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 Adams County 1,229 1,443 1,521 1,696 1,723 Alcorn County 1,331 1,563 1,647 1,836 1,866 Amite County 1,251 1,469 1,548 1,726 1,754 Attala County 1,244 1,461 1,539 1,716 1,744 Benton County 1,199 1,408 1,484 1,655 1,681 Bolivar County 1,390 1,632 1,720 1,918 1,949 Calhoun County 1,194 1,403 1,478 1,648 1,675 Carroll County 1,351 1,587 1,672 1,864 1,894 Chickasaw County 1,138 1,337 1,409 1,571 1,596 Choctaw County 1,428 1,677 1,767 1,970 2,002 Claiborne County 1,188 1,395 1,470 1,639 1,666 Clarke County 1,435 1,685 1,776 1,980 2,012 Clay County 1,324 1,555 1,639 1,827 1,857 Coahoma County 1,302 1,530 1,612 1,797 1,826 Copiah County 1,350 1,586 1,671 1,863 1,893 Covington County 1,270 1,492 1,572 1,753 1,781 DeSoto County 1,631 1,915 2,018 2,250 2,286 Forrest County 1,435 1,685 1,776 1,980 2,012 Franklin County 1,251 1,469 1,548 1,726 1,754 George County 1,485 1,744 1,838 2,049 2,082 Greene County 1,219 1,432 1,509 1,683 1,710 Grenada County 1,156 1,358 1,431 1,596 1,621 Hancock County 1,605 1,885 1,986 2,214 2,250 Harrison County 1,531 1,798 1,895 2,113 2,147 Hinds County 1,453 1,706 1,798 2,005 2,037 Holmes County 1,126 1,323 1,394 1,554 1,579 Humphreys County 1,201 1,411 1,487 1,658 1,685 Issaquena County 1,324 1,555 1,639 1,827 1,857 Itawamba County 1,216 1,428 1,505 1,678 1,705 Jackson County 1,555 1,826 1,924 2,145 2,180 Jasper County 1,306 1,534 1,616 1,802 1,831 Jefferson County 1,147 1,347 1,419 1,582 1,608 Jefferson Davis County 1,209 1,420 1,496 1,668 1,695 Jones County 1,328 1,559 1,643 1,832 1,862 Kemper County 1,129 1,326 1,397 1,558 1,583 Lafayette County 1,742 2,046 2,156 2,404 2,443 Lamar County 1,637 1,923 2,026 2,259 2,295 Lauderdale County 1,416 1,663 1,752 1,953 1,985 Lawrence County 1,335 1,568 1,652 1,842 1,872 Leake County 1,335 1,568 1,652 1,842 1,872 Lee County 1,446 1,698 1,789 1,995 2,027 Leflore County 1,252 1,470 1,549 1,727 1,755 Lincoln County 1,368 1,607 1,693 1,888 1,918 Lowndes County 1,392 1,635 1,723 1,921 1,952 Madison County 1,783 2,094 2,207 2,461 2,501 Marion County 1,343 1,577 1,662 1,853 1,883 Marshall County 1,451 1,704 1,796 2,003 2,035 Monroe County 1,276 1,498 1,579 1,761 1,789 Montgomery County 1,351 1,587 1,672 1,864 1,894 Neshoba County 1,230 1,444 1,522 1,697 1,724 Newton County 1,319 1,549 1,632 1,820 1,849 Noxubee County 1,225 1,439 1,516 1,690 1,718 Oktibbeha County 1,562 1,834 1,933 2,155 2,190 Panola County 1,271 1,493 1,573 1,754 1,782 Pearl River County 1,478 1,736 1,829 2,039 2,072 Perry County 1,451 1,704 1,796 2,003 2,035 Pike County 1,364 1,602 1,688 1,882 1,913 Pontotoc County 1,223 1,437 1,514 1,688 1,715 Prentiss County 1,218 1,430 1,507 1,680 1,707 Quitman County 1,156 1,358 1,431 1,596 1,621 Rankin County 1,597 1,876 1,977 2,204 2,240 Scott County 1,284 1,508 1,589 1,772 1,800 Sharkey County 1,479 1,738 1,831 2,042 2,075 Simpson County 1,246 1,463 1,542 1,719 1,747 Smith County 1,212 1,424 1,500 1,673 1,700 Stone County 1,386 1,628 1,715 1,912 1,943 Sunflower County 1,255 1,474 1,553 1,732 1,760 Tallahatchie County 1,176 1,381 1,455 1,622 1,649 Tate County 1,508 1,771 1,866 2,081 2,114 Tippah County 1,265 1,485 1,565 1,745 1,773 Tishomingo County 1,319 1,549 1,632 1,820 1,849 Tunica County 1,492 1,753 1,847 2,059 2,093 Union County 1,216 1,428 1,505 1,678 1,705 Walthall County 1,368 1,607 1,693 1,888 1,918 Warren County 1,435 1,685 1,776 1,980 2,012 Washington County 1,425 1,674 1,764 1,967 1,999 Wayne County 1,213 1,424 1,501 1,674 1,701 Webster County 1,224 1,438 1,515 1,689 1,716 Wilkinson County 1,269 1,491 1,571 1,752 1,780 Winston County 1,324 1,555 1,639 1,827 1,857 Yalobusha County 1,221 1,434 1,511 1,685 1,712 Yazoo County 1,441 1,693 1,784 1,989 2,021 Related Topic Local Standards: Housing and Utilities