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 Albany County $1,997 $2,345 $2,471 $2,755 $2,800 Allegany County $1,336 $1,570 $1,654 $1,844 $1,874 Bronx County $2,822 $3,315 $3,493 $3,895 $3,958 Broome County $1,492 $1,753 $1,847 $2,059 $2,093 Cattaraugus County $1,390 $1,632 $1,720 $1,918 $1,949 Cayuga County $1,601 $1,880 $1,981 $2,209 $2,244 Chautauqua County $1,325 $1,556 $1,640 $1,829 $1,858 Chemung County $1,470 $1,726 $1,819 $2,028 $2,061 Chenango County $1,479 $1,738 $1,831 $2,042 $2,075 Clinton County $1,626 $1,909 $2,012 $2,243 $2,280 Columbia County $2,002 $2,352 $2,478 $2,763 $2,808 Cortland County $1,605 $1,886 $1,987 $2,216 $2,251 Delaware County $1,488 $1,747 $1,841 $2,053 $2,086 Dutchess County $2,483 $2,916 $3,073 $3,426 $3,482 Erie County $1,652 $1,941 $2,045 $2,280 $2,317 Essex County $1,670 $1,962 $2,067 $2,305 $2,342 Franklin County $1,470 $1,726 $1,819 $2,028 $2,061 Fulton County $1,521 $1,787 $1,883 $2,100 $2,133 Genesee County $1,550 $1,820 $1,918 $2,139 $2,173 Greene County $1,913 $2,246 $2,367 $2,639 $2,682 Hamilton County $1,545 $1,814 $1,912 $2,132 $2,166 Herkimer County $1,418 $1,665 $1,755 $1,957 $1,988 Jefferson County $1,624 $1,907 $2,010 $2,241 $2,277 Kings County $3,213 $3,774 $3,977 $4,434 $4,506 Lewis County $1,545 $1,814 $1,912 $2,132 $2,166 Livingston County $1,606 $1,887 $1,988 $2,217 $2,252 Madison County $1,650 $1,938 $2,042 $2,277 $2,314 Monroe County $1,707 $2,005 $2,113 $2,356 $2,394 Montgomery County $1,573 $1,848 $1,947 $2,171 $2,206 Nassau County $3,474 $4,081 $4,300 $4,795 $4,872 New York County $3,724 $4,374 $4,609 $5,139 $5,222 Niagara County $1,593 $1,870 $1,971 $2,198 $2,233 Oneida County $1,575 $1,850 $1,949 $2,173 $2,208 Onondaga County $1,694 $1,990 $2,097 $2,338 $2,376 Ontario County $1,717 $2,017 $2,125 $2,369 $2,408 Orange County $2,553 $2,999 $3,160 $3,523 $3,580 Orleans County $1,552 $1,823 $1,921 $2,142 $2,176 Oswego County $1,542 $1,812 $1,909 $2,129 $2,163 Otsego County $1,603 $1,883 $1,984 $2,212 $2,248 Putnam County $2,895 $3,400 $3,583 $3,995 $4,060 Queens County $2,885 $3,389 $3,571 $3,982 $4,046 Rensselaer County $1,950 $2,290 $2,413 $2,690 $2,734 Richmond County $2,789 $3,276 $3,452 $3,849 $3,911 Rockland County $3,304 $3,880 $4,089 $4,559 $4,633 St. Lawrence County $1,437 $1,688 $1,779 $1,984 $2,016 Saratoga County $2,065 $2,426 $2,556 $2,850 $2,896 Schenectady County $1,850 $2,172 $2,289 $2,552 $2,593 Schoharie County $1,692 $1,987 $2,094 $2,335 $2,373 Schuyler County $1,597 $1,876 $1,977 $2,204 $2,240 Seneca County $1,473 $1,730 $1,823 $2,033 $2,065 Steuben County $1,515 $1,779 $1,875 $2,091 $2,124 Suffolk County $3,038 $3,568 $3,760 $4,192 $4,260 Sullivan County $1,892 $2,223 $2,342 $2,611 $2,653 Tioga County $1,577 $1,852 $1,952 $2,176 $2,212 Tompkins County $2,020 $2,373 $2,500 $2,788 $2,833 Ulster County $2,223 $2,611 $2,751 $3,067 $3,117 Warren County $1,781 $2,092 $2,204 $2,457 $2,497 Washington County $1,669 $1,960 $2,065 $2,302 $2,340 Wayne County $1,610 $1,890 $1,992 $2,221 $2,257 Westchester County $3,621 $4,253 $4,482 $4,997 $5,078 Wyoming County $1,509 $1,773 $1,868 $2,083 $2,116 Yates County $1,499 $1,760 $1,855 $2,068 $2,102 Related Topic Local Standards: Housing and Utilities
