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 |
|---|---|---|---|---|---|
| Ada County | $1,880 | $2,208 | $2,327 | $2,595 | $2,636 |
| Adams County | $1,572 | $1,847 | $1,946 | $2,170 | $2,205 |
| Bannock County | $1,517 | $1,782 | $1,878 | $2,094 | $2,128 |
| Bear Lake County | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Benewah County | $1,485 | $1,744 | $1,838 | $2,049 | $2,082 |
| Bingham County | $1,517 | $1,782 | $1,878 | $2,094 | $2,128 |
| Blaine County | $2,046 | $2,403 | $2,532 | $2,823 | $2,869 |
| Boise County | $1,733 | $2,036 | $2,145 | $2,392 | $2,430 |
| Bonner County | $1,804 | $2,119 | $2,233 | $2,490 | $2,530 |
| Bonneville County | $1,614 | $1,896 | $1,998 | $2,228 | $2,264 |
| Boundary County | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Butte County | $1,405 | $1,650 | $1,739 | $1,939 | $1,970 |
| Camas County | $1,749 | $2,054 | $2,164 | $2,413 | $2,452 |
| Canyon County | $1,629 | $1,913 | $2,016 | $2,248 | $2,284 |
| Caribou County | $1,375 | $1,615 | $1,702 | $1,898 | $1,928 |
| Cassia County | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Clark County | $1,658 | $1,947 | $2,052 | $2,288 | $2,325 |
| Clearwater County | $1,490 | $1,750 | $1,844 | $2,056 | $2,089 |
| Custer County | $1,553 | $1,824 | $1,922 | $2,143 | $2,178 |
| Elmore County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Franklin County | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Fremont County | $1,529 | $1,796 | $1,892 | $2,110 | $2,144 |
| Gem County | $1,544 | $1,814 | $1,911 | $2,131 | $2,165 |
| Gooding County | $1,344 | $1,578 | $1,663 | $1,854 | $1,884 |
| Idaho County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Jefferson County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Jerome County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Kootenai County | $1,798 | $2,112 | $2,225 | $2,481 | $2,521 |
| Latah County | $1,740 | $2,043 | $2,153 | $2,401 | $2,439 |
| Lemhi County | $1,486 | $1,745 | $1,839 | $2,050 | $2,084 |
| Lewis County | $1,378 | $1,619 | $1,706 | $1,902 | $1,933 |
| Lincoln County | $1,401 | $1,646 | $1,734 | $1,933 | $1,965 |
| Madison County | $1,655 | $1,944 | $2,048 | $2,284 | $2,320 |
| Minidoka County | $1,443 | $1,695 | $1,786 | $1,991 | $2,024 |
| Nez Perce County | $1,702 | $2,000 | $2,107 | $2,349 | $2,387 |
| Oneida County | $1,449 | $1,702 | $1,793 | $1,999 | $2,031 |
| Owyhee County | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Payette County | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Power County | $1,433 | $1,684 | $1,774 | $1,978 | $2,010 |
| Shoshone County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Teton County | $1,924 | $2,260 | $2,381 | $2,655 | $2,698 |
| Twin Falls County | $1,589 | $1,866 | $1,966 | $2,192 | $2,227 |
| Valley County | $1,851 | $2,174 | $2,291 | $2,554 | $2,596 |
| Washington County | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |