Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Adams County 1,381 1,622 1,709 1,906 1,936
Asotin County 1,307 1,535 1,617 1,803 1,832
Benton County 1,514 1,778 1,874 2,090 2,123
Chelan County 1,475 1,733 1,826 2,036 2,069
Clallam County 1,475 1,732 1,825 2,035 2,068
Clark County 1,716 2,016 2,124 2,368 2,406
Columbia County 1,363 1,601 1,687 1,881 1,911
Cowlitz County 1,447 1,700 1,791 1,997 2,029
Douglas County 1,551 1,821 1,919 2,140 2,174
Ferry County 1,360 1,597 1,683 1,877 1,907
Franklin County 1,424 1,672 1,762 1,965 1,996
Garfield County 1,139 1,338 1,410 1,572 1,598
Grant County 1,349 1,585 1,670 1,862 1,892
Grays Harbor County 1,387 1,629 1,717 1,914 1,945
Island County 1,762 2,070 2,181 2,432 2,471
Jefferson County 1,524 1,790 1,886 2,103 2,137
King County 2,283 2,682 2,826 3,151 3,202
Kitsap County 1,749 2,055 2,165 2,414 2,453
Kittitas County 1,633 1,918 2,021 2,253 2,290
Klickitat County 1,479 1,737 1,830 2,040 2,073
Lewis County 1,409 1,655 1,744 1,945 1,976
Lincoln County 1,257 1,477 1,556 1,735 1,763
Mason County 1,479 1,737 1,830 2,040 2,073
Okanogan County 1,279 1,502 1,583 1,765 1,794
Pacific County 1,247 1,464 1,543 1,720 1,748
Pend Oreille County 1,374 1,614 1,701 1,897 1,927
Pierce County 1,806 2,121 2,235 2,492 2,532
San Juan County 1,812 2,128 2,242 2,500 2,540
Skagit County 1,692 1,987 2,094 2,335 2,373
Skamania County 1,639 1,926 2,029 2,262 2,299
Snohomish County 2,001 2,351 2,477 2,762 2,806
Spokane County 1,453 1,706 1,798 2,005 2,037
Stevens County 1,339 1,572 1,657 1,848 1,877
Thurston County 1,742 2,046 2,156 2,404 2,443
Wahkiakum County 1,476 1,734 1,827 2,037 2,070
Walla Walla County 1,478 1,736 1,829 2,039 2,072
Whatcom County 1,686 1,981 2,087 2,327 2,365
Whitman County 1,484 1,743 1,837 2,048 2,081
Yakima County 1,379 1,620 1,707 1,903 1,934