Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Arkansas County $1,312 $1,541 $1,624 $1,811 $1,840 Ashley County $1,277 $1,500 $1,581 $1,763 $1,791 Baxter County $1,260 $1,479 $1,559 $1,738 $1,766 Benton County $1,679 $1,972 $2,078 $2,317 $2,354 Boone County $1,315 $1,544 $1,627 $1,814 $1,843 Bradley County $1,199 $1,408 $1,484 $1,655 $1,681 Calhoun County $1,242 $1,459 $1,537 $1,714 $1,741 Carroll County $1,396 $1,640 $1,728 $1,927 $1,958 Chicot County $1,157 $1,359 $1,432 $1,597 $1,622 Clark County $1,342 $1,576 $1,661 $1,852 $1,882 Clay County $1,141 $1,340 $1,412 $1,574 $1,600 Cleburne County $1,300 $1,527 $1,609 $1,794 $1,823 Cleveland County $1,277 $1,499 $1,580 $1,762 $1,790 Columbia County $1,350 $1,586 $1,671 $1,863 $1,893 Conway County $1,267 $1,488 $1,568 $1,748 $1,777 Craighead County $1,416 $1,664 $1,753 $1,955 $1,986 Crawford County $1,330 $1,562 $1,646 $1,835 $1,865 Crittenden County $1,408 $1,654 $1,743 $1,943 $1,975 Cross County $1,350 $1,586 $1,671 $1,863 $1,893 Dallas County $1,211 $1,423 $1,499 $1,671 $1,698 Desha County $1,186 $1,393 $1,468 $1,637 $1,663 Drew County $1,293 $1,518 $1,600 $1,784 $1,813 Faulkner County $1,471 $1,728 $1,821 $2,030 $2,063 Franklin County $1,227 $1,442 $1,519 $1,694 $1,721 Fulton County $1,215 $1,427 $1,504 $1,677 $1,704 Garland County $1,363 $1,601 $1,687 $1,881 $1,911 Grant County $1,496 $1,757 $1,851 $2,064 $2,097 Greene County $1,351 $1,587 $1,672 $1,864 $1,894 Hempstead County $1,252 $1,471 $1,550 $1,728 $1,756 Hot Spring County $1,285 $1,509 $1,590 $1,773 $1,801 Howard County $1,294 $1,519 $1,601 $1,785 $1,814 Independence County $1,214 $1,426 $1,503 $1,676 $1,703 Izard County $1,172 $1,377 $1,451 $1,618 $1,644 Jackson County $1,151 $1,351 $1,424 $1,588 $1,613 Jefferson County $1,318 $1,548 $1,631 $1,819 $1,848 Johnson County $1,266 $1,487 $1,567 $1,747 $1,775 Lafayette County $1,093 $1,284 $1,353 $1,509 $1,533 Lawrence County $1,104 $1,296 $1,366 $1,523 $1,548 Lee County $1,206 $1,417 $1,493 $1,665 $1,692 Lincoln County $1,239 $1,456 $1,534 $1,710 $1,738 Little River County $1,237 $1,453 $1,531 $1,707 $1,735 Logan County $1,203 $1,413 $1,489 $1,660 $1,687 Lonoke County $1,488 $1,748 $1,842 $2,054 $2,087 Madison County $1,239 $1,456 $1,534 $1,710 $1,738 Marion County $1,218 $1,430 $1,507 $1,680 $1,707 Miller County $1,437 $1,688 $1,779 $1,984 $2,016 Mississippi County $1,313 $1,542 $1,625 $1,812 $1,841 Monroe County $1,166 $1,369 $1,443 $1,609 $1,635 Montgomery County $1,341 $1,575 $1,660 $1,851 $1,881 Nevada County $1,129 $1,326 $1,397 $1,558 $1,583 Newton County $1,291 $1,517 $1,598 $1,782 $1,811 Ouachita County $1,204 $1,414 $1,490 $1,661 $1,688 Perry County $1,218 $1,431 $1,508 $1,681 $1,709 Phillips County $1,260 $1,479 $1,559 $1,738 $1,766 Pike County $1,233 $1,448 $1,526 $1,701 $1,729 Poinsett County $1,161 $1,364 $1,437 $1,602 $1,628 Polk County $1,247 $1,464 $1,543 $1,720 $1,748 Pope County $1,275 $1,498 $1,578 $1,759 $1,788 Prairie County $1,236 $1,452 $1,530 $1,706 $1,733 Pulaski County $1,553 $1,824 $1,922 $2,143 $2,178 Randolph County $1,168 $1,371 $1,445 $1,611 $1,637 St. Francis County $1,173 $1,378 $1,452 $1,619 $1,645 Saline County $1,513 $1,777 $1,872 $2,087 $2,121 Scott County $1,216 $1,428 $1,505 $1,678 $1,705 Searcy County $1,311 $1,539 $1,622 $1,809 $1,838 Sebastian County $1,369 $1,608 $1,694 $1,889 $1,919 Sevier County $1,235 $1,451 $1,529 $1,705 $1,732 Sharp County $1,147 $1,347 $1,419 $1,582 $1,608 Stone County $1,261 $1,481 $1,561 $1,741 $1,769 Union County $1,347 $1,582 $1,667 $1,859 $1,889 Van Buren County $1,291 $1,517 $1,598 $1,782 $1,811 Washington County $1,623 $1,907 $2,009 $2,240 $2,276 White County $1,330 $1,562 $1,646 $1,835 $1,865 Woodruff County $1,296 $1,522 $1,604 $1,788 $1,817 Yell County $1,297 $1,523 $1,605 $1,790 $1,818 Related Topic Local Standards: Housing and Utilities
