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 Adams County $1,558 $1,830 $1,928 $2,150 $2,184 Barnes County $1,469 $1,725 $1,818 $2,027 $2,060 Benson County $1,505 $1,768 $1,863 $2,077 $2,111 Billings County $1,940 $2,279 $2,401 $2,677 $2,720 Bottineau County $1,558 $1,830 $1,928 $2,150 $2,184 Bowman County $1,319 $1,549 $1,632 $1,820 $1,849 Burke County $1,385 $1,627 $1,714 $1,911 $1,942 Burleigh County $1,925 $2,261 $2,382 $2,656 $2,699 Cass County $1,837 $2,158 $2,274 $2,536 $2,576 Cavalier County $1,424 $1,672 $1,762 $1,965 $1,996 Dickey County $1,409 $1,655 $1,744 $1,945 $1,976 Divide County $1,616 $1,898 $2,000 $2,230 $2,266 Dunn County $1,589 $1,866 $1,966 $2,192 $2,227 Eddy County $1,214 $1,425 $1,502 $1,675 $1,702 Emmons County $1,328 $1,559 $1,643 $1,832 $1,862 Foster County $1,504 $1,766 $1,861 $2,075 $2,109 Golden Valley County $1,494 $1,755 $1,849 $2,062 $2,095 Grand Forks County $1,742 $2,046 $2,156 $2,404 $2,443 Grant County $1,336 $1,570 $1,654 $1,844 $1,874 Griggs County $1,340 $1,574 $1,659 $1,850 $1,880 Hettinger County $1,434 $1,684 $1,775 $1,979 $2,011 Kidder County $1,530 $1,797 $1,894 $2,112 $2,146 LaMoure County $1,362 $1,600 $1,686 $1,880 $1,910 Logan County $1,340 $1,574 $1,659 $1,850 $1,880 McHenry County $1,585 $1,862 $1,962 $2,188 $2,223 McIntosh County $1,305 $1,533 $1,615 $1,801 $1,830 McKenzie County $2,084 $2,447 $2,579 $2,876 $2,922 McLean County $1,661 $1,951 $2,056 $2,292 $2,329 Mercer County $1,741 $2,045 $2,155 $2,403 $2,442 Morton County $1,748 $2,053 $2,163 $2,412 $2,451 Mountrail County $1,702 $1,999 $2,106 $2,348 $2,386 Nelson County $1,358 $1,595 $1,681 $1,874 $1,905 Oliver County $1,788 $2,100 $2,213 $2,467 $2,507 Pembina County $1,332 $1,564 $1,648 $1,838 $1,867 Pierce County $1,482 $1,740 $1,834 $2,045 $2,078 Ramsey County $1,654 $1,943 $2,047 $2,282 $2,319 Ransom County $1,487 $1,746 $1,840 $2,052 $2,085 Renville County $1,610 $1,890 $1,992 $2,221 $2,257 Richland County $1,530 $1,797 $1,894 $2,112 $2,146 Rolette County $1,282 $1,506 $1,587 $1,770 $1,798 Sargent County $1,425 $1,674 $1,764 $1,967 $1,999 Sheridan County $1,610 $1,890 $1,992 $2,221 $2,257 Sioux County $1,404 $1,649 $1,738 $1,938 $1,969 Slope County $1,702 $1,999 $2,106 $2,348 $2,386 Stark County $1,837 $2,157 $2,273 $2,534 $2,575 Steele County $1,662 $1,952 $2,057 $2,294 $2,331 Stutsman County $1,573 $1,848 $1,947 $2,171 $2,206 Towner County $1,382 $1,624 $1,711 $1,908 $1,939 Traill County $1,576 $1,851 $1,950 $2,174 $2,209 Walsh County $1,355 $1,591 $1,677 $1,870 $1,900 Ward County $1,845 $2,167 $2,283 $2,546 $2,587 Wells County $1,423 $1,671 $1,761 $1,964 $1,995 Williams County $1,843 $2,165 $2,281 $2,543 $2,584 Related Topic Local Standards: Housing and Utilities
