Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Alameda County 2,672 3,138 3,307 3,687 3,747 Alpine County 1,799 2,113 2,227 2,483 2,523 Amador County 1,764 2,072 2,183 2,434 2,473 Butte County 1,606 1,887 1,988 2,217 2,252 Calaveras County 1,841 2,162 2,278 2,540 2,581 Colusa County 1,607 1,888 1,989 2,218 2,254 Contra Costa County 2,531 2,972 3,132 3,492 3,549 Del Norte County 1,447 1,700 1,791 1,997 2,029 El Dorado County 2,183 2,564 2,702 3,013 3,061 Fresno County 1,614 1,895 1,997 2,227 2,263 Glenn County 1,486 1,745 1,839 2,050 2,084 Humboldt County 1,702 1,999 2,106 2,348 2,386 Imperial County 1,481 1,740 1,833 2,044 2,077 Inyo County 1,845 2,167 2,283 2,546 2,587 Kern County 1,538 1,807 1,904 2,123 2,157 Kings County 1,479 1,738 1,831 2,042 2,075 Lake County 1,567 1,840 1,939 2,162 2,197 Lassen County 1,484 1,743 1,837 2,048 2,081 Los Angeles County 2,335 2,743 2,890 3,222 3,274 Madera County 1,540 1,809 1,906 2,125 2,159 Marin County 3,265 3,835 4,041 4,506 4,578 Mariposa County 1,655 1,944 2,048 2,284 2,320 Mendocino County 1,845 2,167 2,283 2,546 2,587 Merced County 1,496 1,758 1,852 2,065 2,098 Modoc County 1,178 1,384 1,458 1,626 1,652 Mono County 1,909 2,242 2,363 2,635 2,677 Monterey County 2,129 2,501 2,635 2,938 2,985 Napa County 2,418 2,840 2,993 3,337 3,391 Nevada County 1,999 2,348 2,474 2,759 2,803 Orange County 2,578 3,028 3,191 3,558 3,615 Placer County 2,225 2,614 2,754 3,071 3,120 Plumas County 1,572 1,846 1,945 2,169 2,204 Riverside County 1,913 2,247 2,368 2,640 2,683 Sacramento County 1,856 2,180 2,297 2,561 2,603 San Benito County 2,293 2,693 2,838 3,164 3,215 San Bernardino County 1,742 2,046 2,156 2,404 2,443 San Diego County 2,371 2,784 2,934 3,271 3,324 San Francisco County 3,243 3,808 4,013 4,474 4,547 San Joaquin County 1,834 2,154 2,270 2,531 2,572 San Luis Obispo County 2,195 2,577 2,716 3,028 3,077 San Mateo County 3,146 3,694 3,893 4,341 4,411 Santa Barbara County 2,229 2,618 2,759 3,076 3,126 Santa Clara County 3,016 3,543 3,733 4,162 4,229 Santa Cruz County 2,605 3,060 3,224 3,595 3,653 Shasta County 1,594 1,872 1,973 2,200 2,235 Sierra County 1,433 1,684 1,774 1,978 2,010 Siskiyou County 1,390 1,632 1,720 1,918 1,949 Solano County 2,033 2,388 2,516 2,805 2,851 Sonoma County 2,255 2,649 2,791 3,112 3,162 Stanislaus County 1,668 1,959 2,064 2,301 2,339 Sutter County 1,677 1,970 2,076 2,315 2,352 Tehama County 1,398 1,642 1,730 1,929 1,960 Trinity County 1,450 1,703 1,794 2,000 2,033 Tulare County 1,441 1,693 1,784 1,989 2,021 Tuolumne County 1,702 2,000 2,107 2,349 2,387 Ventura County 2,394 2,812 2,963 3,304 3,357 Yolo County 2,103 2,470 2,603 2,902 2,949 Yuba County 1,646 1,933 2,037 2,271 2,308 Related Topic Local Standards: Housing and Utilities