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 Alcona County $1,227 $1,441 $1,518 $1,693 $1,720 Alger County $1,348 $1,583 $1,668 $1,860 $1,890 Allegan County $1,544 $1,814 $1,911 $2,131 $2,165 Alpena County $1,244 $1,461 $1,539 $1,716 $1,744 Antrim County $1,433 $1,684 $1,774 $1,978 $2,010 Arenac County $1,287 $1,512 $1,593 $1,776 $1,805 Baraga County $1,302 $1,530 $1,612 $1,797 $1,826 Barry County $1,643 $1,929 $2,033 $2,267 $2,303 Bay County $1,357 $1,593 $1,679 $1,872 $1,902 Benzie County $1,507 $1,770 $1,865 $2,079 $2,113 Berrien County $1,512 $1,776 $1,871 $2,086 $2,120 Branch County $1,333 $1,566 $1,650 $1,840 $1,869 Calhoun County $1,379 $1,620 $1,707 $1,903 $1,934 Cass County $1,455 $1,709 $1,801 $2,008 $2,041 Charlevoix County $1,485 $1,744 $1,838 $2,049 $2,082 Cheboygan County $1,397 $1,641 $1,729 $1,928 $1,959 Chippewa County $1,315 $1,545 $1,628 $1,815 $1,845 Clare County $1,256 $1,476 $1,555 $1,734 $1,762 Clinton County $1,730 $2,032 $2,141 $2,387 $2,426 Crawford County $1,297 $1,523 $1,605 $1,790 $1,818 Delta County $1,343 $1,577 $1,662 $1,853 $1,883 Dickinson County $1,239 $1,455 $1,533 $1,709 $1,737 Eaton County $1,591 $1,869 $1,969 $2,195 $2,231 Emmet County $1,604 $1,884 $1,985 $2,213 $2,249 Genesee County $1,518 $1,783 $1,879 $2,095 $2,129 Gladwin County $1,337 $1,571 $1,655 $1,845 $1,875 Gogebic County $1,193 $1,401 $1,476 $1,646 $1,672 Grand Traverse County $1,610 $1,891 $1,993 $2,222 $2,258 Gratiot County $1,339 $1,572 $1,657 $1,848 $1,877 Hillsdale County $1,345 $1,580 $1,665 $1,856 $1,886 Houghton County $1,332 $1,565 $1,649 $1,839 $1,868 Huron County $1,265 $1,485 $1,565 $1,745 $1,773 Ingham County $1,567 $1,840 $1,939 $2,162 $2,197 Ionia County $1,448 $1,701 $1,792 $1,998 $2,030 Iosco County $1,173 $1,378 $1,452 $1,619 $1,645 Iron County $1,298 $1,525 $1,607 $1,792 $1,821 Isabella County $1,438 $1,689 $1,780 $1,985 $2,017 Jackson County $1,450 $1,703 $1,795 $2,001 $2,034 Kalamazoo County $1,622 $1,905 $2,007 $2,238 $2,274 Kalkaska County $1,363 $1,601 $1,687 $1,881 $1,911 Kent County $1,616 $1,898 $2,000 $2,230 $2,266 Keweenaw County $1,336 $1,570 $1,654 $1,844 $1,874 Lake County $1,296 $1,522 $1,604 $1,788 $1,817 Lapeer County $1,586 $1,863 $1,963 $2,189 $2,224 Leelanau County $1,751 $2,056 $2,167 $2,416 $2,455 Lenawee County $1,488 $1,747 $1,841 $2,053 $2,086 Livingston County $1,887 $2,217 $2,336 $2,605 $2,647 Luce County $1,193 $1,401 $1,476 $1,646 $1,672 Mackinac County $1,358 $1,595 $1,681 $1,874 $1,905 Macomb County $1,673 $1,964 $2,070 $2,308 $2,345 Manistee County $1,361 $1,599 $1,685 $1,879 $1,909 Marquette County $1,455 $1,709 $1,801 $2,008 $2,041 Mason County $1,401 $1,646 $1,734 $1,933 $1,965 Mecosta County $1,367 $1,606 $1,692 $1,887 $1,917 Menominee County $1,273 $1,495 $1,575 $1,756 $1,784 Midland County $1,536 $1,804 $1,901 $2,120 $2,154 Missaukee County $1,376 $1,616 $1,703 $1,899 $1,929 Monroe County $1,613 $1,894 $1,996 $2,226 $2,261 Montcalm County $1,398 $1,642 $1,730 $1,929 $1,960 Montmorency County $1,224 $1,438 $1,515 $1,689 $1,716 Muskegon County $1,386 $1,628 $1,715 $1,912 $1,943 Newaygo County $1,411 $1,657 $1,746 $1,947 $1,978 Oakland County $1,970 $2,314 $2,438 $2,718 $2,762 Oceana County $1,397 $1,641 $1,729 $1,928 $1,959 Ogemaw County $1,264 $1,484 $1,564 $1,744 $1,772 Ontonagon County $1,177 $1,383 $1,457 $1,625 $1,651 Osceola County $1,297 $1,523 $1,605 $1,790 $1,818 Oscoda County $1,202 $1,412 $1,488 $1,659 $1,686 Otsego County $1,403 $1,647 $1,736 $1,936 $1,967 Ottawa County $1,666 $1,957 $2,062 $2,299 $2,336 Presque Isle County $1,236 $1,452 $1,530 $1,706 $1,733 Roscommon County $1,256 $1,476 $1,555 $1,734 $1,762 Saginaw County $1,382 $1,623 $1,710 $1,907 $1,937 St. Clair County $1,555 $1,826 $1,924 $2,145 $2,180 St. Joseph County $1,378 $1,619 $1,706 $1,902 $1,933 Sanilac County $1,324 $1,555 $1,639 $1,827 $1,857 Schoolcraft County $1,316 $1,546 $1,629 $1,816 $1,846 Shiawassee County $1,403 $1,648 $1,737 $1,937 $1,968 Tuscola County $1,350 $1,586 $1,671 $1,863 $1,893 Van Buren County $1,505 $1,768 $1,863 $2,077 $2,111 Washtenaw County $2,075 $2,437 $2,568 $2,863 $2,910 Wayne County $1,612 $1,893 $1,995 $2,224 $2,260 Wexford County $1,374 $1,613 $1,700 $1,896 $1,926 Related Topic Local Standards: Housing and Utilities
