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 1,449 1,702 1,793 1,999 2,031 Ashland County 1,460 1,715 1,807 2,015 2,047 Barron County 1,518 1,783 1,879 2,095 2,129 Bayfield County 1,559 1,832 1,930 2,152 2,187 Brown County 1,629 1,913 2,016 2,248 2,284 Buffalo County 1,548 1,818 1,916 2,136 2,171 Burnett County 1,429 1,678 1,768 1,971 2,003 Calumet County 1,656 1,945 2,050 2,286 2,323 Chippewa County 1,573 1,848 1,947 2,171 2,206 Clark County 1,441 1,693 1,784 1,989 2,021 Columbia County 1,754 2,060 2,171 2,421 2,460 Crawford County 1,435 1,685 1,776 1,980 2,012 Dane County 2,060 2,420 2,550 2,843 2,889 Dodge County 1,597 1,875 1,976 2,203 2,239 Door County 1,648 1,935 2,039 2,273 2,310 Douglas County 1,515 1,779 1,875 2,091 2,124 Dunn County 1,598 1,877 1,978 2,205 2,241 Eau Claire County 1,633 1,918 2,021 2,253 2,290 Florence County 1,287 1,512 1,593 1,776 1,805 Fond du Lac County 1,573 1,848 1,947 2,171 2,206 Forest County 1,326 1,557 1,641 1,830 1,859 Grant County 1,496 1,757 1,851 2,064 2,097 Green County 1,704 2,001 2,109 2,352 2,389 Green Lake County 1,471 1,728 1,821 2,030 2,063 Iowa County 1,684 1,978 2,084 2,324 2,361 Iron County 1,386 1,628 1,715 1,912 1,943 Jackson County 1,435 1,685 1,776 1,980 2,012 Jefferson County 1,731 2,033 2,142 2,388 2,427 Juneau County 1,483 1,741 1,835 2,046 2,079 Kenosha County 1,740 2,043 2,153 2,401 2,439 Kewaunee County 1,511 1,775 1,870 2,085 2,119 La Crosse County 1,686 1,981 2,087 2,327 2,365 Lafayette County 1,568 1,842 1,941 2,164 2,199 Langlade County 1,297 1,523 1,605 1,790 1,818 Lincoln County 1,437 1,687 1,778 1,982 2,014 Manitowoc County 1,389 1,631 1,719 1,917 1,948 Marathon County 1,547 1,817 1,915 2,135 2,170 Marinette County 1,347 1,582 1,667 1,859 1,889 Marquette County 1,503 1,765 1,860 2,074 2,107 Menominee County 1,504 1,766 1,861 2,075 2,109 Milwaukee County 1,713 2,012 2,120 2,364 2,402 Monroe County 1,569 1,843 1,942 2,165 2,200 Oconto County 1,532 1,799 1,896 2,114 2,148 Oneida County 1,483 1,742 1,836 2,047 2,080 Outagamie County 1,630 1,914 2,017 2,249 2,285 Ozaukee County 2,014 2,366 2,493 2,780 2,825 Pepin County 1,509 1,772 1,867 2,082 2,115 Pierce County 1,905 2,238 2,358 2,629 2,672 Polk County 1,622 1,905 2,007 2,238 2,274 Portage County 1,551 1,822 1,920 2,141 2,175 Price County 1,389 1,631 1,719 1,917 1,948 Racine County 1,717 2,017 2,125 2,369 2,408 Richland County 1,449 1,702 1,793 1,999 2,031 Rock County 1,547 1,816 1,914 2,134 2,169 Rusk County 1,335 1,568 1,652 1,842 1,872 St. Croix County 1,929 2,265 2,387 2,662 2,704 Sauk County 1,665 1,956 2,061 2,298 2,335 Sawyer County 1,430 1,680 1,770 1,974 2,005 Shawano County 1,401 1,646 1,734 1,933 1,965 Sheboygan County 1,517 1,782 1,878 2,094 2,128 Taylor County 1,470 1,726 1,819 2,028 2,061 Trempealeau County 1,602 1,882 1,983 2,211 2,247 Vernon County 1,538 1,807 1,904 2,123 2,157 Vilas County 1,494 1,755 1,849 2,062 2,095 Walworth County 1,761 2,068 2,179 2,430 2,469 Washburn County 1,460 1,715 1,807 2,015 2,047 Washington County 1,901 2,233 2,353 2,624 2,666 Waukesha County 2,084 2,447 2,579 2,876 2,922 Waupaca County 1,496 1,758 1,852 2,065 2,098 Waushara County 1,434 1,684 1,775 1,979 2,011 Winnebago County 1,562 1,834 1,933 2,155 2,190 Wood County 1,387 1,628 1,716 1,913 1,944 Related Topic Local Standards: Housing and Utilities