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 Baker County $1,459 $1,714 $1,806 $2,014 $2,046 Benton County $2,138 $2,511 $2,646 $2,950 $2,998 Clackamas County $2,419 $2,841 $2,994 $3,338 $3,392 Clatsop County $1,948 $2,288 $2,411 $2,688 $2,732 Columbia County $1,896 $2,227 $2,347 $2,617 $2,659 Coos County $1,672 $1,963 $2,069 $2,307 $2,344 Crook County $1,840 $2,161 $2,277 $2,539 $2,580 Curry County $1,840 $2,161 $2,277 $2,539 $2,580 Deschutes County $2,127 $2,499 $2,633 $2,936 $2,983 Douglas County $1,609 $1,889 $1,991 $2,220 $2,256 Gilliam County $1,561 $1,833 $1,932 $2,154 $2,189 Grant County $1,358 $1,595 $1,681 $1,874 $1,905 Harney County $1,336 $1,569 $1,653 $1,843 $1,873 Hood River County $2,219 $2,606 $2,746 $3,062 $3,111 Jackson County $1,923 $2,259 $2,380 $2,654 $2,697 Jefferson County $1,720 $2,020 $2,129 $2,374 $2,412 Josephine County $1,790 $2,102 $2,215 $2,470 $2,510 Klamath County $1,559 $1,831 $1,929 $2,151 $2,186 Lake County $1,504 $1,767 $1,862 $2,076 $2,110 Lane County $1,914 $2,248 $2,369 $2,641 $2,684 Lincoln County $1,752 $2,057 $2,168 $2,417 $2,456 Linn County $1,789 $2,101 $2,214 $2,469 $2,508 Malheur County $1,476 $1,734 $1,827 $2,037 $2,070 Marion County $1,920 $2,255 $2,376 $2,649 $2,692 Morrow County $1,512 $1,776 $1,871 $2,086 $2,120 Multnomah County $2,358 $2,769 $2,918 $3,254 $3,306 Polk County $1,988 $2,335 $2,460 $2,743 $2,787 Sherman County $1,421 $1,669 $1,759 $1,961 $1,993 Tillamook County $1,836 $2,156 $2,272 $2,533 $2,574 Umatilla County $1,647 $1,934 $2,038 $2,272 $2,309 Union County $1,588 $1,865 $1,965 $2,191 $2,226 Wallowa County $1,659 $1,948 $2,053 $2,289 $2,326 Wasco County $1,783 $2,094 $2,207 $2,461 $2,501 Washington County $2,374 $2,788 $2,938 $3,276 $3,329 Wheeler County $1,378 $1,619 $1,706 $1,902 $1,933 Yamhill County $2,040 $2,396 $2,525 $2,815 $2,861 Related Topic Local Standards: Housing and Utilities
