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 Autauga County $1,500 $1,762 $1,857 $2,071 $2,104 Baldwin County $1,650 $1,938 $2,042 $2,277 $2,314 Barbour County $1,322 $1,553 $1,636 $1,824 $1,854 Bibb County $1,357 $1,593 $1,679 $1,872 $1,902 Blount County $1,435 $1,685 $1,776 $1,980 $2,012 Bullock County $1,391 $1,634 $1,722 $1,920 $1,951 Butler County $1,245 $1,462 $1,541 $1,718 $1,746 Calhoun County $1,329 $1,561 $1,645 $1,834 $1,864 Chambers County $1,307 $1,535 $1,617 $1,803 $1,832 Cherokee County $1,412 $1,658 $1,747 $1,948 $1,979 Chilton County $1,389 $1,631 $1,719 $1,917 $1,948 Choctaw County $1,272 $1,494 $1,574 $1,755 $1,783 Clarke County $1,471 $1,728 $1,821 $2,030 $2,063 Clay County $1,311 $1,540 $1,623 $1,810 $1,839 Cleburne County $1,501 $1,763 $1,858 $2,072 $2,105 Coffee County $1,487 $1,746 $1,840 $2,052 $2,085 Colbert County $1,361 $1,598 $1,684 $1,878 $1,908 Conecuh County $1,257 $1,477 $1,556 $1,735 $1,763 Coosa County $1,250 $1,468 $1,547 $1,725 $1,753 Covington County $1,315 $1,545 $1,628 $1,815 $1,845 Crenshaw County $1,311 $1,540 $1,623 $1,810 $1,839 Cullman County $1,378 $1,619 $1,706 $1,902 $1,933 Dale County $1,267 $1,488 $1,568 $1,748 $1,777 Dallas County $1,324 $1,554 $1,638 $1,826 $1,856 DeKalb County $1,308 $1,536 $1,619 $1,805 $1,834 Elmore County $1,513 $1,777 $1,873 $2,088 $2,122 Escambia County $1,247 $1,464 $1,543 $1,720 $1,748 Etowah County $1,371 $1,610 $1,697 $1,892 $1,923 Fayette County $1,277 $1,500 $1,581 $1,763 $1,791 Franklin County $1,274 $1,497 $1,577 $1,758 $1,787 Geneva County $1,318 $1,548 $1,631 $1,819 $1,848 Greene County $1,153 $1,354 $1,427 $1,591 $1,617 Hale County $1,282 $1,506 $1,587 $1,770 $1,798 Henry County $1,306 $1,534 $1,616 $1,802 $1,831 Houston County $1,408 $1,653 $1,742 $1,942 $1,974 Jackson County $1,348 $1,583 $1,668 $1,860 $1,890 Jefferson County $1,648 $1,936 $2,040 $2,275 $2,311 Lamar County $1,322 $1,553 $1,636 $1,824 $1,854 Lauderdale County $1,379 $1,620 $1,707 $1,903 $1,934 Lawrence County $1,353 $1,589 $1,674 $1,867 $1,897 Lee County $1,572 $1,846 $1,945 $2,169 $2,204 Limestone County $1,553 $1,824 $1,922 $2,143 $2,178 Lowndes County $1,370 $1,609 $1,695 $1,890 $1,920 Macon County $1,271 $1,493 $1,573 $1,754 $1,782 Madison County $1,607 $1,888 $1,989 $2,218 $2,254 Marengo County $1,319 $1,549 $1,632 $1,820 $1,849 Marion County $1,286 $1,511 $1,592 $1,775 $1,804 Marshall County $1,411 $1,657 $1,746 $1,947 $1,978 Mobile County $1,483 $1,741 $1,835 $2,046 $2,079 Monroe County $1,290 $1,515 $1,596 $1,780 $1,808 Montgomery County $1,444 $1,696 $1,787 $1,993 $2,025 Morgan County $1,425 $1,673 $1,763 $1,966 $1,997 Perry County $1,323 $1,554 $1,637 $1,825 $1,855 Pickens County $1,293 $1,518 $1,600 $1,784 $1,813 Pike County $1,437 $1,687 $1,778 $1,982 $2,014 Randolph County $1,363 $1,601 $1,687 $1,881 $1,911 Russell County $1,417 $1,665 $1,754 $1,956 $1,987 St. Clair County $1,540 $1,809 $1,906 $2,125 $2,159 Shelby County $1,751 $2,056 $2,167 $2,416 $2,455 Sumter County $1,273 $1,496 $1,576 $1,757 $1,786 Talladega County $1,358 $1,595 $1,681 $1,874 $1,905 Tallapoosa County $1,275 $1,498 $1,578 $1,759 $1,788 Tuscaloosa County $1,592 $1,870 $1,970 $2,197 $2,232 Walker County $1,358 $1,595 $1,681 $1,874 $1,905 Washington County $1,486 $1,745 $1,839 $2,050 $2,084 Wilcox County $1,290 $1,516 $1,597 $1,781 $1,809 Winston County $1,391 $1,634 $1,722 $1,920 $1,951 Related Topic Local Standards: Housing and Utilities
