Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adair County 1,153 1,354 1,427 1,591 1,617 Alfalfa County 1,259 1,479 1,558 1,737 1,765 Atoka County 1,350 1,586 1,671 1,863 1,893 Beaver County 1,506 1,769 1,864 2,078 2,112 Beckham County 1,454 1,708 1,800 2,007 2,039 Blaine County 1,395 1,639 1,727 1,926 1,957 Bryan County 1,387 1,629 1,717 1,914 1,945 Caddo County 1,231 1,445 1,523 1,698 1,726 Canadian County 1,704 2,001 2,109 2,352 2,389 Carter County 1,491 1,751 1,845 2,057 2,090 Cherokee County 1,349 1,585 1,670 1,862 1,892 Choctaw County 1,218 1,431 1,508 1,681 1,709 Cimarron County 1,136 1,334 1,406 1,568 1,593 Cleveland County 1,689 1,983 2,090 2,330 2,368 Coal County 1,228 1,442 1,520 1,695 1,722 Comanche County 1,470 1,726 1,819 2,028 2,061 Cotton County 1,311 1,539 1,622 1,809 1,838 Craig County 1,326 1,557 1,641 1,830 1,859 Creek County 1,450 1,703 1,795 2,001 2,034 Custer County 1,554 1,825 1,923 2,144 2,179 Delaware County 1,437 1,687 1,778 1,982 2,014 Dewey County 1,315 1,544 1,627 1,814 1,843 Ellis County 1,282 1,506 1,587 1,770 1,798 Garfield County 1,408 1,653 1,742 1,942 1,974 Garvin County 1,369 1,608 1,694 1,889 1,919 Grady County 1,536 1,804 1,901 2,120 2,154 Grant County 1,229 1,443 1,521 1,696 1,723 Greer County 1,280 1,503 1,584 1,766 1,795 Harmon County 1,252 1,471 1,550 1,728 1,756 Harper County 1,270 1,492 1,572 1,753 1,781 Haskell County 1,239 1,456 1,534 1,710 1,738 Hughes County 1,200 1,409 1,485 1,656 1,683 Jackson County 1,371 1,610 1,697 1,892 1,923 Jefferson County 1,150 1,350 1,423 1,587 1,612 Johnston County 1,255 1,474 1,553 1,732 1,760 Kay County 1,324 1,555 1,639 1,827 1,857 Kingfisher County 1,463 1,719 1,811 2,019 2,052 Kiowa County 1,245 1,462 1,541 1,718 1,746 Latimer County 1,244 1,461 1,540 1,717 1,745 Le Flore County 1,243 1,460 1,538 1,715 1,743 Lincoln County 1,398 1,642 1,730 1,929 1,960 Logan County 1,726 2,027 2,136 2,382 2,420 Love County 1,399 1,644 1,732 1,931 1,962 McClain County 1,753 2,058 2,169 2,418 2,457 McCurtain County 1,269 1,491 1,571 1,752 1,780 McIntosh County 1,263 1,483 1,563 1,743 1,771 Major County 1,391 1,633 1,721 1,919 1,950 Marshall County 1,319 1,550 1,633 1,821 1,850 Mayes County 1,421 1,669 1,759 1,961 1,993 Murray County 1,290 1,516 1,597 1,781 1,809 Muskogee County 1,359 1,596 1,682 1,875 1,906 Noble County 1,382 1,623 1,710 1,907 1,937 Nowata County 1,356 1,592 1,678 1,871 1,901 Okfuskee County 1,222 1,435 1,512 1,686 1,713 Oklahoma County 1,644 1,931 2,035 2,269 2,306 Okmulgee County 1,316 1,546 1,629 1,816 1,846 Osage County 1,486 1,745 1,839 2,050 2,084 Ottawa County 1,224 1,438 1,515 1,689 1,716 Pawnee County 1,405 1,650 1,739 1,939 1,970 Payne County 1,630 1,914 2,017 2,249 2,285 Pittsburg County 1,322 1,553 1,636 1,824 1,854 Pontotoc County 1,414 1,661 1,750 1,951 1,983 Pottawatomie County 1,391 1,634 1,722 1,920 1,951 Pushmataha County 1,215 1,427 1,504 1,677 1,704 Roger Mills County 1,332 1,565 1,649 1,839 1,868 Rogers County 1,610 1,891 1,993 2,222 2,258 Seminole County 1,299 1,526 1,608 1,793 1,822 Sequoyah County 1,273 1,495 1,575 1,756 1,784 Stephens County 1,370 1,610 1,696 1,891 1,922 Texas County 1,403 1,647 1,736 1,936 1,967 Tillman County 1,225 1,439 1,516 1,690 1,718 Tulsa County 1,631 1,916 2,019 2,251 2,288 Wagoner County 1,582 1,858 1,958 2,183 2,218 Washington County 1,433 1,683 1,773 1,977 2,009 Washita County 1,330 1,562 1,646 1,835 1,865 Woods County 1,361 1,599 1,685 1,879 1,909 Woodward County 1,518 1,783 1,879 2,095 2,129 Related Topic Local Standards: Housing and Utilities