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
Adams County 1,312 1,541 1,624 1,811 1,840
Allen County 1,311 1,540 1,623 1,810 1,839
Ashland County 1,263 1,483 1,563 1,743 1,771
Ashtabula County 1,281 1,505 1,586 1,768 1,797
Athens County 1,368 1,607 1,693 1,888 1,918
Auglaize County 1,368 1,607 1,693 1,888 1,918
Belmont County 1,193 1,402 1,477 1,647 1,673
Brown County 1,360 1,597 1,683 1,877 1,907
Butler County 1,612 1,893 1,995 2,224 2,260
Carroll County 1,333 1,566 1,650 1,840 1,869
Champaign County 1,356 1,592 1,678 1,871 1,901
Clark County 1,281 1,505 1,586 1,768 1,797
Clermont County 1,570 1,844 1,943 2,166 2,201
Clinton County 1,345 1,580 1,665 1,856 1,886
Columbiana County 1,217 1,429 1,506 1,679 1,706
Coshocton County 1,187 1,394 1,469 1,638 1,664
Crawford County 1,163 1,366 1,439 1,604 1,630
Cuyahoga County 1,509 1,773 1,868 2,083 2,116
Darke County 1,271 1,493 1,573 1,754 1,782
Defiance County 1,295 1,521 1,603 1,787 1,816
Delaware County 2,218 2,605 2,745 3,061 3,110
Erie County 1,371 1,610 1,697 1,892 1,923
Fairfield County 1,618 1,901 2,003 2,233 2,269
Fayette County 1,271 1,493 1,573 1,754 1,782
Franklin County 1,639 1,925 2,028 2,261 2,298
Fulton County 1,370 1,610 1,696 1,891 1,922
Gallia County 1,299 1,526 1,608 1,793 1,822
Geauga County 1,820 2,137 2,252 2,511 2,552
Greene County 1,610 1,890 1,992 2,221 2,257
Guernsey County 1,239 1,456 1,534 1,710 1,738
Hamilton County 1,576 1,851 1,950 2,174 2,209
Hancock County 1,399 1,643 1,731 1,930 1,961
Hardin County 1,231 1,445 1,523 1,698 1,726
Harrison County 1,168 1,371 1,445 1,611 1,637
Henry County 1,349 1,585 1,670 1,862 1,892
Highland County 1,289 1,514 1,595 1,778 1,807
Hocking County 1,339 1,572 1,657 1,848 1,877
Holmes County 1,483 1,742 1,836 2,047 2,080
Huron County 1,317 1,547 1,630 1,817 1,847
Jackson County 1,277 1,500 1,581 1,763 1,791
Jefferson County 1,200 1,409 1,485 1,656 1,683
Knox County 1,376 1,616 1,703 1,899 1,929
Lake County 1,500 1,762 1,857 2,071 2,104
Lawrence County 1,271 1,493 1,573 1,754 1,782
Licking County 1,578 1,853 1,953 2,178 2,213
Logan County 1,330 1,562 1,646 1,835 1,865
Lorain County 1,513 1,777 1,873 2,088 2,122
Lucas County 1,413 1,660 1,749 1,950 1,982
Madison County 1,523 1,789 1,885 2,102 2,136
Mahoning County 1,274 1,497 1,577 1,758 1,787
Marion County 1,244 1,461 1,540 1,717 1,745
Medina County 1,652 1,940 2,044 2,279 2,316
Meigs County 1,205 1,415 1,491 1,662 1,689
Mercer County 1,363 1,601 1,687 1,881 1,911
Miami County 1,389 1,631 1,719 1,917 1,948
Monroe County 1,142 1,341 1,413 1,575 1,601
Montgomery County 1,411 1,657 1,746 1,947 1,978
Morgan County 1,175 1,380 1,454 1,621 1,647
Morrow County 1,396 1,640 1,728 1,927 1,958
Muskingum County 1,311 1,540 1,623 1,810 1,839
Noble County 1,265 1,486 1,566 1,746 1,774
Ottawa County 1,397 1,641 1,729 1,928 1,959
Paulding County 1,199 1,408 1,484 1,655 1,681
Perry County 1,264 1,484 1,564 1,744 1,772
Pickaway County 1,530 1,797 1,894 2,112 2,146
Pike County 1,296 1,522 1,604 1,788 1,817
Portage County 1,509 1,773 1,868 2,083 2,116
Preble County 1,320 1,551 1,634 1,822 1,851
Putnam County 1,426 1,675 1,765 1,968 2,000
Richland County 1,265 1,485 1,565 1,745 1,773
Ross County 1,354 1,591 1,676 1,869 1,899
Sandusky County 1,263 1,483 1,563 1,743 1,771
Scioto County 1,308 1,536 1,619 1,805 1,834
Seneca County 1,232 1,447 1,525 1,700 1,728
Shelby County 1,368 1,607 1,693 1,888 1,918
Stark County 1,347 1,582 1,667 1,859 1,889
Summit County 1,441 1,693 1,784 1,989 2,021
Trumbull County 1,235 1,451 1,529 1,705 1,732
Tuscarawas County 1,325 1,556 1,640 1,829 1,858
Union County 1,762 2,070 2,181 2,432 2,471
Van Wert County 1,161 1,364 1,437 1,602 1,628
Vinton County 1,220 1,433 1,510 1,684 1,711
Warren County 1,800 2,114 2,228 2,484 2,524
Washington County 1,281 1,504 1,585 1,767 1,796
Wayne County 1,373 1,612 1,699 1,894 1,925
Williams County 1,223 1,436 1,513 1,687 1,714
Wood County 1,565 1,838 1,937 2,160 2,195
Wyandot County 1,301 1,528 1,610 1,795 1,824