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 | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Allen County | $1,404 | $1,649 | $1,738 | $1,938 | $1,969 |
| Ashland County | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Ashtabula County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Athens County | $1,498 | $1,759 | $1,854 | $2,067 | $2,101 |
| Auglaize County | $1,437 | $1,688 | $1,779 | $1,984 | $2,016 |
| Belmont County | $1,351 | $1,587 | $1,672 | $1,864 | $1,894 |
| Brown County | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Butler County | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Carroll County | $1,456 | $1,710 | $1,802 | $2,009 | $2,042 |
| Champaign County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Clark County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Clermont County | $1,738 | $2,041 | $2,151 | $2,398 | $2,437 |
| Clinton County | $1,440 | $1,691 | $1,782 | $1,987 | $2,019 |
| Columbiana County | $1,343 | $1,577 | $1,662 | $1,853 | $1,883 |
| Coshocton County | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| Crawford County | $1,224 | $1,438 | $1,515 | $1,689 | $1,716 |
| Cuyahoga County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Darke County | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Defiance County | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Delaware County | $2,426 | $2,850 | $3,003 | $3,348 | $3,402 |
| Erie County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Fairfield County | $1,795 | $2,109 | $2,222 | $2,478 | $2,518 |
| Fayette County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Franklin County | $1,832 | $2,151 | $2,267 | $2,528 | $2,569 |
| Fulton County | $1,479 | $1,738 | $1,831 | $2,042 | $2,075 |
| Gallia County | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Geauga County | $1,993 | $2,341 | $2,467 | $2,751 | $2,795 |
| Greene County | $1,774 | $2,084 | $2,196 | $2,449 | $2,488 |
| Guernsey County | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Hamilton County | $1,735 | $2,038 | $2,147 | $2,394 | $2,433 |
| Hancock County | $1,534 | $1,802 | $1,899 | $2,117 | $2,152 |
| Hardin County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Harrison County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Henry County | $1,412 | $1,658 | $1,747 | $1,948 | $1,979 |
| Highland County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Hocking County | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Holmes County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Huron County | $1,373 | $1,612 | $1,699 | $1,894 | $1,925 |
| Jackson County | $1,349 | $1,584 | $1,669 | $1,861 | $1,891 |
| Jefferson County | $1,296 | $1,522 | $1,604 | $1,788 | $1,817 |
| Knox County | $1,551 | $1,822 | $1,920 | $2,141 | $2,175 |
| Lake County | $1,607 | $1,888 | $1,989 | $2,218 | $2,254 |
| Lawrence County | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Licking County | $1,762 | $2,070 | $2,181 | $2,432 | $2,471 |
| Logan County | $1,479 | $1,737 | $1,830 | $2,040 | $2,073 |
| Lorain County | $1,627 | $1,910 | $2,013 | $2,244 | $2,281 |
| Lucas County | $1,521 | $1,787 | $1,883 | $2,100 | $2,133 |
| Madison County | $1,627 | $1,911 | $2,014 | $2,246 | $2,282 |
| Mahoning County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Marion County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Medina County | $1,788 | $2,100 | $2,213 | $2,467 | $2,507 |
| Meigs County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Mercer County | $1,433 | $1,683 | $1,773 | $1,977 | $2,009 |
| Miami County | $1,546 | $1,815 | $1,913 | $2,133 | $2,167 |
| Monroe County | $1,301 | $1,528 | $1,610 | $1,795 | $1,824 |
| Montgomery County | $1,541 | $1,810 | $1,907 | $2,126 | $2,161 |
| Morgan County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Morrow County | $1,583 | $1,859 | $1,959 | $2,184 | $2,220 |
| Muskingum County | $1,453 | $1,706 | $1,798 | $2,005 | $2,037 |
| Noble County | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Ottawa County | $1,572 | $1,847 | $1,946 | $2,170 | $2,205 |
| Paulding County | $1,312 | $1,541 | $1,624 | $1,811 | $1,840 |
| Perry County | $1,498 | $1,759 | $1,854 | $2,067 | $2,101 |
| Pickaway County | $1,738 | $2,041 | $2,151 | $2,398 | $2,437 |
| Pike County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Portage County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Preble County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Putnam County | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| Richland County | $1,367 | $1,606 | $1,692 | $1,887 | $1,917 |
| Ross County | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Sandusky County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Scioto County | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Seneca County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Shelby County | $1,511 | $1,775 | $1,870 | $2,085 | $2,119 |
| Stark County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Summit County | $1,577 | $1,852 | $1,952 | $2,176 | $2,212 |
| Trumbull County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Tuscarawas County | $1,441 | $1,693 | $1,784 | $1,989 | $2,021 |
| Union County | $1,975 | $2,319 | $2,444 | $2,725 | $2,769 |
| Van Wert County | $1,260 | $1,480 | $1,560 | $1,739 | $1,767 |
| Vinton County | $1,387 | $1,628 | $1,716 | $1,913 | $1,944 |
| Warren County | $2,001 | $2,350 | $2,476 | $2,761 | $2,805 |
| Washington County | $1,391 | $1,633 | $1,721 | $1,919 | $1,950 |
| Wayne County | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Williams County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Wood County | $1,718 | $2,018 | $2,126 | $2,370 | $2,409 |
| Wyandot County | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |