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 |
|---|---|---|---|---|---|
| Albany County | $1,985 | $2,332 | $2,457 | $2,740 | $2,784 |
| Allegany County | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Bronx County | $2,810 | $3,301 | $3,478 | $3,878 | $3,941 |
| Broome County | $1,494 | $1,755 | $1,849 | $2,062 | $2,095 |
| Cattaraugus County | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Cayuga County | $1,596 | $1,874 | $1,975 | $2,202 | $2,238 |
| Chautauqua County | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| Chemung County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Chenango County | $1,501 | $1,763 | $1,858 | $2,072 | $2,105 |
| Clinton County | $1,640 | $1,926 | $2,030 | $2,263 | $2,300 |
| Columbia County | $1,967 | $2,311 | $2,435 | $2,715 | $2,759 |
| Cortland County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Delaware County | $1,521 | $1,787 | $1,883 | $2,100 | $2,133 |
| Dutchess County | $2,474 | $2,906 | $3,062 | $3,414 | $3,469 |
| Erie County | $1,659 | $1,948 | $2,053 | $2,289 | $2,326 |
| Essex County | $1,620 | $1,903 | $2,005 | $2,236 | $2,272 |
| Franklin County | $1,464 | $1,720 | $1,812 | $2,020 | $2,053 |
| Fulton County | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Genesee County | $1,563 | $1,835 | $1,934 | $2,156 | $2,191 |
| Greene County | $1,926 | $2,262 | $2,384 | $2,658 | $2,701 |
| Hamilton County | $1,521 | $1,787 | $1,883 | $2,100 | $2,133 |
| Herkimer County | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Jefferson County | $1,607 | $1,888 | $1,989 | $2,218 | $2,254 |
| Kings County | $3,259 | $3,828 | $4,034 | $4,498 | $4,571 |
| Lewis County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Livingston County | $1,605 | $1,886 | $1,987 | $2,216 | $2,251 |
| Madison County | $1,629 | $1,913 | $2,016 | $2,248 | $2,284 |
| Monroe County | $1,711 | $2,009 | $2,117 | $2,360 | $2,399 |
| Montgomery County | $1,565 | $1,838 | $1,937 | $2,160 | $2,195 |
| Nassau County | $3,499 | $4,110 | $4,331 | $4,829 | $4,907 |
| New York County | $3,974 | $4,667 | $4,918 | $5,484 | $5,572 |
| Niagara County | $1,580 | $1,856 | $1,956 | $2,181 | $2,216 |
| Oneida County | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Onondaga County | $1,678 | $1,971 | $2,077 | $2,316 | $2,353 |
| Ontario County | $1,693 | $1,988 | $2,095 | $2,336 | $2,374 |
| Orange County | $2,569 | $3,018 | $3,180 | $3,546 | $3,603 |
| Orleans County | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Oswego County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Otsego County | $1,601 | $1,881 | $1,982 | $2,210 | $2,246 |
| Putnam County | $2,926 | $3,436 | $3,621 | $4,037 | $4,103 |
| Queens County | $2,905 | $3,412 | $3,595 | $4,008 | $4,073 |
| Rensselaer County | $1,948 | $2,288 | $2,411 | $2,688 | $2,732 |
| Richmond County | $2,820 | $3,312 | $3,490 | $3,891 | $3,954 |
| Rockland County | $3,349 | $3,934 | $4,145 | $4,622 | $4,696 |
| St. Lawrence County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Saratoga County | $2,054 | $2,412 | $2,542 | $2,834 | $2,880 |
| Schenectady County | $1,865 | $2,190 | $2,308 | $2,573 | $2,615 |
| Schoharie County | $1,674 | $1,966 | $2,072 | $2,310 | $2,348 |
| Schuyler County | $1,610 | $1,891 | $1,993 | $2,222 | $2,258 |
| Seneca County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Steuben County | $1,529 | $1,796 | $1,892 | $2,110 | $2,144 |
| Suffolk County | $3,085 | $3,623 | $3,818 | $4,257 | $4,326 |
| Sullivan County | $1,908 | $2,242 | $2,362 | $2,634 | $2,676 |
| Tioga County | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Tompkins County | $2,009 | $2,360 | $2,487 | $2,773 | $2,818 |
| Ulster County | $2,205 | $2,590 | $2,729 | $3,043 | $3,092 |
| Warren County | $1,767 | $2,075 | $2,187 | $2,439 | $2,478 |
| Washington County | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Wayne County | $1,595 | $1,873 | $1,974 | $2,201 | $2,237 |
| Westchester County | $3,647 | $4,284 | $4,514 | $5,033 | $5,114 |
| Wyoming County | $1,538 | $1,807 | $1,904 | $2,123 | $2,157 |
| Yates County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |