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 |
|---|---|---|---|---|---|
| Adams County | $2,210 | $2,596 | $2,735 | $3,050 | $3,099 |
| Alamosa County | $1,374 | $1,614 | $1,701 | $1,897 | $1,927 |
| Arapahoe County | $2,260 | $2,654 | $2,797 | $3,119 | $3,169 |
| Archuleta County | $1,924 | $2,260 | $2,381 | $2,655 | $2,698 |
| Baca County | $1,241 | $1,458 | $1,536 | $1,713 | $1,740 |
| Bent County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Boulder County | $2,545 | $2,989 | $3,150 | $3,512 | $3,569 |
| Broomfield County | $2,401 | $2,820 | $2,972 | $3,314 | $3,367 |
| Chaffee County | $1,935 | $2,273 | $2,395 | $2,670 | $2,714 |
| Cheyenne County | $1,387 | $1,628 | $1,716 | $1,913 | $1,944 |
| Clear Creek County | $2,190 | $2,572 | $2,710 | $3,022 | $3,070 |
| Conejos County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Costilla County | $1,423 | $1,671 | $1,761 | $1,964 | $1,995 |
| Crowley County | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Custer County | $1,930 | $2,267 | $2,389 | $2,664 | $2,707 |
| Delta County | $1,578 | $1,853 | $1,953 | $2,178 | $2,213 |
| Denver County | $2,313 | $2,717 | $2,863 | $3,192 | $3,244 |
| Dolores County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Douglas County | $2,670 | $3,136 | $3,305 | $3,685 | $3,745 |
| Eagle County | $2,607 | $3,061 | $3,226 | $3,597 | $3,655 |
| Elbert County | $2,572 | $3,021 | $3,183 | $3,549 | $3,606 |
| El Paso County | $2,052 | $2,410 | $2,540 | $2,832 | $2,878 |
| Fremont County | $1,589 | $1,867 | $1,967 | $2,193 | $2,229 |
| Garfield County | $2,203 | $2,588 | $2,727 | $3,041 | $3,090 |
| Gilpin County | $2,090 | $2,455 | $2,587 | $2,885 | $2,931 |
| Grand County | $2,031 | $2,386 | $2,514 | $2,803 | $2,848 |
| Gunnison County | $2,167 | $2,545 | $2,682 | $2,990 | $3,039 |
| Hinsdale County | $2,175 | $2,555 | $2,692 | $3,002 | $3,050 |
| Huerfano County | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Jackson County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Jefferson County | $2,317 | $2,721 | $2,867 | $3,197 | $3,248 |
| Kiowa County | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Kit Carson County | $1,642 | $1,928 | $2,032 | $2,266 | $2,302 |
| Lake County | $1,917 | $2,252 | $2,373 | $2,646 | $2,689 |
| La Plata County | $2,086 | $2,450 | $2,582 | $2,879 | $2,925 |
| Larimer County | $2,216 | $2,602 | $2,742 | $3,057 | $3,107 |
| Las Animas County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Lincoln County | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Logan County | $1,566 | $1,839 | $1,938 | $2,161 | $2,196 |
| Mesa County | $1,677 | $1,969 | $2,075 | $2,314 | $2,351 |
| Mineral County | $1,775 | $2,085 | $2,197 | $2,450 | $2,489 |
| Moffat County | $1,626 | $1,909 | $2,012 | $2,243 | $2,280 |
| Montezuma County | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Montrose County | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| Morgan County | $1,958 | $2,299 | $2,423 | $2,702 | $2,745 |
| Otero County | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Ouray County | $1,983 | $2,329 | $2,454 | $2,736 | $2,780 |
| Park County | $2,063 | $2,423 | $2,553 | $2,847 | $2,893 |
| Phillips County | $1,562 | $1,834 | $1,933 | $2,155 | $2,190 |
| Pitkin County | $2,794 | $3,282 | $3,458 | $3,856 | $3,918 |
| Prowers County | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |
| Pueblo County | $1,635 | $1,921 | $2,024 | $2,257 | $2,293 |
| Rio Blanco County | $1,476 | $1,734 | $1,827 | $2,037 | $2,070 |
| Rio Grande County | $1,408 | $1,654 | $1,743 | $1,943 | $1,975 |
| Routt County | $2,363 | $2,776 | $2,925 | $3,261 | $3,314 |
| Saguache County | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| San Juan County | $2,604 | $3,059 | $3,223 | $3,594 | $3,652 |
| San Miguel County | $2,379 | $2,794 | $2,944 | $3,283 | $3,336 |
| Sedgwick County | $1,279 | $1,502 | $1,583 | $1,765 | $1,794 |
| Summit County | $2,326 | $2,732 | $2,879 | $3,210 | $3,262 |
| Teller County | $1,890 | $2,220 | $2,339 | $2,608 | $2,650 |
| Washington County | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Weld County | $2,165 | $2,543 | $2,680 | $2,988 | $3,036 |
| Yuma County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |