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