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
Albany County 1,844 2,166 2,282 2,544 2,586
Allegany County 1,201 1,411 1,487 1,658 1,685
Bronx County 2,506 2,944 3,102 3,459 3,515
Broome County 1,385 1,627 1,714 1,911 1,942
Cattaraugus County 1,273 1,495 1,575 1,756 1,784
Cayuga County 1,449 1,702 1,793 1,999 2,031
Chautauqua County 1,203 1,413 1,489 1,660 1,687
Chemung County 1,344 1,578 1,663 1,854 1,884
Chenango County 1,336 1,570 1,654 1,844 1,874
Clinton County 1,433 1,684 1,774 1,978 2,010
Columbia County 1,828 2,147 2,262 2,522 2,563
Cortland County 1,469 1,725 1,818 2,027 2,060
Delaware County 1,416 1,664 1,753 1,955 1,986
Dutchess County 2,317 2,722 2,868 3,198 3,249
Erie County 1,501 1,763 1,858 2,072 2,105
Essex County 1,426 1,675 1,765 1,968 2,000
Franklin County 1,399 1,644 1,732 1,931 1,962
Fulton County 1,361 1,599 1,685 1,879 1,909
Genesee County 1,409 1,655 1,744 1,945 1,976
Greene County 1,715 2,015 2,123 2,367 2,405
Hamilton County 1,425 1,673 1,763 1,966 1,997
Herkimer County 1,316 1,546 1,629 1,816 1,846
Jefferson County 1,441 1,693 1,784 1,989 2,021
Kings County 2,894 3,399 3,582 3,994 4,058
Lewis County 1,382 1,624 1,711 1,908 1,939
Livingston County 1,492 1,752 1,846 2,058 2,092
Madison County 1,505 1,768 1,863 2,077 2,111
Monroe County 1,576 1,851 1,950 2,174 2,209
Montgomery County 1,402 1,647 1,735 1,935 1,966
Nassau County 3,199 3,757 3,959 4,414 4,486
New York County 3,282 3,855 4,062 4,529 4,602
Niagara County 1,433 1,683 1,773 1,977 2,009
Oneida County 1,411 1,657 1,746 1,947 1,978
Onondaga County 1,559 1,832 1,930 2,152 2,187
Ontario County 1,564 1,837 1,936 2,159 2,193
Orange County 2,370 2,783 2,933 3,270 3,323
Orleans County 1,379 1,620 1,707 1,903 1,934
Oswego County 1,390 1,632 1,720 1,918 1,949
Otsego County 1,455 1,709 1,801 2,008 2,041
Putnam County 2,716 3,191 3,362 3,749 3,809
Queens County 2,631 3,090 3,256 3,630 3,689
Rensselaer County 1,778 2,088 2,200 2,453 2,493
Richmond County 2,567 3,015 3,177 3,542 3,600
Rockland County 3,105 3,647 3,843 4,285 4,354
St. Lawrence County 1,296 1,522 1,604 1,788 1,817
Saratoga County 1,902 2,234 2,354 2,625 2,667
Schenectady County 1,707 2,005 2,113 2,356 2,394
Schoharie County 1,542 1,811 1,908 2,127 2,162
Schuyler County 1,435 1,685 1,776 1,980 2,012
Seneca County 1,384 1,626 1,713 1,910 1,941
Steuben County 1,350 1,586 1,671 1,863 1,893
Suffolk County 2,821 3,313 3,491 3,892 3,955
Sullivan County 1,727 2,028 2,137 2,383 2,421
Tioga County 1,465 1,721 1,813 2,021 2,054
Tompkins County 1,812 2,129 2,243 2,501 2,541
Ulster County 2,010 2,361 2,488 2,774 2,819
Warren County 1,614 1,896 1,998 2,228 2,264
Washington County 1,538 1,806 1,903 2,122 2,156
Wayne County 1,467 1,722 1,815 2,024 2,056
Westchester County 3,382 3,973 4,186 4,667 4,743
Wyoming County 1,345 1,579 1,664 1,855 1,885
Yates County 1,368 1,607 1,693 1,888 1,918