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
Beaverhead County 1,306 1,534 1,616 1,802 1,831
Big Horn County 1,165 1,368 1,442 1,608 1,634
Blaine County 1,230 1,444 1,522 1,697 1,724
Broadwater County 1,416 1,664 1,753 1,955 1,986
Carbon County 1,471 1,727 1,820 2,029 2,062
Carter County 1,219 1,432 1,509 1,683 1,710
Cascade County 1,355 1,591 1,677 1,870 1,900
Chouteau County 1,223 1,437 1,514 1,688 1,715
Custer County 1,311 1,540 1,623 1,810 1,839
Daniels County 1,314 1,543 1,626 1,813 1,842
Dawson County 1,326 1,557 1,641 1,830 1,859
Deer Lodge County 1,085 1,275 1,343 1,497 1,522
Fallon County 1,338 1,572 1,656 1,846 1,876
Fergus County 1,138 1,336 1,408 1,570 1,595
Flathead County 1,475 1,733 1,826 2,036 2,069
Gallatin County 1,753 2,058 2,169 2,418 2,457
Garfield County 1,183 1,389 1,464 1,632 1,659
Glacier County 1,091 1,281 1,350 1,505 1,530
Golden Valley County 1,072 1,259 1,327 1,480 1,503
Granite County 1,313 1,542 1,625 1,812 1,841
Hill County 1,305 1,533 1,615 1,801 1,830
Jefferson County 1,580 1,855 1,955 2,180 2,215
Judith Basin County 1,226 1,440 1,517 1,691 1,719
Lake County 1,467 1,722 1,815 2,024 2,056
Lewis and Clark County 1,507 1,770 1,865 2,079 2,113
Liberty County 1,169 1,373 1,447 1,613 1,639
Lincoln County 1,277 1,500 1,581 1,763 1,791
McCone County 1,672 1,963 2,069 2,307 2,344
Madison County 1,420 1,667 1,757 1,959 1,991
Meagher County 1,240 1,457 1,535 1,712 1,739
Mineral County 1,323 1,554 1,637 1,825 1,855
Missoula County 1,643 1,930 2,034 2,268 2,305
Musselshell County 1,366 1,604 1,690 1,884 1,915
Park County 1,475 1,733 1,826 2,036 2,069
Petroleum County 1,258 1,478 1,557 1,736 1,764
Phillips County 1,184 1,390 1,465 1,633 1,660
Pondera County 1,152 1,353 1,426 1,590 1,616
Powder River County 1,143 1,343 1,415 1,578 1,603
Powell County 1,200 1,409 1,485 1,656 1,683
Prairie County 969 1,138 1,199 1,337 1,358
Ravalli County 1,484 1,743 1,837 2,048 2,081
Richland County 1,476 1,734 1,827 2,037 2,070
Roosevelt County 1,210 1,422 1,498 1,670 1,697
Rosebud County 1,185 1,391 1,466 1,635 1,661
Sanders County 1,300 1,527 1,609 1,794 1,823
Sheridan County 1,264 1,484 1,564 1,744 1,772
Silver Bow County 1,158 1,360 1,433 1,598 1,624
Stillwater County 1,490 1,750 1,844 2,056 2,089
Sweet Grass County 1,367 1,606 1,692 1,887 1,917
Teton County 1,294 1,519 1,601 1,785 1,814
Toole County 1,159 1,362 1,435 1,600 1,626
Treasure County 1,359 1,596 1,682 1,875 1,906
Valley County 1,234 1,449 1,527 1,703 1,730
Wheatland County 1,012 1,189 1,253 1,397 1,420
Wibaux County 1,092 1,283 1,352 1,507 1,532
Yellowstone County 1,505 1,768 1,863 2,077 2,111