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
Accomack County 1,433 1,683 1,773 1,977 2,009
Albemarle County 1,997 2,345 2,471 2,755 2,800
Alleghany County 1,225 1,439 1,516 1,690 1,718
Amelia County 1,517 1,781 1,877 2,093 2,127
Amherst County 1,329 1,561 1,645 1,834 1,864
Appomattox County 1,338 1,572 1,656 1,846 1,876
Arlington County 2,989 3,510 3,699 4,124 4,191
Augusta County 1,521 1,786 1,882 2,098 2,132
Bath County 1,299 1,526 1,608 1,793 1,822
Bedford County 1,488 1,748 1,842 2,054 2,087
Bland County 1,210 1,422 1,498 1,670 1,697
Botetourt County 1,637 1,923 2,026 2,259 2,295
Brunswick County 1,226 1,440 1,517 1,691 1,719
Buchanan County 1,201 1,411 1,487 1,658 1,685
Buckingham County 1,247 1,464 1,543 1,720 1,748
Campbell County 1,380 1,621 1,708 1,904 1,935
Caroline County 1,636 1,922 2,025 2,258 2,294
Carroll County 1,185 1,391 1,466 1,635 1,661
Charles City County 1,482 1,740 1,834 2,045 2,078
Charlotte County 1,281 1,505 1,586 1,768 1,797
Chesterfield County 1,751 2,056 2,167 2,416 2,455
Clarke County 1,892 2,222 2,341 2,610 2,652
Craig County 1,316 1,546 1,629 1,816 1,846
Culpeper County 1,951 2,291 2,414 2,692 2,735
Cumberland County 1,377 1,617 1,704 1,900 1,931
Dickenson County 1,139 1,338 1,410 1,572 1,598
Dinwiddie County 1,519 1,784 1,880 2,096 2,130
Essex County 1,487 1,746 1,840 2,052 2,085
Fairfax County 2,738 3,216 3,389 3,779 3,840
Fauquier County 2,350 2,760 2,908 3,242 3,295
Floyd County 1,401 1,646 1,734 1,933 1,965
Fluvanna County 1,698 1,994 2,101 2,343 2,380
Franklin County 1,401 1,646 1,734 1,933 1,965
Frederick County 1,732 2,034 2,143 2,389 2,428
Giles County 1,266 1,487 1,567 1,747 1,775
Gloucester County 1,663 1,953 2,058 2,295 2,332
Goochland County 1,970 2,314 2,438 2,718 2,762
Grayson County 1,104 1,296 1,366 1,523 1,548
Greene County 1,723 2,023 2,132 2,377 2,416
Greensville County 1,232 1,447 1,525 1,700 1,728
Halifax County 1,231 1,446 1,524 1,699 1,727
Hanover County 1,876 2,204 2,322 2,589 2,631
Henrico County 1,749 2,054 2,164 2,413 2,452
Henry County 1,127 1,324 1,395 1,555 1,581
Highland County 1,274 1,497 1,577 1,758 1,787
Isle of Wight County 1,876 2,204 2,322 2,589 2,631
James City County 1,922 2,258 2,379 2,653 2,695
King and Queen County 1,388 1,630 1,718 1,916 1,946
King George County 2,008 2,358 2,485 2,771 2,816
King William County 1,655 1,944 2,048 2,284 2,320
Lancaster County 1,640 1,926 2,030 2,263 2,300
Lee County 1,130 1,328 1,399 1,560 1,585
Loudoun County 2,806 3,296 3,473 3,872 3,935
Louisa County 1,539 1,808 1,905 2,124 2,158
Lunenburg County 1,320 1,551 1,634 1,822 1,851
Madison County 1,651 1,939 2,043 2,278 2,315
Mathews County 1,487 1,746 1,840 2,052 2,085
Mecklenburg County 1,240 1,457 1,535 1,712 1,739
Middlesex County 1,628 1,912 2,015 2,247 2,283
Montgomery County 1,608 1,889 1,990 2,219 2,255
Nelson County 1,560 1,833 1,931 2,153 2,188
New Kent County 1,775 2,085 2,197 2,450 2,489
Northampton County 1,413 1,660 1,749 1,950 1,982
Northumberland County 1,656 1,945 2,050 2,286 2,323
Nottoway County 1,407 1,652 1,741 1,941 1,973
Orange County 1,753 2,059 2,170 2,420 2,459
