Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adair County 1,273 1,496 1,576 1,757 1,786 Andrew County 1,437 1,687 1,778 1,982 2,014 Atchison County 1,169 1,373 1,447 1,613 1,639 Audrain County 1,155 1,357 1,430 1,594 1,620 Barry County 1,323 1,554 1,637 1,825 1,855 Barton County 1,269 1,490 1,570 1,751 1,779 Bates County 1,350 1,586 1,671 1,863 1,893 Benton County 1,238 1,454 1,532 1,708 1,736 Bollinger County 1,281 1,505 1,586 1,768 1,797 Boone County 1,635 1,921 2,024 2,257 2,293 Buchanan County 1,401 1,646 1,734 1,933 1,965 Butler County 1,275 1,498 1,578 1,759 1,788 Caldwell County 1,391 1,633 1,721 1,919 1,950 Callaway County 1,476 1,734 1,827 2,037 2,070 Camden County 1,533 1,800 1,897 2,115 2,149 Cape Girardeau County 1,454 1,707 1,799 2,006 2,038 Carroll County 1,206 1,417 1,493 1,665 1,692 Carter County 1,378 1,618 1,705 1,901 1,932 Cass County 1,720 2,020 2,129 2,374 2,412 Cedar County 1,296 1,522 1,604 1,788 1,817 Chariton County 1,247 1,464 1,543 1,720 1,748 Christian County 1,550 1,820 1,918 2,139 2,173 Clark County 1,205 1,415 1,491 1,662 1,689 Clay County 1,708 2,006 2,114 2,357 2,395 Clinton County 1,584 1,861 1,961 2,187 2,222 Cole County 1,478 1,736 1,829 2,039 2,072 Cooper County 1,356 1,592 1,678 1,871 1,901 Crawford County 1,326 1,557 1,641 1,830 1,859 Dade County 1,210 1,422 1,498 1,670 1,697 Dallas County 1,293 1,518 1,600 1,784 1,813 Daviess County 1,374 1,614 1,701 1,897 1,927 DeKalb County 1,463 1,719 1,811 2,019 2,052 Dent County 1,266 1,487 1,567 1,747 1,775 Douglas County 1,263 1,483 1,563 1,743 1,771 Dunklin County 1,170 1,374 1,448 1,615 1,641 Franklin County 1,469 1,725 1,818 2,027 2,060 Gasconade County 1,307 1,535 1,618 1,804 1,833 Gentry County 1,253 1,472 1,551 1,729 1,757 Greene County 1,415 1,662 1,751 1,952 1,984 Grundy County 1,217 1,429 1,506 1,679 1,706 Harrison County 1,231 1,446 1,524 1,699 1,727 Henry County 1,337 1,571 1,655 1,845 1,875 Hickory County 1,067 1,254 1,321 1,473 1,497 Holt County 1,235 1,450 1,528 1,704 1,731 Howard County 1,357 1,593 1,679 1,872 1,902 Howell County 1,218 1,430 1,507 1,680 1,707 Iron County 1,207 1,418 1,494 1,666 1,693 Jackson County 1,620 1,903 2,005 2,236 2,272 Jasper County 1,307 1,535 1,618 1,804 1,833 Jefferson County 1,594 1,872 1,973 2,200 2,235 Johnson County 1,536 1,804 1,901 2,120 2,154 Knox County 1,270 1,492 1,572 1,753 1,781 Laclede County 1,226 1,440 1,517 1,691 1,719 Lafayette County 1,468 1,724 1,817 2,026 2,059 Lawrence County 1,253 1,472 1,551 1,729 1,757 Lewis County 1,162 1,365 1,438 1,603 1,629 Lincoln County 1,555 1,826 1,924 2,145 2,180 Linn County 1,155 1,357 1,430 1,594 1,620 Livingston County 1,293 1,518 1,600 1,784 1,813 McDonald County 1,220 1,433 1,510 1,684 1,711 Macon County 1,244 1,461 1,540 1,717 1,745 Madison County 1,205 1,415 1,491 1,662 1,689 Maries County 1,304 1,532 1,614 1,800 1,829 Marion County 1,302 1,530 1,612 1,797 1,826 Mercer County 1,058 1,242 1,309 1,460 1,483 Miller County 1,328 1,560 1,644 1,833 1,863 Mississippi County 1,075 1,263 1,331 1,484 1,508 Moniteau County 1,332 1,565 1,649 1,839 1,868 Monroe County 1,336 1,569 1,653 1,843 1,873 Montgomery County 1,359 1,596 1,682 1,875 1,906 Morgan County 1,374 1,613 1,700 1,896 1,926 New Madrid County 1,270 1,492 1,572 1,753 1,781 Newton County 1,357 1,593 1,679 1,872 1,902 Nodaway County 1,332 1,564 1,648 1,838 1,867 Oregon County 1,206 1,416 1,492 1,664 1,690 Osage County 1,444 1,696 1,787 1,993 2,025 Ozark County 1,213 1,424 1,501 1,674 1,701 Pemiscot County 1,343 1,577 1,662 1,853 1,883 Perry County 1,364 1,602 1,688 1,882 1,913 Pettis County 1,326 1,557 1,641 1,830 1,859 Phelps County 1,444 1,696 1,787 1,993 2,025 Pike County 1,294 1,520 1,602 1,786 1,815 Platte County 1,892 2,222 2,341 2,610 2,652 Polk County 1,333 1,566 1,650 1,840 1,869 Pulaski County 1,448 1,701 1,792 1,998 2,030 Putnam County 1,173 1,378 1,452 1,619 1,645 Ralls County 1,343 1,577 1,662 1,853 1,883 Randolph County 1,294 1,520 1,602 1,786 1,815 Ray County 1,469 1,725 1,818 2,027 2,060 Reynolds County 1,159 1,361 1,434 1,599 1,625 Ripley County 1,156 1,358 1,431 1,596 1,621 St. Charles County 1,839 2,160 2,276 2,538 2,579 St. Clair County 1,300 1,527 1,609 1,794 1,823 Ste. Genevieve County 1,488 1,748 1,842 2,054 2,087 St. Francois County 1,248 1,466 1,545 1,723 1,750 St. Louis County 1,782 2,093 2,205 2,459 2,498 Saline County 1,264 1,484 1,564 1,744 1,772 Schuyler County 1,128 1,325 1,396 1,557 1,582 Scotland County 1,336 1,569 1,653 1,843 1,873 Scott County 1,281 1,505 1,586 1,768 1,797 Shannon County 1,268 1,489 1,569 1,749 1,778 Shelby County 1,163 1,366 1,439 1,604 1,630 Stoddard County 1,255 1,474 1,553 1,732 1,760 Stone County 1,450 1,703 1,794 2,000 2,033 Sullivan County 1,197 1,406 1,482 1,652 1,679 Taney County 1,408 1,653 1,742 1,942 1,974 Texas County 1,165 1,368 1,442 1,608 1,634 Vernon County 1,253 1,472 1,551 1,729 1,757 Warren County 1,547 1,816 1,914 2,134 2,169 Washington County 1,260 1,479 1,559 1,738 1,766 Wayne County 1,232 1,447 1,525 1,700 1,728 Webster County 1,349 1,584 1,669 1,861 1,891 Worth County 1,213 1,424 1,501 1,674 1,701 Wright County 1,185 1,391 1,466 1,635 1,661 St. Louis city 1,547 1,817 1,915 2,135 2,170 Related Topic Local Standards: Housing and Utilities