California - Local standards: Housing and utilities

 

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
Alameda County $3,369 $3,956 $4,169 $4,648 $4,723
Alpine County $2,446 $2,873 $3,027 $3,375 $3,430
Amador County $2,150 $2,525 $2,661 $2,967 $3,015
Butte County $2,035 $2,390 $2,518 $2,808 $2,853
Calaveras County $2,188 $2,570 $2,708 $3,019 $3,068
Colusa County $1,964 $2,307 $2,431 $2,711 $2,754
Contra Costa County $3,085 $3,623 $3,818 $4,257 $4,326
Del Norte County $1,699 $1,996 $2,103 $2,345 $2,383
El Dorado County $2,736 $3,213 $3,386 $3,775 $3,836
Fresno County $2,003 $2,353 $2,479 $2,764 $2,809
Glenn County $1,820 $2,137 $2,252 $2,511 $2,552
Humboldt County $2,073 $2,434 $2,565 $2,860 $2,906
Imperial County $1,817 $2,134 $2,249 $2,508 $2,548
Inyo County $2,238 $2,629 $2,770 $3,089 $3,138
Kern County $1,925 $2,261 $2,383 $2,657 $2,700
Kings County $1,849 $2,171 $2,288 $2,551 $2,592
Lake County $1,930 $2,266 $2,388 $2,663 $2,706
Lassen County $1,759 $2,066 $2,177 $2,427 $2,467
Los Angeles County $2,877 $3,379 $3,561 $3,971 $4,035
Madera County $2,000 $2,349 $2,475 $2,760 $2,804
Marin County $4,134 $4,855 $5,116 $5,704 $5,796
Mariposa County $2,052 $2,410 $2,539 $2,831 $2,877
Mendocino County $2,282 $2,680 $2,824 $3,149 $3,200
Merced County $1,892 $2,223 $2,342 $2,611 $2,653
Modoc County $1,436 $1,686 $1,777 $1,981 $2,013
Mono County $2,474 $2,906 $3,062 $3,414 $3,469
Monterey County $2,674 $3,141 $3,310 $3,691 $3,750
Napa County $3,067 $3,602 $3,796 $4,233 $4,301
Nevada County $2,586 $3,037 $3,200 $3,568 $3,626
Orange County $3,112 $3,655 $3,851 $4,294 $4,363
Placer County $2,801 $3,289 $3,466 $3,865 $3,927
Plumas County $1,861 $2,186 $2,303 $2,568 $2,609
Riverside County $2,436 $2,861 $3,015 $3,362 $3,416
Sacramento County $2,341 $2,749 $2,897 $3,230 $3,282
San Benito County $3,053 $3,586 $3,779 $4,214 $4,282
San Bernardino County $2,212 $2,598 $2,738 $3,053 $3,102
San Diego County $2,958 $3,474 $3,661 $4,082 $4,148
San Francisco County $3,998 $4,696 $4,948 $5,517 $5,606
San Joaquin County $2,338 $2,745 $2,893 $3,226 $3,278
San Luis Obispo County $2,727 $3,203 $3,375 $3,763 $3,824
San Mateo County $3,882 $4,560 $4,805 $5,358 $5,444
Santa Barbara County $2,780 $3,265 $3,440 $3,836 $3,898
Santa Clara County $3,920 $4,605 $4,852 $5,410 $5,497
Santa Cruz County $3,280 $3,852 $4,059 $4,526 $4,599
Shasta County $1,971 $2,315 $2,439 $2,719 $2,763
Sierra County $1,831 $2,150 $2,266 $2,527 $2,567
Siskiyou County $1,765 $2,073 $2,184 $2,435 $2,474
Solano County $2,590 $3,042 $3,205 $3,574 $3,631
Sonoma County $2,897 $3,403 $3,586 $3,998 $4,063
Stanislaus County $2,102 $2,468 $2,601 $2,900 $2,947
Sutter County $2,039 $2,394 $2,523 $2,813 $2,859
Tehama County $1,777 $2,087 $2,199 $2,452 $2,491
Trinity County $1,891 $2,221 $2,340 $2,609 $2,651
Tulare County $1,830 $2,149 $2,265 $2,525 $2,566
Tuolumne County $2,224 $2,613 $2,753 $3,070 $3,119
Ventura County $2,920 $3,430 $3,614 $4,030 $4,095
Yolo County $2,540 $2,984 $3,144 $3,506 $3,562
Yuba County $2,123 $2,493 $2,627 $2,929 $2,976