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 |
|---|---|---|---|---|---|
| Adair County | $1,321 | $1,552 | $1,635 | $1,823 | $1,852 |
| Andrew County | $1,514 | $1,778 | $1,874 | $2,090 | $2,123 |
| Atchison County | $1,229 | $1,443 | $1,521 | $1,696 | $1,723 |
| Audrain County | $1,197 | $1,406 | $1,482 | $1,652 | $1,679 |
| Barry County | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Barton County | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Bates County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Benton County | $1,282 | $1,506 | $1,587 | $1,770 | $1,798 |
| Bollinger County | $1,255 | $1,474 | $1,553 | $1,732 | $1,760 |
| Boone County | $1,687 | $1,982 | $2,088 | $2,328 | $2,366 |
| Buchanan County | $1,441 | $1,692 | $1,783 | $1,988 | $2,020 |
| Butler County | $1,242 | $1,459 | $1,537 | $1,714 | $1,741 |
| Caldwell County | $1,467 | $1,722 | $1,815 | $2,024 | $2,056 |
| Callaway County | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Camden County | $1,590 | $1,868 | $1,968 | $2,194 | $2,230 |
| Cape Girardeau County | $1,535 | $1,803 | $1,900 | $2,119 | $2,153 |
| Carroll County | $1,225 | $1,439 | $1,516 | $1,690 | $1,718 |
| Carter County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Cass County | $1,804 | $2,119 | $2,233 | $2,490 | $2,530 |
| Cedar County | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Chariton County | $1,254 | $1,473 | $1,552 | $1,730 | $1,758 |
| Christian County | $1,658 | $1,947 | $2,052 | $2,288 | $2,325 |
| Clark County | $1,386 | $1,628 | $1,715 | $1,912 | $1,943 |
| Clay County | $1,801 | $2,115 | $2,229 | $2,485 | $2,525 |
| Clinton County | $1,634 | $1,919 | $2,022 | $2,255 | $2,291 |
| Cole County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Cooper County | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Crawford County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Dade County | $1,308 | $1,536 | $1,619 | $1,805 | $1,834 |
| Dallas County | $1,290 | $1,516 | $1,597 | $1,781 | $1,809 |
| Daviess County | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| DeKalb County | $1,517 | $1,781 | $1,877 | $2,093 | $2,127 |
| Dent County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Douglas County | $1,240 | $1,457 | $1,535 | $1,712 | $1,739 |
| Dunklin County | $1,227 | $1,441 | $1,518 | $1,693 | $1,720 |
| Franklin County | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Gasconade County | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Gentry County | $1,231 | $1,446 | $1,524 | $1,699 | $1,727 |
| Greene County | $1,464 | $1,720 | $1,812 | $2,020 | $2,053 |
| Grundy County | $1,295 | $1,521 | $1,603 | $1,787 | $1,816 |
| Harrison County | $1,348 | $1,583 | $1,668 | $1,860 | $1,890 |
| Henry County | $1,346 | $1,581 | $1,666 | $1,858 | $1,888 |
| Hickory County | $1,138 | $1,336 | $1,408 | $1,570 | $1,595 |
| Holt County | $1,267 | $1,488 | $1,568 | $1,748 | $1,777 |
| Howard County | $1,428 | $1,677 | $1,767 | $1,970 | $2,002 |
| Howell County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Iron County | $1,238 | $1,454 | $1,532 | $1,708 | $1,736 |
| Jackson County | $1,702 | $1,999 | $2,106 | $2,348 | $2,386 |
| Jasper County | $1,358 | $1,595 | $1,681 | $1,874 | $1,905 |
| Jefferson County | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Johnson County | $1,577 | $1,852 | $1,952 | $2,176 | $2,212 |
| Knox County | $1,309 | $1,537 | $1,620 | $1,806 | $1,835 |
| Laclede County | $1,315 | $1,544 | $1,627 | $1,814 | $1,843 |
| Lafayette County | $1,512 | $1,776 | $1,871 | $2,086 | $2,120 |
| Lawrence County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Lewis County | $1,146 | $1,346 | $1,418 | $1,581 | $1,607 |
| Lincoln County | $1,573 | $1,848 | $1,947 | $2,171 | $2,206 |
