Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adams County 1,475 1,732 1,825 2,035 2,068 Antelope County 1,359 1,596 1,682 1,875 1,906 Arthur County 1,879 2,207 2,326 2,593 2,635 Banner County 1,464 1,720 1,812 2,020 2,053 Blaine County 1,386 1,628 1,715 1,912 1,943 Boone County 1,458 1,712 1,804 2,011 2,044 Box Butte County 1,480 1,739 1,832 2,043 2,076 Boyd County 1,377 1,617 1,704 1,900 1,931 Brown County 1,123 1,319 1,390 1,550 1,575 Buffalo County 1,703 2,000 2,108 2,350 2,388 Burt County 1,403 1,647 1,736 1,936 1,967 Butler County 1,531 1,798 1,895 2,113 2,147 Cass County 1,854 2,177 2,294 2,558 2,599 Cedar County 1,401 1,646 1,734 1,933 1,965 Chase County 1,527 1,794 1,890 2,107 2,141 Cherry County 1,488 1,747 1,841 2,053 2,086 Cheyenne County 1,458 1,712 1,804 2,011 2,044 Clay County 1,394 1,637 1,725 1,923 1,954 Colfax County 1,395 1,638 1,726 1,924 1,956 Cuming County 1,460 1,715 1,807 2,015 2,047 Custer County 1,432 1,682 1,772 1,976 2,008 Dakota County 1,529 1,796 1,892 2,110 2,144 Dawes County 1,429 1,679 1,769 1,972 2,004 Dawson County 1,416 1,664 1,753 1,955 1,986 Deuel County 1,298 1,525 1,607 1,792 1,821 Dixon County 1,336 1,569 1,653 1,843 1,873 Dodge County 1,501 1,763 1,858 2,072 2,105 Douglas County 1,809 2,125 2,239 2,496 2,537 Dundy County 1,346 1,581 1,666 1,858 1,888 Fillmore County 1,262 1,482 1,562 1,742 1,770 Franklin County 1,250 1,468 1,547 1,725 1,753 Frontier County 1,354 1,591 1,676 1,869 1,899 Furnas County 1,298 1,525 1,607 1,792 1,821 Gage County 1,465 1,721 1,813 2,021 2,054 Garden County 1,183 1,389 1,464 1,632 1,659 Garfield County 1,412 1,659 1,748 1,949 1,980 Gosper County 1,548 1,818 1,916 2,136 2,171 Grant County 1,320 1,551 1,634 1,822 1,851 Greeley County 1,378 1,619 1,706 1,902 1,933 Hall County 1,568 1,842 1,941 2,164 2,199 Hamilton County 1,558 1,830 1,928 2,150 2,184 Harlan County 1,382 1,623 1,710 1,907 1,937 Hayes County 1,403 1,647 1,736 1,936 1,967 Hitchcock County 1,182 1,388 1,463 1,631 1,658 Holt County 1,423 1,671 1,761 1,964 1,995 Hooker County 1,120 1,315 1,386 1,545 1,570 Howard County 1,583 1,859 1,959 2,184 2,220 Jefferson County 1,412 1,659 1,748 1,949 1,980 Johnson County 1,347 1,582 1,667 1,859 1,889 Kearney County 1,664 1,954 2,059 2,296 2,333 Keith County 1,384 1,626 1,713 1,910 1,941 Keya Paha County 1,686 1,981 2,087 2,327 2,365 Kimball County 1,530 1,796 1,893 2,111 2,145 Knox County 1,349 1,584 1,669 1,861 1,891 Lancaster County 1,701 1,998 2,105 2,347 2,385 Lincoln County 1,555 1,826 1,924 2,145 2,180 Logan County 1,619 1,902 2,004 2,234 2,271 Loup County 1,246 1,463 1,542 1,719 1,747 McPherson County 1,250 1,468 1,547 1,725 1,753 Madison County 1,481 1,740 1,833 2,044 2,077 Merrick County 1,319 1,550 1,633 1,821 1,850 Morrill County 1,397 1,641 1,729 1,928 1,959 Nance County 1,310 1,538 1,621 1,807 1,837 Nemaha County 1,346 1,581 1,666 1,858 1,888 Nuckolls County 1,359 1,596 1,682 1,875 1,906 Otoe County 1,623 1,907 2,009 2,240 2,276 Pawnee County 1,415 1,662 1,751 1,952 1,984 Perkins County 1,363 1,601 1,687 1,881 1,911 Phelps County 1,463 1,719 1,811 2,019 2,052 Pierce County 1,530 1,797 1,894 2,112 2,146 Platte County 1,506 1,769 1,864 2,078 2,112 Polk County 1,366 1,604 1,690 1,884 1,915 Red Willow County 1,399 1,644 1,732 1,931 1,962 Richardson County 1,241 1,458 1,536 1,713 1,740 Rock County 1,391 1,633 1,721 1,919 1,950 Saline County 1,509 1,772 1,867 2,082 2,115 Sarpy County 1,941 2,279 2,402 2,678 2,721 Saunders County 1,683 1,977 2,083 2,323 2,360 Scotts Bluff County 1,526 1,792 1,888 2,105 2,139 Seward County 1,622 1,906 2,008 2,239 2,275 Sheridan County 1,308 1,536 1,619 1,805 1,834 Sherman County 1,343 1,577 1,662 1,853 1,883 Sioux County 1,512 1,776 1,871 2,086 2,120 Stanton County 1,462 1,717 1,809 2,017 2,050 Thayer County 1,300 1,527 1,609 1,794 1,823 Thomas County 1,155 1,357 1,430 1,594 1,620 Thurston County 1,376 1,616 1,703 1,899 1,929 Valley County 1,374 1,614 1,701 1,897 1,927 Washington County 1,838 2,159 2,275 2,537 2,578 Wayne County 1,446 1,699 1,790 1,996 2,028 Webster County 1,268 1,489 1,569 1,749 1,778 Wheeler County 1,392 1,635 1,723 1,921 1,952 York County 1,457 1,711 1,803 2,010 2,043 Related Topic Local Standards: Housing and Utilities