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
Adams County 1,797 2,111 2,224 2,480 2,520
Allegheny County 1,657 1,946 2,051 2,287 2,324
Armstrong County 1,375 1,615 1,702 1,898 1,928
Beaver County 1,505 1,768 1,863 2,077 2,111
Bedford County 1,394 1,637 1,725 1,923 1,954
Berks County 1,793 2,106 2,219 2,474 2,514
Blair County 1,368 1,607 1,693 1,888 1,918
Bradford County 1,424 1,672 1,762 1,965 1,996
Bucks County 2,376 2,790 2,940 3,278 3,331
Butler County 1,813 2,130 2,244 2,502 2,542
Cambria County 1,322 1,553 1,636 1,824 1,854
Cameron County 1,244 1,461 1,540 1,717 1,745
Carbon County 1,566 1,839 1,938 2,161 2,196
Centre County 1,884 2,213 2,332 2,600 2,642
Chester County 2,510 2,949 3,107 3,464 3,520
Clarion County 1,319 1,549 1,632 1,820 1,849
Clearfield County 1,298 1,525 1,607 1,792 1,821
Clinton County 1,397 1,641 1,729 1,928 1,959
Columbia County 1,485 1,744 1,838 2,049 2,082
Crawford County 1,349 1,585 1,670 1,862 1,892
Cumberland County 1,768 2,076 2,188 2,440 2,479
Dauphin County 1,669 1,961 2,066 2,304 2,341
Delaware County 2,144 2,519 2,654 2,959 3,007
Elk County 1,290 1,515 1,596 1,780 1,808
Erie County 1,475 1,733 1,826 2,036 2,069
Fayette County 1,373 1,612 1,699 1,894 1,925
Forest County 1,135 1,333 1,405 1,567 1,592
Franklin County 1,635 1,921 2,024 2,257 2,293
Fulton County 1,552 1,823 1,921 2,142 2,176
Greene County 1,322 1,553 1,636 1,824 1,854
Huntingdon County 1,417 1,665 1,754 1,956 1,987
Indiana County 1,384 1,626 1,713 1,910 1,941
Jefferson County 1,228 1,442 1,520 1,695 1,722
Juniata County 1,411 1,657 1,746 1,947 1,978
Lackawanna County 1,595 1,873 1,974 2,201 2,237
Lancaster County 1,799 2,113 2,227 2,483 2,523
Lawrence County 1,378 1,618 1,705 1,901 1,932
Lebanon County 1,635 1,920 2,023 2,256 2,292
Lehigh County 1,843 2,165 2,281 2,543 2,584
Luzerne County 1,493 1,754 1,848 2,061 2,094
Lycoming County 1,511 1,775 1,870 2,085 2,119
McKean County 1,200 1,409 1,485 1,656 1,683
Mercer County 1,349 1,585 1,670 1,862 1,892
Mifflin County 1,371 1,610 1,697 1,892 1,923
Monroe County 1,857 2,181 2,298 2,562 2,604
Montgomery County 2,340 2,748 2,896 3,229 3,281
Montour County 1,604 1,884 1,985 2,213 2,249
Northampton County 1,932 2,269 2,391 2,666 2,709
Northumberland County 1,371 1,610 1,697 1,892 1,923
Perry County 1,621 1,904 2,006 2,237 2,273
Philadelphia County 1,618 1,900 2,002 2,232 2,268
Pike County 1,761 2,069 2,180 2,431 2,470
Potter County 1,333 1,566 1,650 1,840 1,869
Schuylkill County 1,411 1,657 1,746 1,947 1,978
Snyder County 1,485 1,744 1,838 2,049 2,082
Somerset County 1,334 1,567 1,651 1,841 1,871
Sullivan County 1,422 1,670 1,760 1,962 1,994
Susquehanna County 1,528 1,795 1,891 2,108 2,143
Tioga County 1,467 1,723 1,816 2,025 2,058
Union County 1,626 1,909 2,012 2,243 2,280
Venango County 1,298 1,524 1,606 1,791 1,820
Warren County 1,295 1,521 1,603 1,787 1,816
Washington County 1,613 1,894 1,996 2,226 2,261
Wayne County 1,652 1,940 2,044 2,279 2,316
Westmoreland County 1,517 1,781 1,877 2,093 2,127
Wyoming County 1,568 1,842 1,941 2,164 2,199
York County 1,776 2,086 2,198 2,451 2,490