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 |
|---|---|---|---|---|---|
| Alamance County | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Alexander County | $1,373 | $1,612 | $1,699 | $1,894 | $1,925 |
| Alleghany County | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Anson County | $1,344 | $1,578 | $1,663 | $1,854 | $1,884 |
| Ashe County | $1,403 | $1,647 | $1,736 | $1,936 | $1,967 |
| Avery County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Beaufort County | $1,589 | $1,867 | $1,967 | $2,193 | $2,229 |
| Bertie County | $1,392 | $1,635 | $1,723 | $1,921 | $1,952 |
| Bladen County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Brunswick County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Buncombe County | $1,782 | $2,093 | $2,206 | $2,460 | $2,499 |
| Burke County | $1,321 | $1,552 | $1,635 | $1,823 | $1,852 |
| Cabarrus County | $1,833 | $2,153 | $2,269 | $2,530 | $2,571 |
| Caldwell County | $1,315 | $1,545 | $1,628 | $1,815 | $1,845 |
| Camden County | $1,829 | $2,148 | $2,263 | $2,523 | $2,564 |
| Carteret County | $1,778 | $2,089 | $2,201 | $2,454 | $2,494 |
| Caswell County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Catawba County | $1,404 | $1,649 | $1,738 | $1,938 | $1,969 |
| Chatham County | $1,979 | $2,324 | $2,449 | $2,731 | $2,775 |
| Cherokee County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Chowan County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Clay County | $1,544 | $1,814 | $1,911 | $2,131 | $2,165 |
| Cleveland County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Columbus County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Craven County | $1,515 | $1,779 | $1,875 | $2,091 | $2,124 |
| Cumberland County | $1,568 | $1,842 | $1,941 | $2,164 | $2,199 |
| Currituck County | $1,907 | $2,240 | $2,360 | $2,631 | $2,674 |
| Dare County | $1,989 | $2,336 | $2,462 | $2,745 | $2,789 |
| Davidson County | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Davie County | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Duplin County | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Durham County | $1,816 | $2,132 | $2,247 | $2,505 | $2,546 |
| Edgecombe County | $1,386 | $1,628 | $1,715 | $1,912 | $1,943 |
| Forsyth County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Franklin County | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Gaston County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Gates County | $1,527 | $1,794 | $1,890 | $2,107 | $2,141 |
| Graham County | $1,208 | $1,419 | $1,495 | $1,667 | $1,694 |
| Granville County | $1,632 | $1,917 | $2,020 | $2,252 | $2,289 |
| Greene County | $1,242 | $1,459 | $1,537 | $1,714 | $1,741 |
| Guilford County | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Halifax County | $1,343 | $1,577 | $1,662 | $1,853 | $1,883 |
| Harnett County | $1,626 | $1,909 | $2,012 | $2,243 | $2,280 |
| Haywood County | $1,520 | $1,785 | $1,881 | $2,097 | $2,131 |
| Henderson County | $1,641 | $1,927 | $2,031 | $2,265 | $2,301 |
| Hertford County | $1,347 | $1,582 | $1,667 | $1,859 | $1,889 |
| Hoke County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Hyde County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Iredell County | $1,724 | $2,025 | $2,134 | $2,379 | $2,418 |
| Jackson County | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Johnston County | $1,669 | $1,961 | $2,066 | $2,304 | $2,341 |
| Jones County | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Lee County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Lenoir County | $1,348 | $1,583 | $1,668 | $1,860 | $1,890 |
| Lincoln County | $1,654 | $1,943 | $2,047 | $2,282 | $2,319 |
| McDowell County | $1,290 | $1,515 | $1,596 | $1,780 | $1,808 |
| Macon County | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Madison County | $1,614 | $1,895 | $1,997 | $2,227 | $2,263 |
| Martin County | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Mecklenburg County | $1,860 | $2,185 | $2,302 | $2,567 | $2,608 |
| Mitchell County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Montgomery County | $1,432 | $1,682 | $1,772 | $1,976 | $2,008 |
| Moore County | $1,783 | $2,094 | $2,207 | $2,461 | $2,501 |
| Nash County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| New Hanover County | $1,859 | $2,184 | $2,301 | $2,566 | $2,607 |
| Northampton County | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Onslow County | $1,563 | $1,835 | $1,934 | $2,156 | $2,191 |
| Orange County | $2,172 | $2,551 | $2,688 | $2,997 | $3,046 |
| Pamlico County | $1,605 | $1,885 | $1,986 | $2,214 | $2,250 |
| Pasquotank County | $1,654 | $1,943 | $2,047 | $2,282 | $2,319 |
| Pender County | $1,807 | $2,122 | $2,236 | $2,493 | $2,533 |
| Perquimans County | $1,604 | $1,884 | $1,985 | $2,213 | $2,249 |
| Person County | $1,456 | $1,710 | $1,802 | $2,009 | $2,042 |
| Pitt County | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Polk County | $1,434 | $1,684 | $1,775 | $1,979 | $2,011 |
| Randolph County | $1,364 | $1,602 | $1,688 | $1,882 | $1,913 |
| Richmond County | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Robeson County | $1,305 | $1,533 | $1,615 | $1,801 | $1,830 |
| Rockingham County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Rowan County | $1,462 | $1,718 | $1,810 | $2,018 | $2,051 |
| Rutherford County | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Sampson County | $1,347 | $1,582 | $1,667 | $1,859 | $1,889 |
| Scotland County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Stanly County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Stokes County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Surry County | $1,353 | $1,590 | $1,675 | $1,868 | $1,898 |
| Swain County | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Transylvania County | $1,580 | $1,855 | $1,955 | $2,180 | $2,215 |
| Tyrrell County | $1,547 | $1,817 | $1,915 | $2,135 | $2,170 |
| Union County | $1,907 | $2,240 | $2,360 | $2,631 | $2,674 |
| Vance County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Wake County | $2,054 | $2,412 | $2,542 | $2,834 | $2,880 |
| Warren County | $1,420 | $1,667 | $1,757 | $1,959 | $1,991 |
| Washington County | $1,315 | $1,544 | $1,627 | $1,814 | $1,843 |
| Watauga County | $1,685 | $1,980 | $2,086 | $2,326 | $2,363 |
| Wayne County | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Wilkes County | $1,276 | $1,498 | $1,579 | $1,761 | $1,789 |
| Wilson County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Yadkin County | $1,331 | $1,563 | $1,647 | $1,836 | $1,866 |
| Yancey County | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |