Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Bernalillo County 1,536 1,804 1,901 2,120 2,154
Catron County 1,332 1,565 1,649 1,839 1,868
Chaves County 1,273 1,496 1,576 1,757 1,786
Cibola County 1,172 1,377 1,451 1,618 1,644
Colfax County 1,217 1,429 1,506 1,679 1,706
Curry County 1,289 1,514 1,595 1,778 1,807
DeBaca County 1,151 1,351 1,424 1,588 1,613
Dona Ana County 1,378 1,618 1,705 1,901 1,932
Eddy County 1,412 1,658 1,747 1,948 1,979
Grant County 1,248 1,466 1,545 1,723 1,750
Guadalupe County 1,316 1,546 1,629 1,816 1,846
Harding County 1,328 1,559 1,643 1,832 1,862
Hidalgo County 1,109 1,303 1,373 1,531 1,556
Lea County 1,378 1,618 1,705 1,901 1,932
Lincoln County 1,416 1,664 1,753 1,955 1,986
Los Alamos County 1,989 2,336 2,462 2,745 2,789
Luna County 1,160 1,363 1,436 1,601 1,627
McKinley County 1,251 1,469 1,548 1,726 1,754
Mora County 1,214 1,426 1,503 1,676 1,703
Otero County 1,175 1,380 1,454 1,621 1,647
Quay County 1,166 1,369 1,443 1,609 1,635
Rio Arriba County 1,449 1,702 1,793 1,999 2,031
Roosevelt County 1,328 1,560 1,644 1,833 1,863
Sandoval County 1,562 1,834 1,933 2,155 2,190
San Juan County 1,433 1,684 1,774 1,978 2,010
San Miguel County 1,326 1,557 1,641 1,830 1,859
Santa Fe County 1,732 2,034 2,143 2,389 2,428
Sierra County 1,147 1,347 1,419 1,582 1,608
Socorro County 1,210 1,422 1,498 1,670 1,697
Taos County 1,365 1,603 1,689 1,883 1,914
Torrance County 1,168 1,372 1,446 1,612 1,638
Union County 1,266 1,487 1,567 1,747 1,775
Valencia County 1,388 1,630 1,718 1,916 1,946