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 | $1,218 | $1,430 | $1,507 | $1,680 | $1,707 |
| Alfalfa County | $1,291 | $1,517 | $1,598 | $1,782 | $1,811 |
| Atoka County | $1,433 | $1,683 | $1,773 | $1,977 | $2,009 |
| Beaver County | $1,487 | $1,746 | $1,840 | $2,052 | $2,085 |
| Beckham County | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Blaine County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Bryan County | $1,416 | $1,664 | $1,753 | $1,955 | $1,986 |
| Caddo County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Canadian County | $1,740 | $2,043 | $2,153 | $2,401 | $2,439 |
| Carter County | $1,499 | $1,760 | $1,855 | $2,068 | $2,102 |
| Cherokee County | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Choctaw County | $1,312 | $1,541 | $1,624 | $1,811 | $1,840 |
| Cimarron County | $1,157 | $1,359 | $1,432 | $1,597 | $1,622 |
| Cleveland County | $1,721 | $2,021 | $2,130 | $2,375 | $2,413 |
| Coal County | $1,235 | $1,451 | $1,529 | $1,705 | $1,732 |
| Comanche County | $1,479 | $1,738 | $1,831 | $2,042 | $2,075 |
| Cotton County | $1,299 | $1,526 | $1,608 | $1,793 | $1,822 |
| Craig County | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Creek County | $1,489 | $1,749 | $1,843 | $2,055 | $2,088 |
| Custer County | $1,586 | $1,863 | $1,963 | $2,189 | $2,224 |
| Delaware County | $1,423 | $1,671 | $1,761 | $1,964 | $1,995 |
| Dewey County | $1,332 | $1,564 | $1,648 | $1,838 | $1,867 |
| Ellis County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Garfield County | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Garvin County | $1,417 | $1,665 | $1,754 | $1,956 | $1,987 |
| Grady County | $1,608 | $1,889 | $1,990 | $2,219 | $2,255 |
| Grant County | $1,298 | $1,525 | $1,607 | $1,792 | $1,821 |
| Greer County | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Harmon County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Harper County | $1,353 | $1,590 | $1,675 | $1,868 | $1,898 |
| Haskell County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Hughes County | $1,232 | $1,447 | $1,525 | $1,700 | $1,728 |
| Jackson County | $1,470 | $1,726 | $1,819 | $2,028 | $2,061 |
| Jefferson County | $1,234 | $1,449 | $1,527 | $1,703 | $1,730 |
| Johnston County | $1,314 | $1,543 | $1,626 | $1,813 | $1,842 |
| Kay County | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Kingfisher County | $1,538 | $1,807 | $1,904 | $2,123 | $2,157 |
| Kiowa County | $1,259 | $1,479 | $1,558 | $1,737 | $1,765 |
| Latimer County | $1,200 | $1,409 | $1,485 | $1,656 | $1,683 |
| Le Flore County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Lincoln County | $1,423 | $1,671 | $1,761 | $1,964 | $1,995 |
| Logan County | $1,779 | $2,090 | $2,202 | $2,455 | $2,495 |
| Love County | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| McClain County | $1,783 | $2,094 | $2,207 | $2,461 | $2,501 |
| McCurtain County | $1,289 | $1,514 | $1,595 | $1,778 | $1,807 |
| McIntosh County | $1,323 | $1,554 | $1,637 | $1,825 | $1,855 |
| Major County | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Marshall County | $1,377 | $1,617 | $1,704 | $1,900 | $1,931 |
| Mayes County | $1,451 | $1,704 | $1,796 | $2,003 | $2,035 |
| Murray County | $1,382 | $1,624 | $1,711 | $1,908 | $1,939 |
| Muskogee County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Noble County | $1,417 | $1,665 | $1,754 | $1,956 | $1,987 |
| Nowata County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Okfuskee County | $1,238 | $1,454 | $1,532 | $1,708 | $1,736 |
| Oklahoma County | $1,693 | $1,988 | $2,095 | $2,336 | $2,374 |
| Okmulgee County | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| Osage County | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Ottawa County | $1,256 | $1,476 | $1,555 | $1,734 | $1,762 |
| Pawnee County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Payne County | $1,697 | $1,993 | $2,100 | $2,342 | $2,379 |
| Pittsburg County | $1,358 | $1,595 | $1,681 | $1,874 | $1,905 |
| Pontotoc County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Pottawatomie County | $1,429 | $1,679 | $1,769 | $1,972 | $2,004 |
| Pushmataha County | $1,246 | $1,463 | $1,542 | $1,719 | $1,747 |
| Roger Mills County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Rogers County | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Seminole County | $1,273 | $1,495 | $1,575 | $1,756 | $1,784 |
| Sequoyah County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Stephens County | $1,400 | $1,645 | $1,733 | $1,932 | $1,963 |
| Texas County | $1,373 | $1,612 | $1,699 | $1,894 | $1,925 |
| Tillman County | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Tulsa County | $1,679 | $1,972 | $2,078 | $2,317 | $2,354 |
| Wagoner County | $1,603 | $1,883 | $1,984 | $2,212 | $2,248 |
| Washington County | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Washita County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Woods County | $1,384 | $1,626 | $1,713 | $1,910 | $1,941 |
| Woodward County | $1,523 | $1,789 | $1,885 | $2,102 | $2,136 |