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
Beaver County 1,297 1,523 1,605 1,790 1,818
Box Elder County 1,483 1,742 1,836 2,047 2,080
Cache County 1,533 1,800 1,897 2,115 2,149
Carbon County 1,250 1,468 1,547 1,725 1,753
Daggett County 1,319 1,549 1,632 1,820 1,849
Davis County 1,755 2,061 2,172 2,422 2,461
Duchesne County 1,506 1,769 1,864 2,078 2,112
Emery County 1,234 1,449 1,527 1,703 1,730
Garfield County 1,330 1,562 1,646 1,835 1,865
Grand County 1,424 1,672 1,762 1,965 1,996
Iron County 1,406 1,651 1,740 1,940 1,971
Juab County 1,484 1,743 1,837 2,048 2,081
Kane County 1,461 1,716 1,808 2,016 2,048
Millard County 1,345 1,579 1,664 1,855 1,885
Morgan County 2,044 2,401 2,530 2,821 2,866
Piute County 1,201 1,411 1,487 1,658 1,685
Rich County 1,286 1,510 1,591 1,774 1,803
Salt Lake County 1,795 2,109 2,222 2,478 2,518
San Juan County 1,429 1,679 1,769 1,972 2,004
Sanpete County 1,427 1,676 1,766 1,969 2,001
Sevier County 1,345 1,579 1,664 1,855 1,885
Summit County 2,346 2,755 2,903 3,237 3,289
Tooele County 1,575 1,850 1,949 2,173 2,208
Uintah County 1,565 1,838 1,937 2,160 2,195
Utah County 1,780 2,091 2,203 2,456 2,496
Wasatch County 1,953 2,294 2,417 2,695 2,738
Washington County 1,660 1,949 2,054 2,290 2,327
Wayne County 1,311 1,540 1,623 1,810 1,839
Weber County 1,555 1,827 1,925 2,146 2,181