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 |
|---|---|---|---|---|---|
| Appling County | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Atkinson County | $1,154 | $1,355 | $1,428 | $1,592 | $1,618 |
| Bacon County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Baker County | $1,234 | $1,449 | $1,527 | $1,703 | $1,730 |
| Baldwin County | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Banks County | $1,517 | $1,781 | $1,877 | $2,093 | $2,127 |
| Barrow County | $1,627 | $1,910 | $2,013 | $2,244 | $2,281 |
| Bartow County | $1,703 | $2,000 | $2,108 | $2,350 | $2,388 |
| Ben Hill County | $1,345 | $1,579 | $1,664 | $1,855 | $1,885 |
| Berrien County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Bibb County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Bleckley County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Brantley County | $1,281 | $1,505 | $1,586 | $1,768 | $1,797 |
| Brooks County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Bryan County | $2,032 | $2,387 | $2,515 | $2,804 | $2,849 |
| Bulloch County | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Burke County | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Butts County | $1,555 | $1,827 | $1,925 | $2,146 | $2,181 |
| Calhoun County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Camden County | $1,600 | $1,879 | $1,980 | $2,208 | $2,243 |
| Candler County | $1,358 | $1,595 | $1,681 | $1,874 | $1,905 |
| Carroll County | $1,565 | $1,838 | $1,937 | $2,160 | $2,195 |
| Catoosa County | $1,479 | $1,738 | $1,831 | $2,042 | $2,075 |
| Charlton County | $1,309 | $1,537 | $1,620 | $1,806 | $1,835 |
| Chatham County | $1,791 | $2,104 | $2,217 | $2,472 | $2,512 |
| Chattahoochee County | $1,587 | $1,864 | $1,964 | $2,190 | $2,225 |
| Chattooga County | $1,288 | $1,513 | $1,594 | $1,777 | $1,806 |
| Cherokee County | $2,001 | $2,350 | $2,476 | $2,761 | $2,805 |
| Clarke County | $1,635 | $1,921 | $2,024 | $2,257 | $2,293 |
| Clay County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Clayton County | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Clinch County | $1,296 | $1,522 | $1,604 | $1,788 | $1,817 |
| Cobb County | $2,054 | $2,412 | $2,542 | $2,834 | $2,880 |
| Coffee County | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Colquitt County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Columbia County | $1,849 | $2,171 | $2,288 | $2,551 | $2,592 |
| Cook County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Coweta County | $1,893 | $2,224 | $2,343 | $2,612 | $2,655 |
| Crawford County | $1,290 | $1,516 | $1,597 | $1,781 | $1,809 |
| Crisp County | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Dade County | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Dawson County | $1,918 | $2,253 | $2,374 | $2,647 | $2,690 |
| Decatur County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| DeKalb County | $1,993 | $2,340 | $2,466 | $2,750 | $2,794 |
| Dodge County | $1,463 | $1,719 | $1,811 | $2,019 | $2,052 |
| Dooly County | $1,440 | $1,691 | $1,782 | $1,987 | $2,019 |
| Dougherty County | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Douglas County | $1,742 | $2,046 | $2,156 | $2,404 | $2,443 |
| Early County | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Echols County | $1,261 | $1,481 | $1,561 | $1,741 | $1,769 |
| Effingham County | $1,748 | $2,053 | $2,163 | $2,412 | $2,451 |
| Elbert County | $1,364 | $1,602 | $1,688 | $1,882 | $1,913 |
| Emanuel County | $1,220 | $1,433 | $1,510 | $1,684 | $1,711 |
| Evans County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Fannin County | $1,530 | $1,797 | $1,894 | $2,112 | $2,146 |
| Fayette County | $2,280 | $2,678 | $2,822 | $3,147 | $3,197 |
| Floyd County | $1,533 | $1,800 | $1,897 | $2,115 | $2,149 |
| Forsyth County | $2,406 | $2,826 | $2,978 | $3,320 | $3,374 |
| Franklin County | $1,508 | $1,771 | $1,866 | $2,081 | $2,114 |
| Fulton County | $2,329 | $2,735 | $2,882 | $3,213 | $3,265 |
| Gilmer County | $1,547 | $1,817 | $1,915 | $2,135 | $2,170 |
| Glascock County | $1,886 | $2,215 | $2,334 | $2,602 | $2,644 |
| Glynn County | $1,730 | $2,032 | $2,141 | $2,387 | $2,426 |
| Gordon County | $1,479 | $1,738 | $1,831 | $2,042 | $2,075 |
| Grady County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Greene County | $1,999 | $2,348 | $2,474 | $2,759 | $2,803 |
| Gwinnett County | $2,025 | $2,378 | $2,506 | $2,794 | $2,839 |
| Habersham County | $1,517 | $1,781 | $1,877 | $2,093 | $2,127 |
| Hall County | $1,762 | $2,070 | $2,181 | $2,432 | $2,471 |
| Hancock County | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Haralson County | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Harris County | $1,921 | $2,257 | $2,378 | $2,651 | $2,694 |
| Hart County | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Heard County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Henry County | $1,802 | $2,116 | $2,230 | $2,486 | $2,527 |
| Houston County | $1,623 | $1,907 | $2,009 | $2,240 | $2,276 |
| Irwin County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Jackson County | $1,827 | $2,146 | $2,261 | $2,521 | $2,562 |
| Jasper County | $1,504 | $1,767 | $1,862 | $2,076 | $2,110 |
| Jeff Davis County | $1,307 | $1,535 | $1,617 | $1,803 | $1,832 |
| Jefferson County | $1,281 | $1,505 | $1,586 | $1,768 | $1,797 |
| Jenkins County | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Johnson County | $1,357 | $1,593 | $1,679 | $1,872 | $1,902 |
| Jones County | $1,568 | $1,842 | $1,941 | $2,164 | $2,199 |
| Lamar County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Lanier County | $1,495 | $1,756 | $1,850 | $2,063 | $2,096 |
| Laurens County | $1,434 | $1,684 | $1,775 | $1,979 | $2,011 |
| Lee County | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Liberty County | $1,525 | $1,791 | $1,887 | $2,104 | $2,138 |
| Lincoln County | $1,635 | $1,921 | $2,024 | $2,257 | $2,293 |
| Long County | $1,655 | $1,944 | $2,048 | $2,284 | $2,320 |
| Lowndes County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Lumpkin County | $1,609 | $1,889 | $1,991 | $2,220 | $2,256 |
| McDuffie County | $1,437 | $1,688 | $1,779 | $1,984 | $2,016 |
| McIntosh County | $1,548 | $1,818 | $1,916 | $2,136 | $2,171 |
| Macon County | $1,153 | $1,354 | $1,427 | $1,591 | $1,617 |
| Madison County | $1,430 | $1,680 | $1,770 | $1,974 | $2,005 |
| Marion County | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Meriwether County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Miller County | $1,525 | $1,791 | $1,887 | $2,104 | $2,138 |
| Mitchell County | $1,432 | $1,682 | $1,772 | $1,976 | $2,008 |
| Monroe County | $1,756 | $2,062 | $2,173 | $2,423 | $2,462 |
| Montgomery County | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Morgan County | $1,831 | $2,150 | $2,266 | $2,527 | $2,567 |
| Murray County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Muscogee County | $1,566 | $1,839 | $1,938 | $2,161 | $2,196 |
| Newton County | $1,660 | $1,950 | $2,055 | $2,291 | $2,328 |
| Oconee County | $2,127 | $2,499 | $2,633 | $2,936 | $2,983 |
| Oglethorpe County | $1,449 | $1,702 | $1,793 | $1,999 | $2,031 |
| Paulding County | $1,776 | $2,086 | $2,198 | $2,451 | $2,490 |
| Peach County | $1,655 | $1,944 | $2,048 | $2,284 | $2,320 |
| Pickens County | $1,698 | $1,995 | $2,102 | $2,344 | $2,382 |
| Pierce County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Pike County | $1,793 | $2,106 | $2,219 | $2,474 | $2,514 |
| Polk County | $1,478 | $1,736 | $1,829 | $2,039 | $2,072 |
| Pulaski County | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| Putnam County | $1,523 | $1,789 | $1,885 | $2,102 | $2,136 |
| Quitman County | $1,096 | $1,287 | $1,356 | $1,512 | $1,536 |
| Rabun County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Randolph County | $1,237 | $1,453 | $1,531 | $1,707 | $1,735 |
| Richmond County | $1,465 | $1,721 | $1,813 | $2,021 | $2,054 |
| Rockdale County | $1,759 | $2,066 | $2,177 | $2,427 | $2,467 |
| Schley County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Screven County | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Seminole County | $1,321 | $1,552 | $1,635 | $1,823 | $1,852 |
| Spalding County | $1,547 | $1,816 | $1,914 | $2,134 | $2,169 |
| Stephens County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Stewart County | $1,140 | $1,339 | $1,411 | $1,573 | $1,599 |
| Sumter County | $1,390 | $1,632 | $1,720 | $1,918 | $1,949 |
| Talbot County | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| Taliaferro County | $1,290 | $1,515 | $1,596 | $1,780 | $1,808 |
| Tattnall County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Taylor County | $1,269 | $1,490 | $1,570 | $1,751 | $1,779 |
| Telfair County | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Terrell County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Thomas County | $1,562 | $1,834 | $1,933 | $2,155 | $2,190 |
| Tift County | $1,403 | $1,647 | $1,736 | $1,936 | $1,967 |
| Toombs County | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| Towns County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Treutlen County | $1,293 | $1,518 | $1,600 | $1,784 | $1,813 |
| Troup County | $1,565 | $1,838 | $1,937 | $2,160 | $2,195 |
| Turner County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Twiggs County | $1,304 | $1,532 | $1,614 | $1,800 | $1,829 |
| Union County | $1,594 | $1,872 | $1,973 | $2,200 | $2,235 |
| Upson County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Walker County | $1,440 | $1,691 | $1,782 | $1,987 | $2,019 |
| Walton County | $1,853 | $2,176 | $2,293 | $2,557 | $2,598 |
| Ware County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Warren County | $1,298 | $1,525 | $1,607 | $1,792 | $1,821 |
| Washington County | $1,428 | $1,677 | $1,767 | $1,970 | $2,002 |
| Wayne County | $1,429 | $1,679 | $1,769 | $1,972 | $2,004 |
| Webster County | $1,340 | $1,573 | $1,658 | $1,849 | $1,879 |
| Wheeler County | $1,110 | $1,304 | $1,374 | $1,532 | $1,557 |
| White County | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Whitfield County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Wilcox County | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Wilkes County | $1,392 | $1,635 | $1,723 | $1,921 | $1,952 |
| Wilkinson County | $1,230 | $1,444 | $1,522 | $1,697 | $1,724 |
| Worth County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |