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 |
|---|---|---|---|---|---|
| Abbeville County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Aiken County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Allendale County | $1,304 | $1,532 | $1,614 | $1,800 | $1,829 |
| Anderson County | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Bamberg County | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Barnwell County | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| Beaufort County | $1,982 | $2,328 | $2,453 | $2,735 | $2,779 |
| Berkeley County | $1,706 | $2,003 | $2,111 | $2,354 | $2,392 |
| Calhoun County | $1,475 | $1,732 | $1,825 | $2,035 | $2,068 |
| Charleston County | $2,131 | $2,503 | $2,637 | $2,940 | $2,988 |
| Cherokee County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Chester County | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Chesterfield County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Clarendon County | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Colleton County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Darlington County | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Dillon County | $1,261 | $1,481 | $1,561 | $1,741 | $1,769 |
| Dorchester County | $1,797 | $2,111 | $2,224 | $2,480 | $2,520 |
| Edgefield County | $1,445 | $1,697 | $1,788 | $1,994 | $2,026 |
| Fairfield County | $1,475 | $1,733 | $1,826 | $2,036 | $2,069 |
| Florence County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Georgetown County | $1,577 | $1,852 | $1,952 | $2,176 | $2,212 |
| Greenville County | $1,615 | $1,897 | $1,999 | $2,229 | $2,265 |
| Greenwood County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Hampton County | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Horry County | $1,526 | $1,793 | $1,889 | $2,106 | $2,140 |
| Jasper County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Kershaw County | $1,471 | $1,727 | $1,820 | $2,029 | $2,062 |
| Lancaster County | $1,738 | $2,041 | $2,151 | $2,398 | $2,437 |
| Laurens County | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Lee County | $1,214 | $1,425 | $1,502 | $1,675 | $1,702 |
| Lexington County | $1,503 | $1,765 | $1,860 | $2,074 | $2,107 |
| McCormick County | $1,401 | $1,646 | $1,734 | $1,933 | $1,965 |
| Marion County | $1,161 | $1,364 | $1,437 | $1,602 | $1,628 |
| Marlboro County | $1,227 | $1,441 | $1,518 | $1,693 | $1,720 |
| Newberry County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Oconee County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Orangeburg County | $1,391 | $1,633 | $1,721 | $1,919 | $1,950 |
| Pickens County | $1,479 | $1,737 | $1,830 | $2,040 | $2,073 |
| Richland County | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| Saluda County | $1,447 | $1,700 | $1,791 | $1,997 | $2,029 |
| Spartanburg County | $1,468 | $1,724 | $1,817 | $2,026 | $2,059 |
| Sumter County | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Union County | $1,182 | $1,388 | $1,463 | $1,631 | $1,658 |
| Williamsburg County | $1,278 | $1,501 | $1,582 | $1,764 | $1,792 |
| York County | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |