Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Anderson County 1,193 1,402 1,477 1,647 1,673
Andrews County 1,488 1,748 1,842 2,054 2,087
Angelina County 1,324 1,554 1,638 1,826 1,856
Aransas County 1,486 1,745 1,839 2,050 2,084
Archer County 1,453 1,706 1,798 2,005 2,037
Armstrong County 1,319 1,550 1,633 1,821 1,850
Atascosa County 1,273 1,496 1,576 1,757 1,786
Austin County 1,526 1,792 1,888 2,105 2,139
Bailey County 927 1,089 1,147 1,279 1,300
Bandera County 1,452 1,705 1,797 2,004 2,036
Bastrop County 1,471 1,727 1,820 2,029 2,062
Baylor County 1,338 1,572 1,656 1,846 1,876
Bee County 1,172 1,376 1,450 1,617 1,643
Bell County 1,405 1,650 1,739 1,939 1,970
Bexar County 1,495 1,756 1,850 2,063 2,096
Blanco County 1,599 1,878 1,979 2,207 2,242
Borden County 1,142 1,341 1,413 1,575 1,601
Bosque County 1,213 1,424 1,501 1,674 1,701
Bowie County 1,302 1,529 1,611 1,796 1,825
Brazoria County 1,836 2,156 2,272 2,533 2,574
Brazos County 1,619 1,902 2,004 2,234 2,271
Brewster County 1,394 1,637 1,725 1,923 1,954
Briscoe County 1,053 1,237 1,303 1,453 1,476
Brooks County 1,207 1,418 1,494 1,666 1,693
Brown County 1,276 1,498 1,579 1,761 1,789
Burleson County 1,351 1,587 1,672 1,864 1,894
Burnet County 1,522 1,788 1,884 2,101 2,135
Caldwell County 1,387 1,629 1,717 1,914 1,945
Calhoun County 1,340 1,574 1,659 1,850 1,880
Callahan County 1,234 1,449 1,527 1,703 1,730
Cameron County 1,218 1,431 1,508 1,681 1,709
Camp County 1,217 1,429 1,506 1,679 1,706
Carson County 1,286 1,510 1,591 1,774 1,803
Cass County 1,177 1,383 1,457 1,625 1,651
Castro County 1,001 1,176 1,239 1,381 1,404
Chambers County 1,750 2,056 2,166 2,415 2,454
Cherokee County 1,231 1,446 1,524 1,699 1,727
Childress County 1,282 1,506 1,587 1,770 1,798
Clay County 1,291 1,517 1,598 1,782 1,811
Cochran County 1,023 1,201 1,266 1,412 1,434
Coke County 1,265 1,486 1,566 1,746 1,774
Coleman County 1,241 1,458 1,536 1,713 1,740
Collin County 2,091 2,456 2,588 2,886 2,932
Collingsworth County 983 1,154 1,216 1,356 1,378
Colorado County 1,273 1,496 1,576 1,757 1,786
Comal County 1,782 2,093 2,205 2,459 2,498
Comanche County 1,105 1,297 1,367 1,524 1,549
Concho County 1,156 1,358 1,431 1,596 1,621
Cooke County 1,450 1,703 1,795 2,001 2,034
Coryell County 1,260 1,480 1,560 1,739 1,767
Cottle County 1,000 1,175 1,238 1,380 1,403
Crane County 1,142 1,341 1,413 1,575 1,601
Crockett County 1,028 1,207 1,272 1,418 1,441
Crosby County 1,010 1,186 1,250 1,394 1,416
Culberson County 1,341 1,575 1,660 1,851 1,881
Dallam County 1,223 1,436 1,513 1,687 1,714
Dallas County 1,599 1,878 1,979 2,207 2,242
Dawson County 1,253 1,472 1,551 1,729 1,757
Deaf Smith County 1,227 1,442 1,519 1,694 1,721
Delta County 1,132 1,330 1,401 1,562 1,587
Denton County 1,943 2,282 2,405 2,682 2,725
DeWitt County 1,211 1,423 1,499 1,671 1,698
Dickens County 1,186 1,393 1,468 1,637 1,663
