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 |
|---|---|---|---|---|---|
| Acadia Parish | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Allen Parish | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| Ascension Parish | $1,807 | $2,123 | $2,237 | $2,494 | $2,535 |
| Assumption Parish | $1,477 | $1,735 | $1,828 | $2,038 | $2,071 |
| Avoyelles Parish | $1,216 | $1,428 | $1,505 | $1,678 | $1,705 |
| Beauregard Parish | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Bienville Parish | $1,171 | $1,375 | $1,449 | $1,616 | $1,642 |
| Bossier Parish | $1,674 | $1,966 | $2,072 | $2,310 | $2,348 |
| Caddo Parish | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Calcasieu Parish | $1,597 | $1,875 | $1,976 | $2,203 | $2,239 |
| Caldwell Parish | $1,441 | $1,692 | $1,783 | $1,988 | $2,020 |
| Cameron Parish | $1,610 | $1,891 | $1,993 | $2,222 | $2,258 |
| Catahoula Parish | $1,275 | $1,498 | $1,578 | $1,759 | $1,788 |
| Claiborne Parish | $1,145 | $1,345 | $1,417 | $1,580 | $1,605 |
| Concordia Parish | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| De Soto Parish | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| East Baton Rouge Parish | $1,736 | $2,039 | $2,149 | $2,396 | $2,435 |
| East Carroll Parish | $1,301 | $1,528 | $1,610 | $1,795 | $1,824 |
| East Feliciana Parish | $1,486 | $1,745 | $1,839 | $2,050 | $2,084 |
| Evangeline Parish | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Franklin Parish | $1,315 | $1,544 | $1,627 | $1,814 | $1,843 |
| Grant Parish | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Iberia Parish | $1,421 | $1,669 | $1,759 | $1,961 | $1,993 |
| Iberville Parish | $1,511 | $1,775 | $1,870 | $2,085 | $2,119 |
| Jackson Parish | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Jefferson Parish | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |
| Jefferson Davis Parish | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Lafayette Parish | $1,640 | $1,926 | $2,030 | $2,263 | $2,300 |
| Lafourche Parish | $1,581 | $1,857 | $1,957 | $2,182 | $2,217 |
| La Salle Parish | $1,351 | $1,587 | $1,672 | $1,864 | $1,894 |
| Lincoln Parish | $1,565 | $1,838 | $1,937 | $2,160 | $2,195 |
| Livingston Parish | $1,649 | $1,937 | $2,041 | $2,276 | $2,312 |
| Madison Parish | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |
| Morehouse Parish | $1,309 | $1,537 | $1,620 | $1,806 | $1,835 |
| Natchitoches Parish | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Orleans Parish | $2,092 | $2,457 | $2,589 | $2,887 | $2,933 |
| Ouachita Parish | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Plaquemines Parish | $2,082 | $2,446 | $2,577 | $2,873 | $2,920 |
| Pointe Coupee Parish | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Rapides Parish | $1,558 | $1,830 | $1,928 | $2,150 | $2,184 |
| Red River Parish | $1,267 | $1,488 | $1,568 | $1,748 | $1,777 |
| Richland Parish | $1,339 | $1,572 | $1,657 | $1,848 | $1,877 |
| Sabine Parish | $1,400 | $1,645 | $1,733 | $1,932 | $1,963 |
| St. Bernard Parish | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |
| St. Charles Parish | $1,846 | $2,168 | $2,285 | $2,548 | $2,589 |
| St. Helena Parish | $1,223 | $1,436 | $1,513 | $1,687 | $1,714 |
| St. James Parish | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| St. John the Baptist Parish | $1,575 | $1,850 | $1,949 | $2,173 | $2,208 |
| St. Landry Parish | $1,360 | $1,597 | $1,683 | $1,877 | $1,907 |
| St. Martin Parish | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| St. Mary Parish | $1,462 | $1,718 | $1,810 | $2,018 | $2,051 |
| St. Tammany Parish | $1,825 | $2,144 | $2,259 | $2,519 | $2,559 |
| Tangipahoa Parish | $1,529 | $1,796 | $1,892 | $2,110 | $2,144 |
| Tensas Parish | $1,138 | $1,337 | $1,409 | $1,571 | $1,596 |
| Terrebonne Parish | $1,635 | $1,921 | $2,024 | $2,257 | $2,293 |
| Union Parish | $1,372 | $1,611 | $1,698 | $1,893 | $1,924 |
| Vermilion Parish | $1,492 | $1,752 | $1,846 | $2,058 | $2,092 |
| Vernon Parish | $1,458 | $1,712 | $1,804 | $2,011 | $2,044 |
| Washington Parish | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Webster Parish | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| West Baton Rouge Parish | $1,558 | $1,830 | $1,928 | $2,150 | $2,184 |
| West Carroll Parish | $1,271 | $1,493 | $1,573 | $1,754 | $1,782 |
| West Feliciana Parish | $1,710 | $2,008 | $2,116 | $2,359 | $2,397 |
| Winn Parish | $1,291 | $1,517 | $1,598 | $1,782 | $1,811 |