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 Barbour County $1,201 $1,410 $1,486 $1,657 $1,684 Berkeley County $1,594 $1,872 $1,973 $2,200 $2,235 Boone County $1,307 $1,535 $1,618 $1,804 $1,833 Braxton County $1,211 $1,423 $1,499 $1,671 $1,698 Brooke County $1,268 $1,489 $1,569 $1,749 $1,778 Cabell County $1,350 $1,586 $1,671 $1,863 $1,893 Calhoun County $1,013 $1,190 $1,254 $1,398 $1,421 Clay County $1,157 $1,359 $1,432 $1,597 $1,622 Doddridge County $1,255 $1,474 $1,553 $1,732 $1,760 Fayette County $1,290 $1,516 $1,597 $1,781 $1,809 Gilmer County $974 $1,144 $1,205 $1,344 $1,365 Grant County $1,156 $1,358 $1,431 $1,596 $1,621 Greenbrier County $1,306 $1,534 $1,616 $1,802 $1,831 Hampshire County $1,285 $1,509 $1,590 $1,773 $1,801 Hancock County $1,210 $1,422 $1,498 $1,670 $1,697 Hardy County $1,369 $1,608 $1,694 $1,889 $1,919 Harrison County $1,327 $1,558 $1,642 $1,831 $1,860 Jackson County $1,224 $1,438 $1,515 $1,689 $1,716 Jefferson County $1,885 $2,214 $2,333 $2,601 $2,643 Kanawha County $1,349 $1,585 $1,670 $1,862 $1,892 Lewis County $1,279 $1,502 $1,583 $1,765 $1,794 Lincoln County $1,210 $1,422 $1,498 $1,670 $1,697 Logan County $1,186 $1,393 $1,468 $1,637 $1,663 McDowell County $1,071 $1,258 $1,326 $1,478 $1,502 Marion County $1,322 $1,553 $1,636 $1,824 $1,854 Marshall County $1,268 $1,489 $1,569 $1,749 $1,778 Mason County $1,226 $1,440 $1,517 $1,691 $1,719 Mercer County $1,274 $1,497 $1,577 $1,758 $1,787 Mineral County $1,308 $1,536 $1,619 $1,805 $1,834 Mingo County $1,265 $1,486 $1,566 $1,746 $1,774 Monongalia County $1,618 $1,900 $2,002 $2,232 $2,268 Monroe County $1,175 $1,380 $1,454 $1,621 $1,647 Morgan County $1,442 $1,694 $1,785 $1,990 $2,022 Nicholas County $1,166 $1,369 $1,443 $1,609 $1,635 Ohio County $1,329 $1,561 $1,645 $1,834 $1,864 Pendleton County $1,138 $1,337 $1,409 $1,571 $1,596 Pleasants County $1,247 $1,464 $1,543 $1,720 $1,748 Pocahontas County $1,299 $1,526 $1,608 $1,793 $1,822 Preston County $1,387 $1,628 $1,716 $1,913 $1,944 Putnam County $1,600 $1,879 $1,980 $2,208 $2,243 Raleigh County $1,295 $1,521 $1,603 $1,787 $1,816 Randolph County $1,201 $1,410 $1,486 $1,657 $1,684 Ritchie County $1,115 $1,310 $1,380 $1,539 $1,564 Roane County $1,280 $1,503 $1,584 $1,766 $1,795 Summers County $1,088 $1,277 $1,346 $1,501 $1,525 Taylor County $1,269 $1,490 $1,570 $1,751 $1,779 Tucker County $1,238 $1,454 $1,532 $1,708 $1,736 Tyler County $1,180 $1,386 $1,461 $1,629 $1,655 Upshur County $1,280 $1,503 $1,584 $1,766 $1,795 Wayne County $1,307 $1,535 $1,617 $1,803 $1,832 Webster County $1,138 $1,336 $1,408 $1,570 $1,595 Wetzel County $1,186 $1,393 $1,468 $1,637 $1,663 Wirt County $1,080 $1,269 $1,337 $1,491 $1,515 Wood County $1,236 $1,452 $1,530 $1,706 $1,733 Wyoming County $1,164 $1,367 $1,440 $1,606 $1,632 Related Topic Local Standards: Housing and Utilities
