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 Androscoggin County 1,517 1,781 1,877 2,093 2,127 Aroostook County 1,192 1,400 1,475 1,645 1,671 Cumberland County 1,864 2,189 2,307 2,572 2,614 Franklin County 1,268 1,489 1,569 1,749 1,778 Hancock County 1,519 1,784 1,880 2,096 2,130 Kennebec County 1,414 1,661 1,750 1,951 1,983 Knox County 1,533 1,800 1,897 2,115 2,149 Lincoln County 1,471 1,728 1,821 2,030 2,063 Oxford County 1,335 1,568 1,652 1,842 1,872 Penobscot County 1,411 1,657 1,746 1,947 1,978 Piscataquis County 1,282 1,506 1,587 1,770 1,798 Sagadahoc County 1,597 1,875 1,976 2,203 2,239 Somerset County 1,253 1,472 1,551 1,729 1,757 Waldo County 1,389 1,631 1,719 1,917 1,948 Washington County 1,265 1,486 1,566 1,746 1,774 York County 1,777 2,087 2,199 2,452 2,491 Related Topic Local Standards: Housing and Utilities