Dimmit County 1,221 1,434 1,511 1,685 1,712
Donley County 1,172 1,376 1,450 1,617 1,643
Duval County 1,115 1,310 1,380 1,539 1,564
Eastland County 1,210 1,422 1,498 1,670 1,697
Ector County 1,491 1,751 1,845 2,057 2,090
Edwards County 1,168 1,371 1,445 1,611 1,637
Ellis County 1,652 1,940 2,044 2,279 2,316
El Paso County 1,304 1,532 1,614 1,800 1,829
Erath County 1,429 1,678 1,768 1,971 2,003
Falls County 1,202 1,412 1,488 1,659 1,686
Fannin County 1,380 1,621 1,708 1,904 1,935
Fayette County 1,345 1,580 1,665 1,856 1,886
Fisher County 1,079 1,267 1,335 1,489 1,513
Floyd County 1,125 1,321 1,392 1,552 1,577
Foard County 987 1,159 1,221 1,361 1,383
Fort Bend County 2,021 2,373 2,501 2,789 2,834
Franklin County 1,244 1,461 1,540 1,717 1,745
Freestone County 1,265 1,485 1,565 1,745 1,773
Frio County 1,173 1,378 1,452 1,619 1,645
Gaines County 1,328 1,559 1,643 1,832 1,862
Galveston County 1,761 2,068 2,179 2,430 2,469
Garza County 1,092 1,283 1,352 1,507 1,532
Gillespie County 1,592 1,870 1,970 2,197 2,232
Glasscock County 1,304 1,532 1,614 1,800 1,829
Goliad County 1,315 1,544 1,627 1,814 1,843
Gonzales County 1,236 1,452 1,530 1,706 1,733
Gray County 1,319 1,550 1,633 1,821 1,850
Grayson County 1,370 1,610 1,696 1,891 1,922
Gregg County 1,334 1,567 1,651 1,841 1,871
Grimes County 1,425 1,674 1,764 1,967 1,999
Guadalupe County 1,600 1,879 1,980 2,208 2,243
Hale County 1,168 1,371 1,445 1,611 1,637
Hall County 1,039 1,220 1,286 1,434 1,457
Hamilton County 1,225 1,439 1,516 1,690 1,718
Hansford County 1,277 1,499 1,580 1,762 1,790
Hardeman County 1,055 1,239 1,306 1,456 1,480
Hardin County 1,416 1,664 1,753 1,955 1,986
Harris County 1,633 1,918 2,021 2,253 2,290
Harrison County 1,357 1,593 1,679 1,872 1,902
Hartley County 1,462 1,717 1,809 2,017 2,050
Haskell County 976 1,146 1,208 1,347 1,369
Hays County 1,756 2,062 2,173 2,423 2,462
Hemphill County 1,388 1,630 1,718 1,916 1,946
Henderson County 1,265 1,485 1,565 1,745 1,773
Hidalgo County 1,231 1,445 1,523 1,698 1,726
Hill County 1,297 1,523 1,605 1,790 1,818
Hockley County 1,256 1,476 1,555 1,734 1,762
Hood County 1,497 1,758 1,853 2,066 2,099
Hopkins County 1,240 1,457 1,535 1,712 1,739
Houston County 1,225 1,439 1,516 1,690 1,718
Howard County 1,319 1,549 1,632 1,820 1,849
Hudspeth County 811 953 1,004 1,119 1,138
Hunt County 1,424 1,672 1,762 1,965 1,996
Hutchinson County 1,194 1,403 1,478 1,648 1,675
Irion County 1,452 1,705 1,797 2,004 2,036
Jack County 1,261 1,481 1,561 1,741 1,769
Jackson County 1,219 1,432 1,509 1,683 1,710
Jasper County 1,272 1,494 1,574 1,755 1,783
Jeff Davis County 1,173 1,378 1,452 1,619 1,645
Jefferson County 1,405 1,650 1,739 1,939 1,970
Jim Hogg County 1,112 1,306 1,376 1,534 1,559
Jim Wells County 1,306 1,534 1,616 1,802 1,831
Johnson County 1,420 1,668 1,758 1,960 1,992
Jones County 1,136 1,334 1,406 1,568 1,593
