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 |
|---|---|---|---|---|---|
| Autauga County | $1,533 | $1,800 | $1,897 | $2,115 | $2,149 |
| Baldwin County | $1,658 | $1,947 | $2,052 | $2,288 | $2,325 |
| Barbour County | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Bibb County | $1,345 | $1,579 | $1,664 | $1,855 | $1,885 |
| Blount County | $1,447 | $1,700 | $1,791 | $1,997 | $2,029 |
| Bullock County | $1,252 | $1,471 | $1,550 | $1,728 | $1,756 |
| Butler County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Calhoun County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Chambers County | $1,251 | $1,469 | $1,548 | $1,726 | $1,754 |
| Cherokee County | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Chilton County | $1,377 | $1,617 | $1,704 | $1,900 | $1,931 |
| Choctaw County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Clarke County | $1,458 | $1,712 | $1,804 | $2,011 | $2,044 |
| Clay County | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Cleburne County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Coffee County | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Colbert County | $1,374 | $1,614 | $1,701 | $1,897 | $1,927 |
| Conecuh County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Coosa County | $1,169 | $1,373 | $1,447 | $1,613 | $1,639 |
| Covington County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Crenshaw County | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Cullman County | $1,413 | $1,660 | $1,749 | $1,950 | $1,982 |
| Dale County | $1,281 | $1,504 | $1,585 | $1,767 | $1,796 |
| Dallas County | $1,300 | $1,527 | $1,609 | $1,794 | $1,823 |
| DeKalb County | $1,302 | $1,529 | $1,611 | $1,796 | $1,825 |
| Elmore County | $1,520 | $1,785 | $1,881 | $2,097 | $2,131 |
| Escambia County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Etowah County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Fayette County | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Franklin County | $1,308 | $1,536 | $1,619 | $1,805 | $1,834 |
| Geneva County | $1,340 | $1,574 | $1,659 | $1,850 | $1,880 |
| Greene County | $1,176 | $1,382 | $1,456 | $1,623 | $1,650 |
| Hale County | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Henry County | $1,290 | $1,515 | $1,596 | $1,780 | $1,808 |
| Houston County | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Jackson County | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Jefferson County | $1,646 | $1,933 | $2,037 | $2,271 | $2,308 |
| Lamar County | $1,302 | $1,529 | $1,611 | $1,796 | $1,825 |
| Lauderdale County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Lawrence County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Lee County | $1,592 | $1,870 | $1,970 | $2,197 | $2,232 |
| Limestone County | $1,567 | $1,840 | $1,939 | $2,162 | $2,197 |
| Lowndes County | $1,262 | $1,482 | $1,562 | $1,742 | $1,770 |
| Macon County | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Madison County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Marengo County | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |
| Marion County | $1,257 | $1,477 | $1,556 | $1,735 | $1,763 |
| Marshall County | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Mobile County | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Monroe County | $1,211 | $1,423 | $1,499 | $1,671 | $1,698 |
| Montgomery County | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Morgan County | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Perry County | $1,284 | $1,508 | $1,589 | $1,772 | $1,800 |
| Pickens County | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Pike County | $1,386 | $1,628 | $1,715 | $1,912 | $1,943 |
| Randolph County | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Russell County | $1,445 | $1,697 | $1,788 | $1,994 | $2,026 |
| St. Clair County | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Shelby County | $1,769 | $2,077 | $2,189 | $2,441 | $2,480 |
| Sumter County | $1,260 | $1,480 | $1,560 | $1,739 | $1,767 |
| Talladega County | $1,351 | $1,587 | $1,672 | $1,864 | $1,894 |
| Tallapoosa County | $1,286 | $1,511 | $1,592 | $1,775 | $1,804 |
| Tuscaloosa County | $1,615 | $1,897 | $1,999 | $2,229 | $2,265 |
| Walker County | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Washington County | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Wilcox County | $1,290 | $1,515 | $1,596 | $1,780 | $1,808 |
| Winston County | $1,403 | $1,647 | $1,736 | $1,936 | $1,967 |