Page County 1,375 1,615 1,702 1,898 1,928
Patrick County 1,237 1,453 1,531 1,707 1,735
Pittsylvania County 1,243 1,460 1,538 1,715 1,743
Powhatan County 1,774 2,084 2,196 2,449 2,488
Prince Edward County 1,351 1,587 1,672 1,864 1,894
Prince George County 1,639 1,925 2,028 2,261 2,298
Prince William County 2,358 2,769 2,918 3,254 3,306
Pulaski County 1,315 1,545 1,628 1,815 1,845
Rappahannock County 1,985 2,332 2,457 2,740 2,784
Richmond County 1,459 1,714 1,806 2,014 2,046
Roanoke County 1,543 1,813 1,910 2,130 2,164
Rockbridge County 1,475 1,733 1,826 2,036 2,069
Rockingham County 1,500 1,762 1,857 2,071 2,104
Russell County 1,137 1,335 1,407 1,569 1,594
Scott County 1,151 1,352 1,425 1,589 1,615
Shenandoah County 1,547 1,816 1,914 2,134 2,169
Smyth County 1,151 1,352 1,425 1,589 1,615
Southampton County 1,492 1,752 1,846 2,058 2,092
Spotsylvania County 1,896 2,226 2,346 2,616 2,658
Stafford County 2,275 2,672 2,816 3,140 3,191
Surry County 1,576 1,851 1,951 2,175 2,210
Sussex County 1,392 1,635 1,723 1,921 1,952
Tazewell County 1,155 1,357 1,430 1,594 1,620
Warren County 1,631 1,915 2,018 2,250 2,286
Washington County 1,321 1,552 1,635 1,823 1,852
Westmoreland County 1,576 1,851 1,950 2,174 2,209
Wise County 1,203 1,413 1,489 1,660 1,687
Wythe County 1,245 1,462 1,541 1,718 1,746
York County 2,059 2,418 2,548 2,841 2,887
Alexandria city 2,778 3,263 3,438 3,833 3,895
Bedford city 1,488 1,748 1,842 2,054 2,087
Bristol city 1,185 1,392 1,467 1,636 1,662
Buena Vista city 1,227 1,441 1,518 1,693 1,720
Charlottesville city 1,766 2,075 2,186 2,437 2,477
Chesapeake city 1,995 2,343 2,469 2,753 2,797
Colonial Heights city 1,492 1,753 1,847 2,059 2,093
Covington city 1,054 1,237 1,304 1,454 1,477
Danville city 1,249 1,467 1,546 1,724 1,752
Emporia city 1,302 1,530 1,612 1,797 1,826
Fairfax city 2,757 3,238 3,412 3,804 3,866
Falls Church city 3,351 3,936 4,147 4,624 4,699
Franklin city 1,371 1,610 1,697 1,892 1,923
Fredericksburg city 2,095 2,461 2,593 2,891 2,938
Galax city 1,186 1,393 1,468 1,637 1,663
Hampton city 1,675 1,967 2,073 2,311 2,349
Harrisonburg city 1,455 1,709 1,801 2,008 2,041
Hopewell city 1,283 1,507 1,588 1,771 1,799
Lexington city 1,292 1,517 1,599 1,783 1,812
Lynchburg city 1,366 1,604 1,690 1,884 1,915
Manassas city 2,145 2,520 2,655 2,960 3,008
Manassas Park city 2,157 2,534 2,670 2,977 3,025
Martinsville city 1,131 1,329 1,400 1,561 1,586
Newport News city 1,674 1,966 2,072 2,310 2,348
Norfolk city 1,716 2,016 2,124 2,368 2,406
Norton city 1,178 1,384 1,458 1,626 1,652
Petersburg city 1,373 1,612 1,699 1,894 1,925
Poquoson city 2,262 2,657 2,800 3,122 3,172
Portsmouth city 1,610 1,890 1,992 2,221 2,257
Radford city 1,504 1,766 1,861 2,075 2,109
Richmond city 1,715 2,014 2,122 2,366 2,404
Roanoke city 1,300 1,527 1,609 1,794 1,823
Salem city 1,561 1,833 1,932 2,154 2,189
Staunton city 1,400 1,645 1,733 1,932 1,963
Suffolk city 1,972 2,316 2,440 2,721 2,765
Virginia Beach city 1,959 2,300 2,424 2,703 2,746
Waynesboro city 1,468 1,724 1,817 2,026 2,059
Williamsburg city 1,856 2,180 2,297 2,561 2,603
Winchester city 1,652 1,940 2,044 2,279 2,316