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
Baker County 1,408 1,654 1,743 1,943 1,975
Benton County 1,908 2,241 2,361 2,633 2,675
Clackamas County 2,118 2,487 2,621 2,922 2,970
Clatsop County 1,700 1,997 2,104 2,346 2,384
Columbia County 1,691 1,986 2,093 2,334 2,371
Coos County 1,506 1,769 1,864 2,078 2,112
Crook County 1,559 1,832 1,930 2,152 2,187
Curry County 1,620 1,903 2,005 2,236 2,272
Deschutes County 1,847 2,169 2,286 2,549 2,590
Douglas County 1,496 1,757 1,851 2,064 2,097
Gilliam County 1,330 1,562 1,646 1,835 1,865
Grant County 1,218 1,430 1,507 1,680 1,707
Harney County 1,218 1,430 1,507 1,680 1,707
Hood River County 1,813 2,130 2,244 2,502 2,542
Jackson County 1,706 2,004 2,112 2,355 2,393
Jefferson County 1,391 1,633 1,721 1,919 1,950
Josephine County 1,590 1,868 1,968 2,194 2,230
Klamath County 1,378 1,619 1,706 1,902 1,933
Lake County 1,349 1,584 1,669 1,861 1,891
Lane County 1,702 2,000 2,107 2,349 2,387
Lincoln County 1,569 1,843 1,942 2,165 2,200
Linn County 1,594 1,872 1,973 2,200 2,235
Malheur County 1,324 1,555 1,639 1,827 1,857
Marion County 1,705 2,002 2,110 2,353 2,391
Morrow County 1,370 1,610 1,696 1,891 1,922
Multnomah County 2,047 2,404 2,533 2,824 2,870
Polk County 1,728 2,030 2,139 2,385 2,423
Sherman County 1,420 1,668 1,758 1,960 1,992
Tillamook County 1,526 1,792 1,888 2,105 2,139
Umatilla County 1,458 1,713 1,805 2,013 2,045
Union County 1,412 1,659 1,748 1,949 1,980
Wallowa County 1,540 1,809 1,906 2,125 2,159
Wasco County 1,533 1,800 1,897 2,115 2,149
Washington County 2,089 2,454 2,586 2,883 2,930
Wheeler County 1,240 1,457 1,535 1,712 1,739
Yamhill County 1,811 2,127 2,241 2,499 2,539