| Linn County | $1,227 | $1,441 | $1,518 | $1,693 | $1,720 |
| Livingston County | $1,294 | $1,519 | $1,601 | $1,785 | $1,814 |
| McDonald County | $1,288 | $1,513 | $1,594 | $1,777 | $1,806 |
| Macon County | $1,284 | $1,508 | $1,589 | $1,772 | $1,800 |
| Madison County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Maries County | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Marion County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Mercer County | $1,172 | $1,376 | $1,450 | $1,617 | $1,643 |
| Miller County | $1,301 | $1,528 | $1,610 | $1,795 | $1,824 |
| Mississippi County | $1,164 | $1,367 | $1,440 | $1,606 | $1,632 |
| Moniteau County | $1,409 | $1,655 | $1,744 | $1,945 | $1,976 |
| Monroe County | $1,346 | $1,581 | $1,666 | $1,858 | $1,888 |
| Montgomery County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Morgan County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| New Madrid County | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Newton County | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Nodaway County | $1,402 | $1,647 | $1,735 | $1,935 | $1,966 |
| Oregon County | $1,234 | $1,449 | $1,527 | $1,703 | $1,730 |
| Osage County | $1,527 | $1,794 | $1,890 | $2,107 | $2,141 |
| Ozark County | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Pemiscot County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Perry County | $1,433 | $1,683 | $1,773 | $1,977 | $2,009 |
| Pettis County | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Phelps County | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Pike County | $1,273 | $1,495 | $1,575 | $1,756 | $1,784 |
| Platte County | $2,003 | $2,353 | $2,479 | $2,764 | $2,809 |
| Polk County | $1,428 | $1,677 | $1,767 | $1,970 | $2,002 |
| Pulaski County | $1,510 | $1,774 | $1,869 | $2,084 | $2,118 |
| Putnam County | $1,257 | $1,477 | $1,556 | $1,735 | $1,763 |
| Ralls County | $1,420 | $1,667 | $1,757 | $1,959 | $1,991 |
| Randolph County | $1,340 | $1,573 | $1,658 | $1,849 | $1,879 |
| Ray County | $1,530 | $1,797 | $1,894 | $2,112 | $2,146 |
| Reynolds County | $1,210 | $1,421 | $1,497 | $1,669 | $1,696 |
| Ripley County | $1,169 | $1,373 | $1,447 | $1,613 | $1,639 |
| St. Charles County | $1,857 | $2,181 | $2,298 | $2,562 | $2,604 |
| St. Clair County | $1,275 | $1,498 | $1,578 | $1,759 | $1,788 |
| Ste. Genevieve County | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| St. Francois County | $1,334 | $1,567 | $1,651 | $1,841 | $1,871 |
| St. Louis County | $1,780 | $2,091 | $2,203 | $2,456 | $2,496 |
| Saline County | $1,330 | $1,562 | $1,646 | $1,835 | $1,865 |
| Schuyler County | $1,206 | $1,417 | $1,493 | $1,665 | $1,692 |
| Scotland County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Scott County | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Shannon County | $1,235 | $1,450 | $1,528 | $1,704 | $1,731 |
| Shelby County | $1,200 | $1,409 | $1,485 | $1,656 | $1,683 |
| Stoddard County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Stone County | $1,526 | $1,793 | $1,889 | $2,106 | $2,140 |
| Sullivan County | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Taney County | $1,465 | $1,721 | $1,813 | $2,021 | $2,054 |
| Texas County | $1,218 | $1,430 | $1,507 | $1,680 | $1,707 |
| Vernon County | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Warren County | $1,567 | $1,840 | $1,939 | $2,162 | $2,197 |
| Washington County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Wayne County | $1,222 | $1,435 | $1,512 | $1,686 | $1,713 |
| Webster County | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Worth County | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Wright County | $1,223 | $1,436 | $1,513 | $1,687 | $1,714 |
| St. Louis city | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |