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 Aleutians East Borough 1,246 1,463 1,542 1,719 1,747 Aleutians West Census Area 2,259 2,653 2,796 3,118 3,168 Anchorage Municipality 2,019 2,372 2,499 2,786 2,831 Bethel Census Area 1,353 1,590 1,675 1,868 1,898 Bristol Bay Borough 1,858 2,182 2,299 2,563 2,605 Denali Borough 1,595 1,873 1,974 2,201 2,237 Dillingham Census Area 1,822 2,140 2,255 2,514 2,555 Fairbanks North Star Borough 1,882 2,210 2,329 2,597 2,639 Haines Borough 1,517 1,781 1,877 2,093 2,127 Hoonah-Angoon Census Area 1,437 1,688 1,779 1,984 2,016 Juneau City and Borough 2,062 2,422 2,552 2,845 2,891 Kenai Peninsula Borough 1,594 1,872 1,973 2,200 2,235 Ketchikan Gateway Borough 1,807 2,123 2,237 2,494 2,535 Kodiak Island Borough 1,966 2,309 2,433 2,713 2,757 Kusilvak Census Area 811 953 1,004 1,119 1,138 Lake and Peninsula Borough 1,043 1,225 1,291 1,439 1,463 Matanuska-Susitna Borough 1,747 2,052 2,162 2,411 2,450 Nome Census Area 1,527 1,794 1,890 2,107 2,141 North Slope Borough 1,312 1,541 1,624 1,811 1,840 Northwest Arctic Borough 1,384 1,626 1,713 1,910 1,941 Petersburg Census Area 1,652 1,940 2,044 2,279 2,316 Prince of Wales-Hyder Census Area 1,466 1,721 1,814 2,023 2,055 Sitka City and Borough 2,075 2,437 2,568 2,863 2,910 Skagway Municipality 1,896 2,227 2,347 2,617 2,659 Southeast Fairbanks Census Area 1,424 1,672 1,762 1,965 1,996 Valdez-Cordova Census Area 1,754 2,060 2,171 2,421 2,460 Wrangell City and Borough 1,545 1,814 1,912 2,132 2,166 Yakutat City and Borough 1,576 1,851 1,950 2,174 2,209 Yukon-Koyukuk Census Area 1,190 1,398 1,473 1,642 1,669 Related Topic Local Standards: Housing and Utilities