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 Autauga County 1,403 1,648 1,737 1,937 1,968 Baldwin County 1,551 1,821 1,919 2,140 2,174 Barbour County 1,176 1,382 1,456 1,623 1,650 Bibb County 1,323 1,554 1,637 1,825 1,855 Blount County 1,345 1,580 1,665 1,856 1,886 Bullock County 1,210 1,421 1,497 1,669 1,696 Butler County 1,211 1,423 1,499 1,671 1,698 Calhoun County 1,260 1,479 1,559 1,738 1,766 Chambers County 1,176 1,382 1,456 1,623 1,650 Cherokee County 1,352 1,588 1,673 1,865 1,896 Chilton County 1,256 1,476 1,555 1,734 1,762 Choctaw County 1,138 1,336 1,408 1,570 1,595 Clarke County 1,352 1,588 1,673 1,865 1,896 Clay County 1,219 1,432 1,509 1,683 1,710 Cleburne County 1,376 1,616 1,703 1,899 1,929 Coffee County 1,353 1,590 1,675 1,868 1,898 Colbert County 1,252 1,470 1,549 1,727 1,755 Conecuh County 1,068 1,255 1,322 1,474 1,498 Coosa County 1,101 1,293 1,363 1,520 1,544 Covington County 1,195 1,404 1,479 1,649 1,676 Crenshaw County 1,207 1,418 1,494 1,666 1,693 Cullman County 1,267 1,488 1,568 1,748 1,777 Dale County 1,210 1,422 1,498 1,670 1,697 Dallas County 1,218 1,431 1,508 1,681 1,709 DeKalb County 1,199 1,408 1,484 1,655 1,681 Elmore County 1,448 1,701 1,792 1,998 2,030 Escambia County 1,181 1,387 1,462 1,630 1,656 Etowah County 1,272 1,494 1,574 1,755 1,783 Fayette County 1,157 1,359 1,432 1,597 1,622 Franklin County 1,164 1,368 1,441 1,607 1,633 Geneva County 1,193 1,402 1,477 1,647 1,673 Greene County 1,121 1,316 1,387 1,547 1,571 Hale County 1,247 1,464 1,543 1,720 1,748 Henry County 1,268 1,489 1,569 1,749 1,778 Houston County 1,323 1,554 1,637 1,825 1,855 Jackson County 1,224 1,438 1,515 1,689 1,716 Jefferson County 1,513 1,777 1,872 2,087 2,121 Lamar County 1,126 1,322 1,393 1,553 1,578 Lauderdale County 1,302 1,530 1,612 1,797 1,826 Lawrence County 1,244 1,461 1,540 1,717 1,745 Lee County 1,472 1,729 1,822 2,032 2,064 Limestone County 1,384 1,626 1,713 1,910 1,941 Lowndes County 1,265 1,485 1,565 1,745 1,773 Macon County 1,211 1,423 1,499 1,671 1,698 Madison County 1,495 1,756 1,850 2,063 2,096 Marengo County 1,320 1,551 1,634 1,822 1,851 Marion County 1,147 1,348 1,420 1,583 1,609 Marshall County 1,273 1,495 1,575 1,756 1,784 Mobile County 1,375 1,615 1,702 1,898 1,928 Monroe County 1,224 1,438 1,515 1,689 1,716 Montgomery County 1,356 1,592 1,678 1,871 1,901 Morgan County 1,297 1,523 1,605 1,790 1,818 Perry County 1,197 1,406 1,482 1,652 1,679 Pickens County 1,210 1,422 1,498 1,670 1,697 Pike County 1,325 1,556 1,640 1,829 1,858 Randolph County 1,164 1,367 1,440 1,606 1,632 Russell County 1,327 1,558 1,642 1,831 1,860 St. Clair County 1,387 1,628 1,716 1,913 1,944 Shelby County 1,614 1,896 1,998 2,228 2,264 Sumter County 1,161 1,364 1,437 1,602 1,628 Talladega County 1,248 1,466 1,545 1,723 1,750 Tallapoosa County 1,220 1,433 1,510 1,684 1,711 Tuscaloosa County 1,435 1,685 1,776 1,980 2,012 Walker County 1,266 1,487 1,567 1,747 1,775 Washington County 1,304 1,532 1,614 1,800 1,829 Wilcox County 1,138 1,336 1,408 1,570 1,595 Winston County 1,192 1,400 1,475 1,645 1,671 Related Topic Local Standards: Housing and Utilities