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 $1,816 $2,133 $2,248 $2,507 $2,547 Allegheny County $1,709 $2,007 $2,115 $2,358 $2,396 Armstrong County $1,389 $1,631 $1,719 $1,917 $1,948 Beaver County $1,522 $1,788 $1,884 $2,101 $2,135 Bedford County $1,453 $1,706 $1,798 $2,005 $2,037 Berks County $1,833 $2,153 $2,269 $2,530 $2,571 Blair County $1,379 $1,620 $1,707 $1,903 $1,934 Bradford County $1,481 $1,740 $1,833 $2,044 $2,077 Bucks County $2,430 $2,854 $3,007 $3,353 $3,407 Butler County $1,882 $2,210 $2,329 $2,597 $2,639 Cambria County $1,338 $1,572 $1,656 $1,846 $1,876 Cameron County $1,256 $1,475 $1,554 $1,733 $1,761 Carbon County $1,590 $1,868 $1,968 $2,194 $2,230 Centre County $1,911 $2,244 $2,365 $2,637 $2,680 Chester County $2,598 $3,051 $3,215 $3,585 $3,643 Clarion County $1,352 $1,588 $1,673 $1,865 $1,896 Clearfield County $1,325 $1,556 $1,640 $1,829 $1,858 Clinton County $1,438 $1,689 $1,780 $1,985 $2,017 Columbia County $1,551 $1,822 $1,920 $2,141 $2,175 Crawford County $1,370 $1,610 $1,696 $1,891 $1,922 Cumberland County $1,812 $2,129 $2,243 $2,501 $2,541 Dauphin County $1,711 $2,009 $2,117 $2,360 $2,399 Delaware County $2,202 $2,586 $2,725 $3,038 $3,087 Elk County $1,299 $1,526 $1,608 $1,793 $1,822 Erie County $1,513 $1,777 $1,872 $2,087 $2,121 Fayette County $1,400 $1,645 $1,733 $1,932 $1,963 Forest County $1,199 $1,408 $1,484 $1,655 $1,681 Franklin County $1,694 $1,989 $2,096 $2,337 $2,375 Fulton County $1,557 $1,829 $1,927 $2,149 $2,183 Greene County $1,389 $1,631 $1,719 $1,917 $1,948 Huntingdon County $1,444 $1,696 $1,787 $1,993 $2,025 Indiana County $1,408 $1,653 $1,742 $1,942 $1,974 Jefferson County $1,277 $1,499 $1,580 $1,762 $1,790 Juniata County $1,458 $1,712 $1,804 $2,011 $2,044 Lackawanna County $1,623 $1,907 $2,009 $2,240 $2,276 Lancaster County $1,834 $2,154 $2,270 $2,531 $2,572 Lawrence County $1,401 $1,646 $1,734 $1,933 $1,965 Lebanon County $1,665 $1,956 $2,061 $2,298 $2,335 Lehigh County $1,894 $2,224 $2,344 $2,614 $2,656 Luzerne County $1,530 $1,796 $1,893 $2,111 $2,145 Lycoming County $1,576 $1,851 $1,951 $2,175 $2,210 McKean County $1,227 $1,441 $1,518 $1,693 $1,720 Mercer County $1,367 $1,606 $1,692 $1,887 $1,917 Mifflin County $1,351 $1,587 $1,672 $1,864 $1,894 Monroe County $1,872 $2,199 $2,317 $2,583 $2,625 Montgomery County $2,415 $2,837 $2,989 $3,333 $3,387 Montour County $1,681 $1,975 $2,081 $2,320 $2,358 Northampton County $1,968 $2,312 $2,436 $2,716 $2,760 Northumberland County $1,425 $1,673 $1,763 $1,966 $1,997 Perry County $1,673 $1,965 $2,071 $2,309 $2,346 Philadelphia County $1,677 $1,969 $2,075 $2,314 $2,351 Pike County $1,757 $2,064 $2,175 $2,425 $2,464 Potter County $1,370 $1,610 $1,696 $1,891 $1,922 Schuylkill County $1,473 $1,730 $1,823 $2,033 $2,065 Snyder County $1,515 $1,779 $1,875 $2,091 $2,124 Somerset County $1,372 $1,611 $1,698 $1,893 $1,924 Sullivan County $1,491 $1,751 $1,845 $2,057 $2,090 Susquehanna County $1,557 $1,829 $1,927 $2,149 $2,183 Tioga County $1,513 $1,777 $1,872 $2,087 $2,121 Union County $1,630 $1,914 $2,017 $2,249 $2,285 Venango County $1,318 $1,548 $1,631 $1,819 $1,848 Warren County $1,311 $1,539 $1,622 $1,809 $1,838 Washington County $1,677 $1,970 $2,076 $2,315 $2,352 Wayne County $1,678 $1,971 $2,077 $2,316 $2,353 Westmoreland County $1,543 $1,813 $1,910 $2,130 $2,164 Wyoming County $1,608 $1,889 $1,990 $2,219 $2,255 York County $1,807 $2,123 $2,237 $2,494 $2,535 Related Topic Local Standards: Housing and Utilities
