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 Alamance County 1,470 1,726 1,819 2,028 2,061 Alexander County 1,341 1,575 1,660 1,851 1,881 Alleghany County 1,387 1,629 1,717 1,914 1,945 Anson County 1,304 1,532 1,614 1,800 1,829 Ashe County 1,343 1,577 1,662 1,853 1,883 Avery County 1,298 1,525 1,607 1,792 1,821 Beaufort County 1,547 1,817 1,915 2,135 2,170 Bertie County 1,357 1,594 1,680 1,873 1,903 Bladen County 1,345 1,580 1,665 1,856 1,886 Brunswick County 1,664 1,954 2,059 2,296 2,333 Buncombe County 1,721 2,021 2,130 2,375 2,413 Burke County 1,301 1,528 1,610 1,795 1,824 Cabarrus County 1,774 2,084 2,196 2,449 2,488 Caldwell County 1,329 1,561 1,645 1,834 1,864 Camden County 1,758 2,065 2,176 2,426 2,465 Carteret County 1,753 2,058 2,169 2,418 2,457 Caswell County 1,357 1,594 1,680 1,873 1,903 Catawba County 1,387 1,629 1,717 1,914 1,945 Chatham County 1,962 2,304 2,428 2,707 2,751 Cherokee County 1,366 1,605 1,691 1,885 1,916 Chowan County 1,365 1,603 1,689 1,883 1,914 Clay County 1,378 1,619 1,706 1,902 1,933 Cleveland County 1,357 1,593 1,679 1,872 1,902 Columbus County 1,321 1,552 1,635 1,823 1,852 Craven County 1,486 1,745 1,839 2,050 2,084 Cumberland County 1,551 1,821 1,919 2,140 2,174 Currituck County 1,871 2,197 2,315 2,581 2,623 Dare County 1,968 2,312 2,436 2,716 2,760 Davidson County 1,414 1,661 1,750 1,951 1,983 Davie County 1,525 1,791 1,887 2,104 2,138 Duplin County 1,390 1,632 1,720 1,918 1,949 Durham County 1,749 2,054 2,164 2,413 2,452 Edgecombe County 1,371 1,610 1,697 1,892 1,923 Forsyth County 1,532 1,799 1,896 2,114 2,148 Franklin County 1,584 1,860 1,960 2,185 2,221 Gaston County 1,497 1,758 1,853 2,066 2,099 Gates County 1,576 1,851 1,951 2,175 2,210 Graham County 1,179 1,385 1,459 1,627 1,653 Granville County 1,618 1,900 2,002 2,232 2,268 Greene County 1,290 1,516 1,597 1,781 1,809 Guilford County 1,572 1,847 1,946 2,170 2,205 Halifax County 1,382 1,624 1,711 1,908 1,939 Harnett County 1,579 1,854 1,954 2,179 2,214 Haywood County 1,466 1,721 1,814 2,023 2,055 Henderson County 1,643 1,930 2,034 2,268 2,305 Hertford County 1,378 1,618 1,705 1,901 1,932 Hoke County 1,504 1,766 1,861 2,075 2,109 Hyde County 1,458 1,713 1,805 2,013 2,045 Iredell County 1,657 1,946 2,051 2,287 2,324 Jackson County 1,446 1,699 1,790 1,996 2,028 Johnston County 1,589 1,866 1,966 2,192 2,227 Jones County 1,395 1,639 1,727 1,926 1,957 Lee County 1,510 1,774 1,869 2,084 2,118 Lenoir County 1,362 1,600 1,686 1,880 1,910 Lincoln County 1,572 1,847 1,946 2,170 2,205 McDowell County 1,289 1,514 1,595 1,778 1,807 Macon County 1,345 1,579 1,664 1,855 1,885 Madison County 1,562 1,834 1,933 2,155 2,190 Martin County 1,213 1,424 1,501 1,674 1,701 Mecklenburg County 1,801 2,115 2,229 2,485 2,525 Mitchell County 1,343 1,577 1,662 1,853 1,883 Montgomery County 1,302 1,530 1,612 1,797 1,826 Moore County 1,748 2,053 2,163 2,412 2,451 Nash County 1,464 1,720 1,812 2,020 2,053 New Hanover County 1,818 2,135 2,250 2,509 2,549 Northampton County 1,395 1,639 1,727 1,926 1,957 Onslow County 1,528 1,795 1,891 2,108 2,143 Orange County 2,132 2,503 2,638 2,941 2,989 Pamlico County 1,558 1,830 1,928 2,150 2,184 Pasquotank County 1,669 1,960 2,065 2,302 2,340 Pender County 1,761 2,069 2,180 2,431 2,470 Perquimans County 1,572 1,846 1,945 2,169 2,204 Person County 1,431 1,681 1,771 1,975 2,007 Pitt County 1,544 1,814 1,911 2,131 2,165 Polk County 1,477 1,735 1,828 2,038 2,071 Randolph County 1,358 1,595 1,681 1,874 1,905 Richmond County 1,272 1,494 1,574 1,755 1,783 Robeson County 1,304 1,532 1,614 1,800 1,829 Rockingham County 1,315 1,545 1,628 1,815 1,845 Rowan County 1,437 1,688 1,779 1,984 2,016 Rutherford County 1,265 1,485 1,565 1,745 1,773 Sampson County 1,354 1,591 1,676 1,869 1,899 Scotland County 1,324 1,555 1,639 1,827 1,857 Stanly County 1,437 1,688 1,779 1,984 2,016 Stokes County 1,369 1,608 1,694 1,889 1,919 Surry County 1,309 1,537 1,620 1,806 1,835 Swain County 1,356 1,592 1,678 1,871 1,901 Transylvania County 1,589 1,867 1,967 2,193 2,229 Tyrrell County 1,443 1,695 1,786 1,991 2,024 Union County 1,872 2,199 2,317 2,583 2,625 Vance County 1,406 1,651 1,740 1,940 1,971 Wake County 1,975 2,319 2,444 2,725 2,769 Warren County 1,345 1,580 1,665 1,856 1,886 Washington County 1,357 1,594 1,680 1,873 1,903 Watauga County 1,615 1,897 1,999 2,229 2,265 Wayne County 1,416 1,664 1,753 1,955 1,986 Wilkes County 1,322 1,553 1,636 1,824 1,854 Wilson County 1,437 1,687 1,778 1,982 2,014 Yadkin County 1,280 1,503 1,584 1,766 1,795 Yancey County 1,276 1,498 1,579 1,761 1,789 Related Topic Local Standards: Housing and Utilities