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 Albany County 1,946 2,286 2,409 2,686 2,729 Allegany County 1,301 1,528 1,610 1,795 1,824 Bronx County 2,721 3,195 3,367 3,754 3,815 Broome County 1,454 1,707 1,799 2,006 2,038 Cattaraugus County 1,366 1,605 1,691 1,885 1,916 Cayuga County 1,564 1,837 1,936 2,159 2,193 Chautauqua County 1,273 1,496 1,576 1,757 1,786 Chemung County 1,441 1,692 1,783 1,988 2,020 Chenango County 1,421 1,669 1,759 1,961 1,993 Clinton County 1,572 1,846 1,945 2,169 2,204 Columbia County 1,900 2,232 2,352 2,622 2,665 Cortland County 1,549 1,819 1,917 2,137 2,172 Delaware County 1,448 1,701 1,792 1,998 2,030 Dutchess County 2,412 2,833 2,985 3,328 3,382 Erie County 1,605 1,885 1,986 2,214 2,250 Essex County 1,624 1,907 2,010 2,241 2,277 Franklin County 1,465 1,721 1,813 2,021 2,054 Fulton County 1,442 1,694 1,785 1,990 2,022 Genesee County 1,479 1,737 1,830 2,040 2,073 Greene County 1,833 2,152 2,268 2,529 2,570 Hamilton County 1,471 1,727 1,820 2,029 2,062 Herkimer County 1,387 1,628 1,716 1,913 1,944 Jefferson County 1,559 1,832 1,930 2,152 2,187 Kings County 3,114 3,657 3,854 4,297 4,367 Lewis County 1,477 1,735 1,828 2,038 2,071 Livingston County 1,562 1,834 1,933 2,155 2,190 Madison County 1,635 1,920 2,023 2,256 2,292 Monroe County 1,656 1,945 2,050 2,286 2,323 Montgomery County 1,478 1,736 1,829 2,039 2,072 Nassau County 3,395 3,988 4,202 4,685 4,761 New York County 3,619 4,251 4,479 4,994 5,075 Niagara County 1,537 1,805 1,902 2,121 2,155 Oneida County 1,515 1,779 1,875 2,091 2,124 Onondaga County 1,660 1,950 2,055 2,291 2,328 Ontario County 1,656 1,945 2,050 2,286 2,323 Orange County 2,489 2,924 3,081 3,435 3,491 Orleans County 1,465 1,721 1,813 2,021 2,054 Oswego County 1,489 1,749 1,843 2,055 2,088 Otsego County 1,556 1,828 1,926 2,147 2,182 Putnam County 2,846 3,342 3,522 3,927 3,990 Queens County 2,825 3,318 3,496 3,898 3,961 Rensselaer County 1,891 2,221 2,340 2,609 2,651 Richmond County 2,744 3,223 3,396 3,787 3,848 Rockland County 3,250 3,817 4,022 4,485 4,557 St. Lawrence County 1,391 1,634 1,722 1,920 1,951 Saratoga County 2,001 2,350 2,476 2,761 2,805 Schenectady County 1,799 2,113 2,227 2,483 2,523 Schoharie County 1,625 1,908 2,011 2,242 2,278 Schuyler County 1,511 1,775 1,870 2,085 2,119 Seneca County 1,393 1,636 1,724 1,922 1,953 Steuben County 1,449 1,702 1,793 1,999 2,031 Suffolk County 2,969 3,487 3,674 4,097 4,163 Sullivan County 1,807 2,122 2,236 2,493 2,533 Tioga County 1,537 1,805 1,902 2,121 2,155 Tompkins County 1,947 2,287 2,410 2,687 2,731 Ulster County 2,134 2,506 2,641 2,945 2,992 Warren County 1,759 2,066 2,177 2,427 2,467 Washington County 1,613 1,894 1,996 2,226 2,261 Wayne County 1,582 1,858 1,958 2,183 2,218 Westchester County 3,562 4,184 4,409 4,916 4,995 Wyoming County 1,449 1,702 1,793 1,999 2,031 Yates County 1,455 1,709 1,801 2,008 2,041 Related Topic Local Standards: Housing and Utilities