Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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.
| County | 2024 Published ALE Housing Expense for a Family of 1 | 2024 Published ALE Housing Expense for a Family of 2 | 2024 Published ALE Housing Expense for a Family of 3 | 2024 Published ALE Housing Expense for a Family of 4 | 2024 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adams County | $1,816 | $2,133 | $2,248 | $2,507 | $2,547 |
| Allegheny County | $1,709 | $2,007 | $2,115 | $2,358 | $2,396 |
| Armstrong County | $1,389 | $1,631 | $1,719 | $1,917 | $1,948 |
| Beaver County | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Bedford County | $1,453 | $1,706 | $1,798 | $2,005 | $2,037 |
| Berks County | $1,833 | $2,153 | $2,269 | $2,530 | $2,571 |
| Blair County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Bradford County | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Bucks County | $2,430 | $2,854 | $3,007 | $3,353 | $3,407 |
| Butler County | $1,882 | $2,210 | $2,329 | $2,597 | $2,639 |
| Cambria County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Cameron County | $1,256 | $1,475 | $1,554 | $1,733 | $1,761 |
| Carbon County | $1,590 | $1,868 | $1,968 | $2,194 | $2,230 |
| Centre County | $1,911 | $2,244 | $2,365 | $2,637 | $2,680 |
| Chester County | $2,598 | $3,051 | $3,215 | $3,585 | $3,643 |
| Clarion County | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Clearfield County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Clinton County | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Columbia County | $1,551 | $1,822 | $1,920 | $2,141 | $2,175 |
| Crawford County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Cumberland County | $1,812 | $2,129 | $2,243 | $2,501 | $2,541 |
| Dauphin County | $1,711 | $2,009 | $2,117 | $2,360 | $2,399 |
| Delaware County | $2,202 | $2,586 | $2,725 | $3,038 | $3,087 |
| Elk County | $1,299 | $1,526 | $1,608 | $1,793 | $1,822 |
| Erie County | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| Fayette County | $1,400 | $1,645 | $1,733 | $1,932 | $1,963 |
| Forest County | $1,199 | $1,408 | $1,484 | $1,655 | $1,681 |
| Franklin County | $1,694 | $1,989 | $2,096 | $2,337 | $2,375 |
| Fulton County | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Greene County | $1,389 | $1,631 | $1,719 | $1,917 | $1,948 |
| Huntingdon County | $1,444 | $1,696 | $1,787 | $1,993 | $2,025 |
| Indiana County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Jefferson County | $1,277 | $1,499 | $1,580 | $1,762 | $1,790 |
| Juniata County | $1,458 | $1,712 | $1,804 | $2,011 | $2,044 |
| Lackawanna County | $1,623 | $1,907 | $2,009 | $2,240 | $2,276 |
| Lancaster County | $1,834 | $2,154 | $2,270 | $2,531 | $2,572 |
| Lawrence County | $1,401 | $1,646 | $1,734 | $1,933 | $1,965 |
| Lebanon County | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Lehigh County | $1,894 | $2,224 | $2,344 | $2,614 | $2,656 |
| Luzerne County | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| Lycoming County | $1,576 | $1,851 | $1,951 | $2,175 | $2,210 |
| McKean County | $1,227 | $1,441 | $1,518 | $1,693 | $1,720 |
| Mercer County | $1,367 | $1,606 | $1,692 | $1,887 | $1,917 |
| Mifflin County | $1,351 | $1,587 | $1,672 | $1,864 | $1,894 |
| Monroe County | $1,872 | $2,199 | $2,317 | $2,583 | $2,625 |
| Montgomery County | $2,415 | $2,837 | $2,989 | $3,333 | $3,387 |
| Montour County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Northampton County | $1,968 | $2,312 | $2,436 | $2,716 | $2,760 |
| Northumberland County | $1,425 | $1,673 | $1,763 | $1,966 | $1,997 |
| Perry County | $1,673 | $1,965 | $2,071 | $2,309 | $2,346 |
| Philadelphia County | $1,677 | $1,969 | $2,075 | $2,314 | $2,351 |
| Pike County | $1,757 | $2,064 | $2,175 | $2,425 | $2,464 |
| Potter County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Schuylkill County | $1,473 | $1,730 | $1,823 | $2,033 | $2,065 |
| Snyder County | $1,515 | $1,779 | $1,875 | $2,091 | $2,124 |
| Somerset County | $1,372 | $1,611 | $1,698 | $1,893 | $1,924 |
| Sullivan County | $1,491 | $1,751 | $1,845 | $2,057 | $2,090 |
| Susquehanna County | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Tioga County | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| Union County | $1,630 | $1,914 | $2,017 | $2,249 | $2,285 |
| Venango County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Warren County | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Washington County | $1,677 | $1,970 | $2,076 | $2,315 | $2,352 |
| Wayne County | $1,678 | $1,971 | $2,077 | $2,316 | $2,353 |
| Westmoreland County | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| Wyoming County | $1,608 | $1,889 | $1,990 | $2,219 | $2,255 |
| York County | $1,807 | $2,123 | $2,237 | $2,494 | $2,535 |