Karnes County 1,200 1,409 1,485 1,656 1,683
Kaufman County 1,646 1,933 2,037 2,271 2,308
Kendall County 2,084 2,447 2,579 2,876 2,922
Kenedy County 1,228 1,442 1,520 1,695 1,722
Kent County 1,471 1,727 1,820 2,029 2,062
Kerr County 1,373 1,612 1,699 1,894 1,925
Kimble County 1,378 1,618 1,705 1,901 1,932
King County 1,228 1,442 1,520 1,695 1,722
Kinney County 971 1,141 1,202 1,340 1,362
Kleberg County 1,448 1,701 1,792 1,998 2,030
Knox County 978 1,149 1,211 1,350 1,372
Lamar County 1,206 1,417 1,493 1,665 1,692
Lamb County 1,106 1,299 1,369 1,526 1,551
Lampasas County 1,467 1,722 1,815 2,024 2,056
La Salle County 1,355 1,591 1,677 1,870 1,900
Lavaca County 1,328 1,559 1,643 1,832 1,862
Lee County 1,419 1,666 1,756 1,958 1,990
Leon County 1,235 1,450 1,528 1,704 1,731
Liberty County 1,321 1,552 1,635 1,823 1,852
Limestone County 1,197 1,405 1,481 1,651 1,678
Lipscomb County 1,174 1,379 1,453 1,620 1,646
Live Oak County 1,326 1,557 1,641 1,830 1,859
Llano County 1,324 1,555 1,639 1,827 1,857
Loving County 1,228 1,442 1,520 1,695 1,722
Lubbock County 1,459 1,714 1,806 2,014 2,046
Lynn County 1,273 1,496 1,576 1,757 1,786
McCulloch County 1,243 1,460 1,538 1,715 1,743
McLennan County 1,404 1,649 1,738 1,938 1,969
McMullen County 1,269 1,490 1,570 1,751 1,779
Madison County 1,298 1,525 1,607 1,792 1,821
Marion County 1,180 1,386 1,460 1,628 1,654
Martin County 1,308 1,536 1,619 1,805 1,834
Mason County 1,358 1,595 1,681 1,874 1,905
Matagorda County 1,327 1,558 1,642 1,831 1,860
Maverick County 1,288 1,513 1,594 1,777 1,806
Medina County 1,465 1,721 1,813 2,021 2,054
Menard County 902 1,059 1,116 1,244 1,264
Midland County 1,747 2,052 2,162 2,411 2,450
Milam County 1,207 1,418 1,494 1,666 1,693
Mills County 1,097 1,289 1,358 1,514 1,539
Mitchell County 1,089 1,279 1,348 1,503 1,527
Montague County 1,304 1,532 1,614 1,800 1,829
Montgomery County 1,802 2,116 2,230 2,486 2,527
Moore County 1,266 1,487 1,567 1,747 1,775
Morris County 1,075 1,262 1,330 1,483 1,507
Motley County 1,071 1,258 1,326 1,478 1,502
Nacogdoches County 1,322 1,553 1,636 1,824 1,854
Navarro County 1,271 1,493 1,573 1,754 1,782
Newton County 1,210 1,422 1,498 1,670 1,697
Nolan County 1,233 1,448 1,526 1,701 1,729
Nueces County 1,533 1,800 1,897 2,115 2,149
Ochiltree County 1,423 1,671 1,761 1,964 1,995
Oldham County 1,231 1,445 1,523 1,698 1,726
Orange County 1,353 1,590 1,675 1,868 1,898
Palo Pinto County 1,362 1,600 1,686 1,880 1,910
Panola County 1,239 1,455 1,533 1,709 1,737
Parker County 1,723 2,024 2,133 2,378 2,417
Parmer County 1,312 1,541 1,624 1,811 1,840
Pecos County 1,264 1,484 1,564 1,744 1,772
Polk County 1,218 1,431 1,508 1,681 1,709
Potter County 1,200 1,409 1,485 1,656 1,683
Presidio County 1,145 1,345 1,417 1,580 1,605
Rains County 1,346 1,581 1,666 1,858 1,888
Randall County 1,491 1,751 1,845 2,057 2,090
