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 |
|---|---|---|---|---|---|
| Alcona County | $1,241 | $1,458 | $1,536 | $1,713 | $1,740 |
| Alger County | $1,433 | $1,683 | $1,773 | $1,977 | $2,009 |
| Allegan County | $1,597 | $1,875 | $1,976 | $2,203 | $2,239 |
| Alpena County | $1,257 | $1,477 | $1,556 | $1,735 | $1,763 |
| Antrim County | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Arenac County | $1,331 | $1,563 | $1,647 | $1,836 | $1,866 |
| Baraga County | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Barry County | $1,654 | $1,943 | $2,047 | $2,282 | $2,319 |
| Bay County | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Benzie County | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Berrien County | $1,555 | $1,826 | $1,924 | $2,145 | $2,180 |
| Branch County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Calhoun County | $1,402 | $1,647 | $1,735 | $1,935 | $1,966 |
| Cass County | $1,539 | $1,808 | $1,905 | $2,124 | $2,158 |
| Charlevoix County | $1,584 | $1,860 | $1,960 | $2,185 | $2,221 |
| Cheboygan County | $1,384 | $1,626 | $1,713 | $1,910 | $1,941 |
| Chippewa County | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| Clare County | $1,300 | $1,527 | $1,609 | $1,794 | $1,823 |
| Clinton County | $1,781 | $2,092 | $2,204 | $2,457 | $2,497 |
| Crawford County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Delta County | $1,349 | $1,584 | $1,669 | $1,861 | $1,891 |
| Dickinson County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Eaton County | $1,625 | $1,908 | $2,011 | $2,242 | $2,278 |
| Emmet County | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| Genesee County | $1,561 | $1,833 | $1,932 | $2,154 | $2,189 |
| Gladwin County | $1,386 | $1,628 | $1,715 | $1,912 | $1,943 |
| Gogebic County | $1,268 | $1,489 | $1,569 | $1,749 | $1,778 |
| Grand Traverse County | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| Gratiot County | $1,381 | $1,622 | $1,709 | $1,906 | $1,936 |
| Hillsdale County | $1,387 | $1,628 | $1,716 | $1,913 | $1,944 |
| Houghton County | $1,358 | $1,595 | $1,681 | $1,874 | $1,905 |
| Huron County | $1,289 | $1,514 | $1,595 | $1,778 | $1,807 |
| Ingham County | $1,600 | $1,879 | $1,980 | $2,208 | $2,243 |
| Ionia County | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| Iosco County | $1,201 | $1,411 | $1,487 | $1,658 | $1,685 |
| Iron County | $1,296 | $1,522 | $1,604 | $1,788 | $1,817 |
| Isabella County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Jackson County | $1,486 | $1,745 | $1,839 | $2,050 | $2,084 |
| Kalamazoo County | $1,688 | $1,982 | $2,089 | $2,329 | $2,367 |
| Kalkaska County | $1,369 | $1,608 | $1,694 | $1,889 | $1,919 |
| Kent County | $1,671 | $1,963 | $2,068 | $2,306 | $2,343 |
| Keweenaw County | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Lake County | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Lapeer County | $1,603 | $1,883 | $1,984 | $2,212 | $2,248 |
| Leelanau County | $1,897 | $2,228 | $2,348 | $2,618 | $2,660 |
| Lenawee County | $1,510 | $1,774 | $1,869 | $2,084 | $2,118 |
| Livingston County | $1,943 | $2,282 | $2,405 | $2,682 | $2,725 |
| Luce County | $1,228 | $1,442 | $1,520 | $1,695 | $1,722 |
| Mackinac County | $1,441 | $1,693 | $1,784 | $1,989 | $2,021 |
| Macomb County | $1,705 | $2,002 | $2,110 | $2,353 | $2,391 |
| Manistee County | $1,364 | $1,602 | $1,688 | $1,882 | $1,913 |
| Marquette County | $1,491 | $1,751 | $1,845 | $2,057 | $2,090 |
| Mason County | $1,475 | $1,733 | $1,826 | $2,036 | $2,069 |
| Mecosta County | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Menominee County | $1,289 | $1,514 | $1,595 | $1,778 | $1,807 |
| Midland County | $1,571 | $1,845 | $1,944 | $2,168 | $2,203 |
| Missaukee County | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Monroe County | $1,661 | $1,951 | $2,056 | $2,292 | $2,329 |
| Montcalm County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Montmorency County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Muskegon County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Newaygo County | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Oakland County | $2,005 | $2,354 | $2,481 | $2,766 | $2,811 |
| Oceana County | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Ogemaw County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Ontonagon County | $1,231 | $1,446 | $1,524 | $1,699 | $1,727 |
| Osceola County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Oscoda County | $1,248 | $1,465 | $1,544 | $1,722 | $1,749 |
| Otsego County | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Ottawa County | $1,727 | $2,028 | $2,137 | $2,383 | $2,421 |
| Presque Isle County | $1,279 | $1,502 | $1,583 | $1,765 | $1,794 |
| Roscommon County | $1,294 | $1,519 | $1,601 | $1,785 | $1,814 |
| Saginaw County | $1,413 | $1,660 | $1,749 | $1,950 | $1,982 |
| St. Clair County | $1,584 | $1,861 | $1,961 | $2,187 | $2,222 |
| St. Joseph County | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Sanilac County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Schoolcraft County | $1,381 | $1,622 | $1,709 | $1,906 | $1,936 |
| Shiawassee County | $1,463 | $1,719 | $1,811 | $2,019 | $2,052 |
| Tuscola County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Van Buren County | $1,530 | $1,797 | $1,894 | $2,112 | $2,146 |
| Washtenaw County | $2,142 | $2,516 | $2,651 | $2,956 | $3,004 |
| Wayne County | $1,640 | $1,926 | $2,030 | $2,263 | $2,300 |
| Wexford County | $1,425 | $1,674 | $1,764 | $1,967 | $1,999 |