Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Alamance County 1,382 1,624 1,711 1,908 1,939 Alexander County 1,245 1,462 1,541 1,718 1,746 Alleghany County 1,257 1,477 1,556 1,735 1,763 Anson County 1,264 1,484 1,564 1,744 1,772 Ashe County 1,259 1,479 1,558 1,737 1,765 Avery County 1,201 1,410 1,486 1,657 1,684 Beaufort County 1,432 1,682 1,772 1,976 2,008 Bertie County 1,290 1,516 1,597 1,781 1,809 Bladen County 1,279 1,502 1,583 1,765 1,794 Brunswick County 1,578 1,853 1,953 2,178 2,213 Buncombe County 1,547 1,816 1,914 2,134 2,169 Burke County 1,234 1,449 1,527 1,703 1,730 Cabarrus County 1,605 1,885 1,986 2,214 2,250 Caldwell County 1,214 1,425 1,502 1,675 1,702 Camden County 1,725 2,026 2,135 2,381 2,419 Carteret County 1,595 1,873 1,974 2,201 2,237 Caswell County 1,266 1,487 1,567 1,747 1,775 Catawba County 1,280 1,503 1,584 1,766 1,795 Chatham County 1,771 2,080 2,192 2,444 2,484 Cherokee County 1,261 1,481 1,561 1,741 1,769 Chowan County 1,404 1,649 1,738 1,938 1,969 Clay County 1,357 1,594 1,680 1,873 1,903 Cleveland County 1,276 1,498 1,579 1,761 1,789 Columbus County 1,298 1,524 1,606 1,791 1,820 Craven County 1,465 1,721 1,813 2,021 2,054 Cumberland County 1,433 1,683 1,773 1,977 2,009 Currituck County 1,824 2,143 2,258 2,518 2,558 Dare County 1,876 2,204 2,322 2,589 2,631 Davidson County 1,315 1,544 1,627 1,814 1,843 Davie County 1,408 1,653 1,742 1,942 1,974 Duplin County 1,313 1,542 1,625 1,812 1,841 Durham County 1,623 1,907 2,009 2,240 2,276 Edgecombe County 1,281 1,504 1,585 1,767 1,796 Forsyth County 1,410 1,656 1,745 1,946 1,977 Franklin County 1,441 1,692 1,783 1,988 2,020 Gaston County 1,384 1,626 1,713 1,910 1,941 Gates County 1,471 1,727 1,820 2,029 2,062 Graham County 1,137 1,335 1,407 1,569 1,594 Granville County 1,491 1,751 1,845 2,057 2,090 Greene County 1,231 1,445 1,523 1,698 1,726 Guilford County 1,452 1,705 1,797 2,004 2,036 Halifax County 1,304 1,532 1,614 1,800 1,829 Harnett County 1,449 1,702 1,793 1,999 2,031 Haywood County 1,395 1,638 1,726 1,924 1,956 Henderson County 1,474 1,731 1,824 2,034 2,067 Hertford County 1,199 1,408 1,484 1,655 1,681 Hoke County 1,397 1,641 1,729 1,928 1,959 Hyde County 1,440 1,691 1,782 1,987 2,019 Iredell County 1,513 1,777 1,873 2,088 2,122 Jackson County 1,379 1,620 1,707 1,903 1,934 Johnston County 1,465 1,721 1,813 2,021 2,054 Jones County 1,290 1,516 1,597 1,781 1,809 Lee County 1,395 1,639 1,727 1,926 1,957 Lenoir County 1,343 1,577 1,662 1,853 1,883 Lincoln County 1,410 1,656 1,745 1,946 1,977 McDowell County 1,193 1,402 1,477 1,647 1,673 Macon County 1,248 1,465 1,544 1,722 1,749 Madison County 1,513 1,777 1,873 2,088 2,122 Martin County 1,211 1,423 1,499 1,671 1,698 Mecklenburg County 1,660 1,949 2,054 2,290 2,327 Mitchell County 1,283 1,507 1,588 1,771 1,799 Montgomery County 1,236 1,452 1,530 1,706 1,733 Moore County 1,576 1,851 1,951 2,175 2,210 Nash County 1,392 1,635 1,723 1,921 1,952 New Hanover County 1,700 1,997 2,104 2,346 2,384 Northampton County 1,306 1,534 1,616 1,802 1,831 Onslow County 1,450 1,703 1,795 2,001 2,034 Orange County 1,964 2,307 2,431 2,711 2,754 Pamlico County 1,404 1,649 1,738 1,938 1,969 Pasquotank County 1,567 1,840 1,939 2,162 2,197 Pender County 1,614 1,896 1,998 2,228 2,264 Perquimans County 1,455 1,709 1,801 2,008 2,041 Person County 1,328 1,559 1,643 1,832 1,862 Pitt County 1,500 1,762 1,857 2,071 2,104 Polk County 1,429 1,679 1,769 1,972 2,004 Randolph County 1,291 1,517 1,598 1,782 1,811 Richmond County 1,162 1,365 1,438 1,603 1,629 Robeson County 1,218 1,431 1,508 1,681 1,709 Rockingham County 1,233 1,448 1,526 1,701 1,729 Rowan County 1,303 1,531 1,613 1,798 1,828 Rutherford County 1,201 1,410 1,486 1,657 1,684 Sampson County 1,264 1,484 1,564 1,744 1,772 Scotland County 1,268 1,489 1,569 1,749 1,778 Stanly County 1,320 1,551 1,634 1,822 1,851 Stokes County 1,288 1,513 1,594 1,777 1,806 Surry County 1,252 1,471 1,550 1,728 1,756 Swain County 1,305 1,533 1,615 1,801 1,830 Transylvania County 1,417 1,665 1,754 1,956 1,987 Tyrrell County 1,273 1,496 1,576 1,757 1,786 Union County 1,725 2,026 2,135 2,381 2,419 Vance County 1,315 1,545 1,628 1,815 1,845 Wake County 1,804 2,119 2,233 2,490 2,530 Warren County 1,315 1,545 1,628 1,815 1,845 Washington County 1,328 1,560 1,644 1,833 1,863 Watauga County 1,526 1,793 1,889 2,106 2,140 Wayne County 1,344 1,578 1,663 1,854 1,884 Wilkes County 1,226 1,440 1,517 1,691 1,719 Wilson County 1,374 1,614 1,701 1,897 1,927 Yadkin County 1,257 1,477 1,556 1,735 1,763 Yancey County 1,180 1,386 1,461 1,629 1,655 Related Topic Local Standards: Housing and Utilities