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 Beaverhead County 1,421 1,669 1,759 1,961 1,993 Big Horn County 1,270 1,492 1,572 1,753 1,781 Blaine County 1,339 1,572 1,657 1,848 1,877 Broadwater County 1,540 1,809 1,906 2,125 2,159 Carbon County 1,597 1,876 1,977 2,204 2,240 Carter County 1,328 1,559 1,643 1,832 1,862 Cascade County 1,473 1,730 1,823 2,033 2,065 Chouteau County 1,332 1,565 1,649 1,839 1,868 Custer County 1,427 1,676 1,766 1,969 2,001 Daniels County 1,429 1,679 1,769 1,972 2,004 Dawson County 1,443 1,695 1,786 1,991 2,024 Deer Lodge County 1,184 1,390 1,465 1,633 1,660 Fallon County 1,455 1,709 1,801 2,008 2,041 Fergus County 1,240 1,457 1,535 1,712 1,739 Flathead County 1,603 1,883 1,984 2,212 2,248 Gallatin County 1,900 2,232 2,352 2,622 2,665 Garfield County 1,289 1,514 1,595 1,778 1,807 Glacier County 1,122 1,318 1,389 1,549 1,574 Golden Valley County 1,170 1,374 1,448 1,615 1,641 Granite County 1,429 1,678 1,768 1,971 2,003 Hill County 1,420 1,668 1,758 1,960 1,992 Jefferson County 1,715 2,015 2,123 2,367 2,405 Judith Basin County 1,335 1,568 1,652 1,842 1,872 Lake County 1,594 1,872 1,973 2,200 2,235 Lewis and Clark County 1,637 1,923 2,026 2,259 2,295 Liberty County 1,274 1,497 1,577 1,758 1,787 Lincoln County 1,391 1,633 1,721 1,919 1,950 McCone County 1,815 2,131 2,246 2,504 2,545 Madison County 1,543 1,813 1,910 2,130 2,164 Meagher County 1,350 1,586 1,671 1,863 1,893 Mineral County 1,439 1,690 1,781 1,986 2,018 Missoula County 1,784 2,095 2,208 2,462 2,502 Musselshell County 1,485 1,744 1,838 2,049 2,082 Park County 1,603 1,883 1,984 2,212 2,248 Petroleum County 1,370 1,609 1,695 1,890 1,920 Phillips County 1,290 1,515 1,596 1,780 1,808 Pondera County 1,256 1,475 1,554 1,733 1,761 Powder River County 1,247 1,464 1,543 1,720 1,748 Powell County 1,307 1,535 1,617 1,803 1,832 Prairie County 1,058 1,243 1,310 1,461 1,484 Ravalli County 1,613 1,894 1,996 2,226 2,261 Richland County 1,604 1,884 1,985 2,213 2,249 Roosevelt County 1,319 1,549 1,632 1,820 1,849 Rosebud County 1,290 1,516 1,597 1,781 1,809 Sanders County 1,415 1,662 1,751 1,952 1,984 Sheridan County 1,375 1,615 1,702 1,898 1,928 Silver Bow County 1,262 1,482 1,562 1,742 1,770 Stillwater County 1,619 1,902 2,004 2,234 2,271 Sweet Grass County 1,487 1,746 1,840 2,052 2,085 Teton County 1,408 1,653 1,742 1,942 1,974 Toole County 1,264 1,484 1,564 1,744 1,772 Treasure County 1,478 1,736 1,829 2,039 2,072 Valley County 1,344 1,578 1,663 1,854 1,884 Wheatland County 1,105 1,298 1,368 1,525 1,550 Wibaux County 1,192 1,400 1,475 1,645 1,671 Yellowstone County 1,635 1,921 2,024 2,257 2,293 Related Topic Local Standards: Housing and Utilities