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 |
|---|---|---|---|---|---|
| Aitkin County | $1,643 | $1,930 | $2,034 | $2,268 | $2,305 |
| Anoka County | $1,987 | $2,334 | $2,459 | $2,742 | $2,786 |
| Becker County | $1,762 | $2,070 | $2,181 | $2,432 | $2,471 |
| Beltrami County | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Benton County | $1,778 | $2,088 | $2,200 | $2,453 | $2,493 |
| Big Stone County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Blue Earth County | $1,726 | $2,027 | $2,136 | $2,382 | $2,420 |
| Brown County | $1,505 | $1,768 | $1,863 | $2,077 | $2,111 |
| Carlton County | $1,743 | $2,047 | $2,157 | $2,405 | $2,444 |
| Carver County | $2,438 | $2,863 | $3,017 | $3,364 | $3,418 |
| Cass County | $1,618 | $1,901 | $2,003 | $2,233 | $2,269 |
| Chippewa County | $1,536 | $1,804 | $1,901 | $2,120 | $2,154 |
| Chisago County | $2,032 | $2,387 | $2,515 | $2,804 | $2,849 |
| Clay County | $1,871 | $2,197 | $2,315 | $2,581 | $2,623 |
| Clearwater County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Cook County | $1,760 | $2,067 | $2,178 | $2,428 | $2,468 |
| Cottonwood County | $1,436 | $1,686 | $1,777 | $1,981 | $2,013 |
| Crow Wing County | $1,682 | $1,976 | $2,082 | $2,321 | $2,359 |
| Dakota County | $2,128 | $2,500 | $2,634 | $2,937 | $2,984 |
| Dodge County | $1,875 | $2,203 | $2,321 | $2,588 | $2,630 |
| Douglas County | $1,792 | $2,105 | $2,218 | $2,473 | $2,513 |
| Faribault County | $1,390 | $1,632 | $1,720 | $1,918 | $1,949 |
| Fillmore County | $1,608 | $1,889 | $1,990 | $2,219 | $2,255 |
| Freeborn County | $1,462 | $1,718 | $1,810 | $2,018 | $2,051 |
| Goodhue County | $1,849 | $2,171 | $2,288 | $2,551 | $2,592 |
| Grant County | $1,510 | $1,774 | $1,869 | $2,084 | $2,118 |
| Hennepin County | $2,222 | $2,610 | $2,750 | $3,066 | $3,116 |
| Houston County | $1,728 | $2,030 | $2,139 | $2,385 | $2,423 |
| Hubbard County | $1,703 | $2,000 | $2,108 | $2,350 | $2,388 |
| Isanti County | $1,906 | $2,239 | $2,359 | $2,630 | $2,673 |
| Itasca County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Jackson County | $1,387 | $1,628 | $1,716 | $1,913 | $1,944 |
| Kanabec County | $1,694 | $1,989 | $2,096 | $2,337 | $2,375 |
| Kandiyohi County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Kittson County | $1,498 | $1,759 | $1,854 | $2,067 | $2,101 |
| Koochiching County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Lac qui Parle County | $1,444 | $1,696 | $1,787 | $1,993 | $2,025 |
| Lake County | $1,584 | $1,860 | $1,960 | $2,185 | $2,221 |
| Lake of the Woods County | $1,579 | $1,854 | $1,954 | $2,179 | $2,214 |
| Le Sueur County | $1,866 | $2,192 | $2,310 | $2,576 | $2,617 |
| Lincoln County | $1,490 | $1,750 | $1,844 | $2,056 | $2,089 |
| Lyon County | $1,591 | $1,869 | $1,969 | $2,195 | $2,231 |
| McLeod County | $1,736 | $2,039 | $2,149 | $2,396 | $2,435 |
| Mahnomen County | $1,465 | $1,721 | $1,813 | $2,021 | $2,054 |
| Marshall County | $1,507 | $1,770 | $1,865 | $2,079 | $2,113 |
| Martin County | $1,391 | $1,633 | $1,721 | $1,919 | $1,950 |
| Meeker County | $1,685 | $1,979 | $2,085 | $2,325 | $2,362 |
| Mille Lacs County | $1,765 | $2,074 | $2,185 | $2,436 | $2,476 |
| Morrison County | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Mower County | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Murray County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Nicollet County | $1,805 | $2,120 | $2,234 | $2,491 | $2,531 |
| Nobles County | $1,565 | $1,838 | $1,937 | $2,160 | $2,195 |
| Norman County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Olmsted County | $1,959 | $2,300 | $2,424 | $2,703 | $2,746 |
| Otter Tail County | $1,673 | $1,965 | $2,071 | $2,309 | $2,346 |
| Pennington County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Pine County | $1,660 | $1,950 | $2,055 | $2,291 | $2,328 |
| Pipestone County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Polk County | $1,707 | $2,005 | $2,113 | $2,356 | $2,394 |
| Pope County | $1,698 | $1,994 | $2,101 | $2,343 | $2,380 |
| Ramsey County | $1,988 | $2,335 | $2,461 | $2,744 | $2,788 |
| Red Lake County | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Redwood County | $1,451 | $1,704 | $1,796 | $2,003 | $2,035 |
| Renville County | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| Rice County | $1,959 | $2,301 | $2,425 | $2,704 | $2,748 |
| Rock County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Roseau County | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| St. Louis County | $1,627 | $1,910 | $2,013 | $2,244 | $2,281 |
| Scott County | $2,294 | $2,694 | $2,839 | $3,165 | $3,217 |
| Sherburne County | $2,011 | $2,362 | $2,489 | $2,775 | $2,820 |
| Sibley County | $1,699 | $1,996 | $2,103 | $2,345 | $2,383 |
| Stearns County | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |
| Steele County | $1,765 | $2,074 | $2,185 | $2,436 | $2,476 |
| Stevens County | $1,573 | $1,848 | $1,947 | $2,171 | $2,206 |
| Swift County | $1,501 | $1,763 | $1,858 | $2,072 | $2,105 |
| Todd County | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| Traverse County | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Wabasha County | $1,820 | $2,138 | $2,253 | $2,512 | $2,553 |
| Wadena County | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Waseca County | $1,619 | $1,902 | $2,004 | $2,234 | $2,271 |
| Washington County | $2,261 | $2,655 | $2,798 | $3,120 | $3,170 |
| Watonwan County | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Wilkin County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Winona County | $1,631 | $1,916 | $2,019 | $2,251 | $2,288 |
| Wright County | $2,068 | $2,428 | $2,559 | $2,853 | $2,899 |
| Yellow Medicine County | $1,515 | $1,779 | $1,875 | $2,091 | $2,124 |