 1,437 1,460
Tallahatchie County 982 1,153 1,215 1,355 1,377
Tate County 1,284 1,508 1,589 1,772 1,800
Tippah County 999 1,174 1,237 1,379 1,402
Tishomingo County 1,038 1,219 1,285 1,433 1,456
Tunica County 1,128 1,325 1,396 1,557 1,582
Union County 1,046 1,229 1,295 1,444 1,467
Walthall County 1,061 1,246 1,313 1,464 1,488
Warren County 1,226 1,440 1,517 1,691 1,719
Washington County 1,083 1,272 1,340 1,494 1,518
Wayne County 1,091 1,281 1,350 1,505 1,530
Webster County 1,074 1,261 1,329 1,482 1,506
Wilkinson County 1,164 1,368 1,441 1,607 1,633
Winston County 1,046 1,229 1,295 1,444 1,467
Yalobusha County 1,047 1,230 1,296 1,445 1,468
Yazoo County 1,097 1,289 1,358 1,514 1,539