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 Adair County $1,446 $1,699 $1,790 $1,996 $2,028 Adams County $1,427 $1,676 $1,766 $1,969 $2,001 Allamakee County $1,476 $1,734 $1,827 $2,037 $2,070 Appanoose County $1,329 $1,561 $1,645 $1,834 $1,864 Audubon County $1,243 $1,460 $1,538 $1,715 $1,743 Benton County $1,574 $1,849 $1,948 $2,172 $2,207 Black Hawk County $1,505 $1,768 $1,863 $2,077 $2,111 Boone County $1,572 $1,847 $1,946 $2,170 $2,205 Bremer County $1,597 $1,876 $1,977 $2,204 $2,240 Buchanan County $1,496 $1,758 $1,852 $2,065 $2,098 Buena Vista County $1,350 $1,586 $1,671 $1,863 $1,893 Butler County $1,373 $1,612 $1,699 $1,894 $1,925 Calhoun County $1,255 $1,474 $1,553 $1,732 $1,760 Carroll County $1,384 $1,626 $1,713 $1,910 $1,941 Cass County $1,301 $1,528 $1,610 $1,795 $1,824 Cedar County $1,547 $1,817 $1,915 $2,135 $2,170 Cerro Gordo County $1,441 $1,692 $1,783 $1,988 $2,020 Cherokee County $1,318 $1,548 $1,631 $1,819 $1,848 Chickasaw County $1,386 $1,628 $1,715 $1,912 $1,943 Clarke County $1,538 $1,807 $1,904 $2,123 $2,157 Clay County $1,400 $1,645 $1,733 $1,932 $1,963 Clayton County $1,401 $1,646 $1,734 $1,933 $1,965 Clinton County $1,430 $1,680 $1,770 $1,974 $2,005 Crawford County $1,326 $1,557 $1,641 $1,830 $1,859 Dallas County $2,087 $2,451 $2,583 $2,880 $2,927 Davis County $1,501 $1,763 $1,858 $2,072 $2,105 Decatur County $1,370 $1,609 $1,695 $1,890 $1,920 Delaware County $1,471 $1,727 $1,820 $2,029 $2,062 Des Moines County $1,408 $1,654 $1,743 $1,943 $1,975 Dickinson County $1,509 $1,773 $1,868 $2,083 $2,116 Dubuque County $1,631 $1,915 $2,018 $2,250 $2,286 Emmet County $1,199 $1,408 $1,484 $1,655 $1,681 Fayette County $1,349 $1,585 $1,670 $1,862 $1,892 Floyd County $1,342 $1,576 $1,661 $1,852 $1,882 Franklin County $1,201 $1,411 $1,487 $1,658 $1,685 Fremont County $1,427 $1,676 $1,766 $1,969 $2,001 Greene County $1,280 $1,503 $1,584 $1,766 $1,795 Grundy County $1,522 $1,788 $1,884 $2,101 $2,135 Guthrie County $1,530 $1,797 $1,894 $2,112 $2,146 Hamilton County $1,317 $1,547 $1,630 $1,817 $1,847 Hancock County $1,283 $1,507 $1,588 $1,771 $1,799 Hardin County $1,325 $1,556 $1,640 $1,829 $1,858 Harrison County $1,442 $1,694 $1,785 $1,990 $2,022 Henry County $1,399 $1,644 $1,732 $1,931 $1,962 Howard County $1,315 $1,544 $1,627 $1,814 $1,843 Humboldt County $1,338 $1,572 $1,656 $1,846 $1,876 Ida County $1,230 $1,444 $1,522 $1,697 $1,724 Iowa County $1,601 $1,880 $1,981 $2,209 $2,244 Jackson County $1,458 $1,712 $1,804 $2,011 $2,044 Jasper County $1,485 $1,744 $1,838 $2,049 $2,082 Jefferson County $1,460 $1,715 $1,807 $2,015 $2,047 Johnson County $1,957 $2,298 $2,422 $2,701 $2,744 Jones County $1,509 $1,772 $1,867 $2,082 $2,115 Keokuk County $1,326 $1,557 $1,641 $1,830 $1,859 Kossuth County $1,327 $1,558 $1,642 $1,831 $1,860 Lee County $1,370 $1,610 $1,696 $1,891 $1,922 Linn County $1,623 $1,907 $2,009 $2,240 $2,276 Louisa County $1,433 $1,684 $1,774 $1,978 $2,010 Lucas County $1,413 $1,660 $1,749 $1,950 $1,982 Lyon County $1,438 $1,689 $1,780 $1,985 $2,017 Madison County $1,847 $2,169 $2,286 $2,549 $2,590 Mahaska County $1,399 $1,644 $1,732 $1,931 $1,962 Marion County $1,576 $1,851 $1,951 $2,175 $2,210 Marshall County $1,380 $1,621 $1,708 $1,904 $1,935 Mills County $1,644 $1,931 $2,035 $2,269 $2,306 Mitchell County $1,390 $1,632 $1,720 $1,918 $1,949 Monona County $1,297 $1,523 $1,605 $1,790 $1,818 Monroe County $1,321 $1,552 $1,635 $1,823 $1,852 Montgomery County $1,227 $1,442 $1,519 $1,694 $1,721 Muscatine County $1,519 $1,784 $1,880 $2,096 $2,130 O'Brien County $1,426 $1,675 $1,765 $1,968 $2,000 Osceola County $1,304 $1,532 $1,614 $1,800 $1,829 Page County $1,275 $1,498 $1,578 $1,759 $1,788 Palo Alto County $1,292 $1,517 $1,599 $1,783 $1,812 Plymouth County $1,538 $1,807 $1,904 $2,123 $2,157 Pocahontas County $1,302 $1,529 $1,611 $1,796 $1,825 Polk County $1,753 $2,058 $2,169 $2,418 $2,457 Pottawattamie County $1,572 $1,846 $1,945 $2,169 $2,204 Poweshiek County $1,561 $1,833 $1,932 $2,154 $2,189 Ringgold County $1,580 $1,855 $1,955 $2,180 $2,215 Sac County $1,269 $1,491 $1,571 $1,752 $1,780 Scott County $1,637 $1,923 $2,026 $2,259 $2,295 Shelby County $1,469 $1,725 $1,818 $2,027 $2,060 Sioux County $1,591 $1,869 $1,969 $2,195 $2,231 Story County $1,742 $2,046 $2,156 $2,404 $2,443 Tama County $1,462 $1,717 $1,809 $2,017 $2,050 Taylor County $1,306 $1,534 $1,616 $1,802 $1,831 Union County $1,294 $1,519 $1,601 $1,785 $1,814 Van Buren County $1,437 $1,688 $1,779 $1,984 $2,016 Wapello County $1,319 $1,549 $1,632 $1,820 $1,849 Warren County $1,770 $2,079 $2,191 $2,443 $2,482 Washington County $1,660 $1,949 $2,054 $2,290 $2,327 Wayne County $1,285 $1,509 $1,590 $1,773 $1,801 Webster County $1,338 $1,572 $1,656 $1,846 $1,876 Winnebago County $1,381 $1,622 $1,709 $1,906 $1,936 Winneshiek County $1,628 $1,912 $2,015 $2,247 $2,283 Woodbury County $1,475 $1,732 $1,825 $2,035 $2,068 Worth County $1,290 $1,516 $1,597 $1,781 $1,809 Wright County $1,180 $1,386 $1,460 $1,628 $1,654 Related Topic Local Standards: Housing and Utilities
