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
Albany County 1,708 2,006 2,114 2,357 2,395
Allegany County 1,108 1,301 1,371 1,529 1,553
Bronx County 2,342 2,751 2,899 3,232 3,285
Broome County 1,278 1,501 1,582 1,764 1,792
Cattaraugus County 1,173 1,378 1,452 1,619 1,645
Cayuga County 1,338 1,572 1,656 1,846 1,876
Chautauqua County 1,109 1,302 1,372 1,530 1,554
Chemung County 1,240 1,457 1,535 1,712 1,739
Chenango County 1,233 1,448 1,526 1,701 1,729
Clinton County 1,324 1,555 1,639 1,827 1,857
Columbia County 1,693 1,988 2,095 2,336 2,374
Cortland County 1,357 1,594 1,680 1,873 1,903
Delaware County 1,308 1,536 1,619 1,805 1,834
Dutchess County 2,165 2,543 2,680 2,988 3,036
Erie County 1,387 1,629 1,717 1,914 1,945
Essex County 1,318 1,548 1,631 1,819 1,848
Franklin County 1,293 1,518 1,600 1,784 1,813
Fulton County 1,256 1,476 1,555 1,734 1,762
Genesee County 1,302 1,529 1,611 1,796 1,825
Greene County 1,588 1,865 1,965 2,191 2,226
Hamilton County 1,316 1,546 1,629 1,816 1,846
Herkimer County 1,214 1,426 1,503 1,676 1,703
Jefferson County 1,332 1,564 1,648 1,838 1,867
Kings County 2,708 3,180 3,351 3,736 3,797
Lewis County 1,277 1,499 1,580 1,762 1,790
Livingston County 1,378 1,619 1,706 1,902 1,933
Madison County 1,391 1,634 1,722 1,920 1,951
Monroe County 1,457 1,711 1,803 2,010 2,043
Montgomery County 1,294 1,520 1,602 1,786 1,815
Nassau County 2,995 3,518 3,707 4,133 4,200
New York County 3,073 3,609 3,803 4,240 4,309
Niagara County 1,324 1,554 1,638 1,826 1,856
Oneida County 1,302 1,530 1,612 1,797 1,826
Onondaga County 1,441 1,693 1,784 1,989 2,021
Ontario County 1,447 1,700 1,791 1,997 2,029
Orange County 2,215 2,601 2,741 3,056 3,106
Orleans County 1,273 1,496 1,576 1,757 1,786
Oswego County 1,283 1,507 1,588 1,771 1,799
Otsego County 1,345 1,579 1,664 1,855 1,885
Putnam County 2,540 2,984 3,144 3,506 3,562
Queens County 2,460 2,889 3,044 3,394 3,449
Rensselaer County 1,646 1,933 2,037 2,271 2,308
Richmond County 2,400 2,819 2,970 3,312 3,365
Rockland County 2,906 3,414 3,597 4,011 4,075
St. Lawrence County 1,196 1,405 1,480 1,650 1,677
Saratoga County 1,763 2,071 2,182 2,433 2,472
Schenectady County 1,580 1,856 1,956 2,181 2,216
Schoharie County 1,425 1,674 1,764 1,967 1,999
Schuyler County 1,326 1,557 1,641 1,830 1,859
Seneca County 1,277 1,500 1,581 1,763 1,791
Steuben County 1,246 1,463 1,542 1,719 1,747
Suffolk County 2,639 3,099 3,266 3,642 3,700
Sullivan County 1,599 1,878 1,979 2,207 2,242
Tioga County 1,353 1,590 1,675 1,868 1,898
Tompkins County 1,679 1,972 2,078 2,317 2,354
Ulster County 1,864 2,189 2,307 2,572 2,614
Warren County 1,493 1,754 1,848 2,061 2,094
Washington County 1,422 1,670 1,760 1,962 1,994
Wayne County 1,355 1,591 1,677 1,870 1,900
Westchester County 3,167 3,720 3,920 4,371 4,441
Wyoming County 1,241 1,458 1,536 1,713 1,740
Yates County 1,263 1,483 1,563 1,743 1,771