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 Ada County $1,846 $2,168 $2,285 $2,548 $2,589 Adams County $1,717 $2,017 $2,125 $2,369 $2,408 Bannock County $1,517 $1,782 $1,878 $2,094 $2,128 Bear Lake County $1,384 $1,626 $1,713 $1,910 $1,941 Benewah County $1,530 $1,797 $1,894 $2,112 $2,146 Bingham County $1,522 $1,788 $1,884 $2,101 $2,135 Blaine County $2,042 $2,398 $2,527 $2,818 $2,863 Boise County $1,749 $2,055 $2,165 $2,414 $2,453 Bonner County $1,783 $2,094 $2,207 $2,461 $2,501 Bonneville County $1,605 $1,886 $1,987 $2,216 $2,251 Boundary County $1,586 $1,863 $1,963 $2,189 $2,224 Butte County $1,499 $1,760 $1,855 $2,068 $2,102 Camas County $1,504 $1,766 $1,861 $2,075 $2,109 Canyon County $1,580 $1,856 $1,956 $2,181 $2,216 Caribou County $1,441 $1,693 $1,784 $1,989 $2,021 Cassia County $1,410 $1,656 $1,745 $1,946 $1,977 Clark County $1,721 $2,021 $2,130 $2,375 $2,413 Clearwater County $1,428 $1,677 $1,767 $1,970 $2,002 Custer County $1,518 $1,783 $1,879 $2,095 $2,129 Elmore County $1,458 $1,713 $1,805 $2,013 $2,045 Franklin County $1,610 $1,890 $1,992 $2,221 $2,257 Fremont County $1,513 $1,777 $1,873 $2,088 $2,122 Gem County $1,530 $1,797 $1,894 $2,112 $2,146 Gooding County $1,339 $1,572 $1,657 $1,848 $1,877 Idaho County $1,532 $1,799 $1,896 $2,114 $2,148 Jefferson County $1,700 $1,997 $2,104 $2,346 $2,384 Jerome County $1,462 $1,717 $1,809 $2,017 $2,050 Kootenai County $1,769 $2,077 $2,189 $2,441 $2,480 Latah County $1,753 $2,058 $2,169 $2,418 $2,457 Lemhi County $1,486 $1,745 $1,839 $2,050 $2,084 Lewis County $1,389 $1,631 $1,719 $1,917 $1,948 Lincoln County $1,424 $1,672 $1,762 $1,965 $1,996 Madison County $1,635 $1,920 $2,023 $2,256 $2,292 Minidoka County $1,418 $1,665 $1,755 $1,957 $1,988 Nez Perce County $1,660 $1,949 $2,054 $2,290 $2,327 Oneida County $1,396 $1,640 $1,728 $1,927 $1,958 Owyhee County $1,657 $1,946 $2,051 $2,287 $2,324 Payette County $1,448 $1,701 $1,792 $1,998 $2,030 Power County $1,385 $1,627 $1,714 $1,911 $1,942 Shoshone County $1,358 $1,595 $1,681 $1,874 $1,905 Teton County $1,958 $2,299 $2,423 $2,702 $2,745 Twin Falls County $1,555 $1,826 $1,924 $2,145 $2,180 Valley County $1,908 $2,242 $2,362 $2,634 $2,676 Washington County $1,393 $1,636 $1,724 $1,922 $1,953 Related Topic Local Standards: Housing and Utilities
