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 Barbour County 1,270 1,492 1,572 1,753 1,781 Berkeley County 1,584 1,861 1,961 2,187 2,222 Boone County 1,244 1,461 1,540 1,717 1,745 Braxton County 1,244 1,461 1,540 1,717 1,745 Brooke County 1,252 1,471 1,550 1,728 1,756 Cabell County 1,340 1,573 1,658 1,849 1,879 Calhoun County 1,025 1,204 1,269 1,415 1,438 Clay County 1,143 1,343 1,415 1,578 1,603 Doddridge County 1,244 1,461 1,539 1,716 1,744 Fayette County 1,241 1,458 1,536 1,713 1,740 Gilmer County 956 1,123 1,183 1,319 1,340 Grant County 1,161 1,364 1,437 1,602 1,628 Greenbrier County 1,321 1,552 1,635 1,823 1,852 Hampshire County 1,269 1,491 1,571 1,752 1,780 Hancock County 1,189 1,397 1,472 1,641 1,668 Hardy County 1,284 1,508 1,589 1,772 1,800 Harrison County 1,290 1,516 1,597 1,781 1,809 Jackson County 1,223 1,437 1,514 1,688 1,715 Jefferson County 1,874 2,201 2,319 2,586 2,627 Kanawha County 1,349 1,585 1,670 1,862 1,892 Lewis County 1,231 1,446 1,524 1,699 1,727 Lincoln County 1,147 1,347 1,419 1,582 1,608 Logan County 1,195 1,404 1,479 1,649 1,676 McDowell County 1,083 1,272 1,340 1,494 1,518 Marion County 1,288 1,513 1,594 1,777 1,806 Marshall County 1,221 1,434 1,511 1,685 1,712 Mason County 1,249 1,467 1,546 1,724 1,752 Mercer County 1,264 1,484 1,564 1,744 1,772 Mineral County 1,244 1,461 1,539 1,716 1,744 Mingo County 1,263 1,483 1,563 1,743 1,771 Monongalia County 1,619 1,902 2,004 2,234 2,271 Monroe County 1,205 1,415 1,491 1,662 1,689 Morgan County 1,454 1,708 1,800 2,007 2,039 Nicholas County 1,176 1,382 1,456 1,623 1,650 Ohio County 1,298 1,524 1,606 1,791 1,820 Pendleton County 1,158 1,360 1,433 1,598 1,624 Pleasants County 1,271 1,493 1,573 1,754 1,782 Pocahontas County 1,278 1,501 1,582 1,764 1,792 Preston County 1,381 1,622 1,709 1,906 1,936 Putnam County 1,579 1,854 1,954 2,179 2,214 Raleigh County 1,273 1,495 1,575 1,756 1,784 Randolph County 1,210 1,421 1,497 1,669 1,696 Ritchie County 1,103 1,295 1,365 1,522 1,547 Roane County 1,224 1,438 1,515 1,689 1,716 Summers County 1,066 1,252 1,319 1,471 1,494 Taylor County 1,250 1,468 1,547 1,725 1,753 Tucker County 1,183 1,389 1,464 1,632 1,659 Tyler County 1,203 1,413 1,489 1,660 1,687 Upshur County 1,275 1,498 1,578 1,759 1,788 Wayne County 1,321 1,552 1,635 1,823 1,852 Webster County 1,150 1,350 1,423 1,587 1,612 Wetzel County 1,197 1,406 1,482 1,652 1,679 Wirt County 1,073 1,260 1,328 1,481 1,505 Wood County 1,257 1,477 1,556 1,735 1,763 Wyoming County 1,140 1,339 1,411 1,573 1,599 Related Topic Local Standards: Housing and Utilities