Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the .
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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Allen County | $1,336 | $1,569 | $1,653 | $1,843 | $1,873 |
| Anderson County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Atchison County | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| Barber County | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Barton County | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Bourbon County | $1,345 | $1,580 | $1,665 | $1,856 | $1,886 |
| Brown County | $1,409 | $1,655 | $1,744 | $1,945 | $1,976 |
| Butler County | $1,757 | $2,064 | $2,175 | $2,425 | $2,464 |
| Chase County | $1,329 | $1,561 | $1,645 | $1,834 | $1,864 |
| Chautauqua County | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Cherokee County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Cheyenne County | $1,217 | $1,429 | $1,506 | $1,679 | $1,706 |
| Clark County | $1,225 | $1,439 | $1,516 | $1,690 | $1,718 |
| Clay County | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| Cloud County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Coffey County | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Comanche County | $1,193 | $1,401 | $1,476 | $1,646 | $1,672 |
| Cowley County | $1,434 | $1,684 | $1,775 | $1,979 | $2,011 |
| Crawford County | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Decatur County | $1,238 | $1,454 | $1,532 | $1,708 | $1,736 |
| Dickinson County | $1,502 | $1,764 | $1,859 | $2,073 | $2,106 |
| Doniphan County | $1,470 | $1,726 | $1,819 | $2,028 | $2,061 |
| Douglas County | $1,955 | $2,297 | $2,420 | $2,698 | $2,742 |
| Edwards County | $1,289 | $1,514 | $1,595 | $1,778 | $1,807 |
| Elk County | $1,264 | $1,484 | $1,564 | $1,744 | $1,772 |
| Ellis County | $1,672 | $1,963 | $2,069 | $2,307 | $2,344 |
| Ellsworth County | $1,413 | $1,660 | $1,749 | $1,950 | $1,982 |
| Finney County | $1,762 | $2,070 | $2,181 | $2,432 | $2,471 |
| Ford County | $1,560 | $1,833 | $1,931 | $2,153 | $2,188 |
| Franklin County | $1,731 | $2,033 | $2,142 | $2,388 | $2,427 |
| Geary County | $1,709 | $2,007 | $2,115 | $2,358 | $2,396 |
| Gove County | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Graham County | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Grant County | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Gray County | $1,586 | $1,863 | $1,963 | $2,189 | $2,224 |
| Greeley County | $1,551 | $1,822 | $1,920 | $2,141 | $2,175 |
| Greenwood County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Hamilton County | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Harper County | $1,384 | $1,626 | $1,713 | $1,910 | $1,941 |
| Harvey County | $1,614 | $1,895 | $1,997 | $2,227 | $2,263 |
| Haskell County | $1,493 | $1,754 | $1,848 | $2,061 | $2,094 |
| Hodgeman County | $1,678 | $1,971 | $2,077 | $2,316 | $2,353 |
| Jackson County | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Jefferson County | $1,660 | $1,950 | $2,055 | $2,291 | $2,328 |
| Jewell County | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| Johnson County | $2,219 | $2,606 | $2,746 | $3,062 | $3,111 |
| Kearny County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Kingman County | $1,391 | $1,633 | $1,721 | $1,919 | $1,950 |
| Kiowa County | $1,597 | $1,875 | $1,976 | $2,203 | $2,239 |
| Labette County | $1,506 | $1,769 | $1,864 | $2,078 | $2,112 |
| Lane County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Leavenworth County | $1,910 | $2,243 | $2,364 | $2,636 | $2,678 |
| Lincoln County | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Linn County | $1,552 | $1,823 | $1,921 | $2,142 | $2,176 |
| Logan County | $1,391 | $1,634 | $1,722 | $1,920 | $1,951 |
| Lyon County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| McPherson County | $1,635 | $1,920 | $2,023 | $2,256 | $2,292 |
| Marion County | $1,404 | $1,649 | $1,738 | $1,938 | $1,969 |
| Marshall County | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| Meade County | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Miami County | $1,982 | $2,328 | $2,453 | $2,735 | $2,779 |
| Mitchell County | $1,360 | $1,597 | $1,683 | $1,877 | $1,907 |
| Montgomery County | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Morris County | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Morton County | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Nemaha County | $1,681 | $1,974 | $2,080 | $2,319 | $2,357 |
| Neosho County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Ness County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Norton County | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Osage County | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Osborne County | $1,193 | $1,401 | $1,476 | $1,646 | $1,672 |
| Ottawa County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Pawnee County | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Phillips County | $1,260 | $1,479 | $1,559 | $1,738 | $1,766 |
| Pottawatomie County | $1,865 | $2,190 | $2,308 | $2,573 | $2,615 |
| Pratt County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Rawlins County | $1,511 | $1,775 | $1,870 | $2,085 | $2,119 |
| Reno County | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Republic County | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Rice County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Riley County | $1,831 | $2,150 | $2,266 | $2,527 | $2,567 |
| Rooks County | $1,227 | $1,441 | $1,518 | $1,693 | $1,720 |
| Rush County | $1,229 | $1,443 | $1,521 | $1,696 | $1,723 |
| Russell County | $1,571 | $1,845 | $1,944 | $2,168 | $2,203 |
| Saline County | $1,451 | $1,704 | $1,796 | $2,003 | $2,035 |
| Scott County | $1,687 | $1,982 | $2,088 | $2,328 | $2,366 |
| Sedgwick County | $1,662 | $1,952 | $2,057 | $2,294 | $2,331 |
| Seward County | $1,599 | $1,878 | $1,979 | $2,207 | $2,242 |
| Shawnee County | $1,551 | $1,821 | $1,919 | $2,140 | $2,174 |
| Sheridan County | $1,497 | $1,758 | $1,853 | $2,066 | $2,099 |
| Sherman County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Smith County | $1,265 | $1,485 | $1,565 | $1,745 | $1,773 |
| Stafford County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Stanton County | $1,293 | $1,518 | $1,600 | $1,784 | $1,813 |
| Stevens County | $1,764 | $2,072 | $2,183 | $2,434 | $2,473 |
| Sumner County | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Thomas County | $1,358 | $1,595 | $1,681 | $1,874 | $1,905 |
| Trego County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Wabaunsee County | $1,547 | $1,817 | $1,915 | $2,135 | $2,170 |
| Wallace County | $1,548 | $1,818 | $1,916 | $2,136 | $2,171 |
| Washington County | $1,321 | $1,552 | $1,635 | $1,823 | $1,852 |
| Wichita County | $1,527 | $1,794 | $1,890 | $2,107 | $2,141 |
| Wilson County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Woodson County | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Wyandotte County | $1,616 | $1,898 | $2,000 | $2,230 | $2,266 |