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 Allen County $1,334 $1,567 $1,651 $1,841 $1,871 Anderson County $1,484 $1,743 $1,837 $2,048 $2,081 Atchison County $1,515 $1,779 $1,875 $2,091 $2,124 Barber County $1,345 $1,580 $1,665 $1,856 $1,886 Barton County $1,440 $1,691 $1,782 $1,987 $2,019 Bourbon County $1,325 $1,556 $1,640 $1,829 $1,858 Brown County $1,342 $1,576 $1,661 $1,852 $1,882 Butler County $1,717 $2,017 $2,125 $2,369 $2,408 Chase County $1,319 $1,549 $1,632 $1,820 $1,849 Chautauqua County $1,441 $1,693 $1,784 $1,989 $2,021 Cherokee County $1,256 $1,476 $1,555 $1,734 $1,762 Cheyenne County $1,251 $1,469 $1,548 $1,726 $1,754 Clark County $1,280 $1,503 $1,584 $1,766 $1,795 Clay County $1,496 $1,758 $1,852 $2,065 $2,098 Cloud County $1,257 $1,477 $1,556 $1,735 $1,763 Coffey County $1,431 $1,681 $1,771 $1,975 $2,007 Comanche County $1,268 $1,489 $1,569 $1,749 $1,778 Cowley County $1,357 $1,594 $1,680 $1,873 $1,903 Crawford County $1,373 $1,612 $1,699 $1,894 $1,925 Decatur County $1,079 $1,268 $1,336 $1,490 $1,514 Dickinson County $1,498 $1,759 $1,854 $2,067 $2,101 Doniphan County $1,377 $1,617 $1,704 $1,900 $1,931 Douglas County $1,866 $2,191 $2,309 $2,575 $2,616 Edwards County $1,130 $1,327 $1,398 $1,559 $1,584 Elk County $1,227 $1,442 $1,519 $1,694 $1,721 Ellis County $1,670 $1,962 $2,067 $2,305 $2,342 Ellsworth County $1,320 $1,551 $1,634 $1,822 $1,851 Finney County $1,716 $2,016 $2,124 $2,368 $2,406 Ford County $1,462 $1,718 $1,810 $2,018 $2,051 Franklin County $1,676 $1,968 $2,074 $2,313 $2,350 Geary County $1,671 $1,963 $2,068 $2,306 $2,343 Gove County $1,437 $1,687 $1,778 $1,982 $2,014 Graham County $1,408 $1,654 $1,743 $1,943 $1,975 Grant County $1,399 $1,643 $1,731 $1,930 $1,961 Gray County $1,546 $1,815 $1,913 $2,133 $2,167 Greeley County $1,580 $1,856 $1,956 $2,181 $2,216 Greenwood County $1,218 $1,430 $1,507 $1,680 $1,707 Hamilton County $1,429 $1,679 $1,769 $1,972 $2,004 Harper County $1,348 $1,583 $1,668 $1,860 $1,890 Harvey County $1,564 $1,837 $1,936 $2,159 $2,193 Haskell County $1,597 $1,875 $1,976 $2,203 $2,239 Hodgeman County $1,471 $1,728 $1,821 $2,030 $2,063 Jackson County $1,605 $1,885 $1,986 $2,214 $2,250 Jefferson County $1,652 $1,940 $2,044 $2,279 $2,316 Jewell County $1,256 $1,475 $1,554 $1,733 $1,761 Johnson County $2,144 $2,519 $2,654 $2,959 $3,007 Kearny County $1,648 $1,936 $2,040 $2,275 $2,311 Kingman County $1,388 $1,630 $1,718 $1,916 $1,946 Kiowa County $1,526 $1,792 $1,888 $2,105 $2,139 Labette County $1,515 $1,779 $1,875 $2,091 $2,124 Lane County $1,322 $1,553 $1,636 $1,824 $1,854 Leavenworth County $1,840 $2,161 $2,277 $2,539 $2,580 Lincoln County $1,391 $1,634 $1,722 $1,920 $1,951 Linn County $1,465 $1,721 $1,813 $2,021 $2,054 Logan County $1,361 $1,598 $1,684 $1,878 $1,908 Lyon County $1,436 $1,686 $1,777 $1,981 $2,013 McPherson County $1,537 $1,805 $1,902 $2,121 $2,155 Marion County $1,358 $1,595 $1,681 $1,874 $1,905 Marshall County $1,378 $1,619 $1,706 $1,902 $1,933 Meade County $1,539 $1,808 $1,905 $2,124 $2,158 Miami County $1,866 $2,192 $2,310 $2,576 $2,617 Mitchell County $1,390 $1,632 $1,720 $1,918 $1,949 Montgomery County $1,375 $1,615 $1,702 $1,898 $1,928 Morris County $1,415 $1,662 $1,751 $1,952 $1,984 Morton County $1,338 $1,572 $1,656 $1,846 $1,876 Nemaha County $1,568 $1,841 $1,940 $2,163 $2,198 Neosho County $1,300 $1,527 $1,609 $1,794 $1,823 Ness County $1,281 $1,505 $1,586 $1,768 $1,797 Norton County $1,222 $1,435 $1,512 $1,686 $1,713 Osage County $1,446 $1,698 $1,789 $1,995 $2,027 Osborne County $1,151 $1,352 $1,425 $1,589 $1,615 Ottawa County $1,655 $1,944 $2,048 $2,284 $2,320 Pawnee County $1,368 $1,607 $1,693 $1,888 $1,918 Phillips County $1,214 $1,426 $1,503 $1,676 $1,703 Pottawatomie County $1,798 $2,112 $2,225 $2,481 $2,521 Pratt County $1,375 $1,615 $1,702 $1,898 $1,928 Rawlins County $1,553 $1,824 $1,922 $2,143 $2,178 Reno County $1,402 $1,647 $1,735 $1,935 $1,966 Republic County $1,345 $1,580 $1,665 $1,856 $1,886 Rice County $1,342 $1,576 $1,661 $1,852 $1,882 Riley County $1,806 $2,121 $2,235 $2,492 $2,532 Rooks County $1,245 $1,462 $1,541 $1,718 $1,746 Rush County $1,182 $1,388 $1,463 $1,631 $1,658 Russell County $1,507 $1,770 $1,865 $2,079 $2,113 Saline County $1,450 $1,703 $1,794 $2,000 $2,033 Scott County $1,378 $1,619 $1,706 $1,902 $1,933 Sedgwick County $1,607 $1,888 $1,989 $2,218 $2,254 Seward County $1,570 $1,844 $1,943 $2,166 $2,201 Shawnee County $1,518 $1,783 $1,879 $2,095 $2,129 Sheridan County $1,515 $1,779 $1,875 $2,091 $2,124 Sherman County $1,404 $1,649 $1,738 $1,938 $1,969 Smith County $1,256 $1,476 $1,555 $1,734 $1,762 Stafford County $1,387 $1,628 $1,716 $1,913 $1,944 Stanton County $1,436 $1,686 $1,777 $1,981 $2,013 Stevens County $1,699 $1,996 $2,103 $2,345 $2,383 Sumner County $1,542 $1,812 $1,909 $2,129 $2,163 Thomas County $1,378 $1,619 $1,706 $1,902 $1,933 Trego County $1,354 $1,591 $1,676 $1,869 $1,899 Wabaunsee County $1,536 $1,804 $1,901 $2,120 $2,154 Wallace County $1,399 $1,644 $1,732 $1,931 $1,962 Washington County $1,305 $1,533 $1,615 $1,801 $1,830 Wichita County $1,534 $1,801 $1,898 $2,116 $2,150 Wilson County $1,281 $1,504 $1,585 $1,767 $1,796 Woodson County $1,443 $1,695 $1,786 $1,991 $2,024 Wyandotte County $1,559 $1,832 $1,930 $2,152 $2,187 Related Topic Local Standards: Housing and Utilities