Reagan County 1,580 1,856 1,956 2,181 2,216
Real County 1,603 1,883 1,984 2,212 2,248
Red River County 1,110 1,304 1,374 1,532 1,557
Reeves County 1,107 1,300 1,370 1,528 1,552
Refugio County 1,222 1,435 1,512 1,686 1,713
Roberts County 1,401 1,646 1,734 1,933 1,965
Robertson County 1,265 1,486 1,566 1,746 1,774
Rockwall County 1,913 2,246 2,367 2,639 2,682
Runnels County 1,167 1,370 1,444 1,610 1,636
Rusk County 1,277 1,500 1,581 1,763 1,791
Sabine County 1,233 1,448 1,526 1,701 1,729
San Augustine County 1,319 1,550 1,633 1,821 1,850
San Jacinto County 1,230 1,444 1,522 1,697 1,724
San Patricio County 1,483 1,742 1,836 2,047 2,080
San Saba County 1,266 1,487 1,567 1,747 1,775
Schleicher County 1,067 1,253 1,320 1,472 1,496
Scurry County 1,276 1,498 1,579 1,761 1,789
Shackelford County 1,315 1,544 1,627 1,814 1,843
Shelby County 1,151 1,351 1,424 1,588 1,613
Sherman County 1,357 1,593 1,679 1,872 1,902
Smith County 1,416 1,664 1,753 1,955 1,986
Somervell County 1,581 1,857 1,957 2,182 2,217
Starr County 1,181 1,387 1,462 1,630 1,656
Stephens County 1,123 1,319 1,390 1,550 1,575
Sterling County 1,074 1,261 1,329 1,482 1,506
Stonewall County 1,065 1,251 1,318 1,470 1,493
Sutton County 1,360 1,597 1,683 1,877 1,907
Swisher County 1,077 1,265 1,333 1,486 1,510
Tarrant County 1,648 1,935 2,039 2,273 2,310
Taylor County 1,362 1,600 1,686 1,880 1,910
Terrell County 1,257 1,477 1,556 1,735 1,763
Terry County 1,167 1,370 1,444 1,610 1,636
Throckmorton County 1,162 1,365 1,438 1,603 1,629
Titus County 1,183 1,389 1,464 1,632 1,659
Tom Green County 1,400 1,645 1,733 1,932 1,963
Travis County 1,954 2,295 2,418 2,696 2,740
Trinity County 1,202 1,412 1,488 1,659 1,686
Tyler County 1,163 1,366 1,439 1,604 1,630
Upshur County 1,293 1,518 1,600 1,784 1,813
Upton County 1,159 1,361 1,434 1,599 1,625
Uvalde County 1,221 1,434 1,511 1,685 1,712
Val Verde County 1,337 1,571 1,655 1,845 1,875
Van Zandt County 1,329 1,561 1,645 1,834 1,864
Victoria County 1,441 1,693 1,784 1,989 2,021
Walker County 1,396 1,640 1,728 1,927 1,958
Waller County 1,672 1,963 2,069 2,307 2,344
Ward County 1,195 1,404 1,479 1,649 1,676
Washington County 1,467 1,723 1,816 2,025 2,058
Webb County 1,430 1,680 1,770 1,974 2,005
Wharton County 1,343 1,577 1,662 1,853 1,883
Wheeler County 1,088 1,277 1,346 1,501 1,525
Wichita County 1,259 1,479 1,558 1,737 1,765
Wilbarger County 1,152 1,353 1,426 1,590 1,616
Willacy County 1,078 1,266 1,334 1,487 1,511
Williamson County 1,829 2,148 2,263 2,523 2,564
Wilson County 1,663 1,953 2,058 2,295 2,332
Winkler County 1,100 1,292 1,361 1,518 1,542
Wise County 1,553 1,824 1,922 2,143 2,178
Wood County 1,244 1,461 1,540 1,717 1,745
Yoakum County 1,379 1,620 1,707 1,903 1,934
Young County 1,252 1,471 1,550 1,728 1,756
Zapata County 1,102 1,294 1,364 1,521 1,545
Zavala County 1,059 1,244 1,311 1,462 1,485