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 | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Alcorn County | $1,308 | $1,536 | $1,619 | $1,805 | $1,834 |
| Amite County | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Attala County | $1,235 | $1,450 | $1,528 | $1,704 | $1,731 |
| Benton County | $1,237 | $1,453 | $1,531 | $1,707 | $1,735 |
| Bolivar County | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Calhoun County | $1,184 | $1,390 | $1,465 | $1,633 | $1,660 |
| Carroll County | $1,329 | $1,561 | $1,645 | $1,834 | $1,864 |
| Chickasaw County | $1,177 | $1,383 | $1,457 | $1,625 | $1,651 |
| Choctaw County | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Claiborne County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Clarke County | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |
| Clay County | $1,305 | $1,533 | $1,615 | $1,801 | $1,830 |
| Coahoma County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Copiah County | $1,417 | $1,665 | $1,754 | $1,956 | $1,987 |
| Covington County | $1,315 | $1,545 | $1,628 | $1,815 | $1,845 |
| DeSoto County | $1,682 | $1,976 | $2,082 | $2,321 | $2,359 |
| Forrest County | $1,460 | $1,715 | $1,807 | $2,015 | $2,047 |
| Franklin County | $1,316 | $1,546 | $1,629 | $1,816 | $1,846 |
| George County | $1,420 | $1,667 | $1,757 | $1,959 | $1,991 |
| Greene County | $1,175 | $1,380 | $1,454 | $1,621 | $1,647 |
| Grenada County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Hancock County | $1,577 | $1,852 | $1,952 | $2,176 | $2,212 |
| Harrison County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Hinds County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Holmes County | $1,113 | $1,308 | $1,378 | $1,536 | $1,561 |
| Humphreys County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Issaquena County | $1,878 | $2,205 | $2,324 | $2,591 | $2,633 |
| Itawamba County | $1,235 | $1,450 | $1,528 | $1,704 | $1,731 |
| Jackson County | $1,575 | $1,850 | $1,949 | $2,173 | $2,208 |
| Jasper County | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |
| Jefferson County | $1,199 | $1,408 | $1,484 | $1,655 | $1,681 |
| Jefferson Davis County | $1,252 | $1,470 | $1,549 | $1,727 | $1,755 |
| Jones County | $1,372 | $1,611 | $1,698 | $1,893 | $1,924 |
| Kemper County | $1,258 | $1,478 | $1,557 | $1,736 | $1,764 |
| Lafayette County | $1,734 | $2,037 | $2,146 | $2,393 | $2,431 |
| Lamar County | $1,604 | $1,884 | $1,985 | $2,213 | $2,249 |
| Lauderdale County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Lawrence County | $1,270 | $1,492 | $1,572 | $1,753 | $1,781 |
| Leake County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Lee County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Leflore County | $1,308 | $1,536 | $1,619 | $1,805 | $1,834 |
| Lincoln County | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Lowndes County | $1,394 | $1,637 | $1,725 | $1,923 | $1,954 |
| Madison County | $1,842 | $2,164 | $2,280 | $2,542 | $2,583 |
| Marion County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Marshall County | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Monroe County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Montgomery County | $1,367 | $1,606 | $1,692 | $1,887 | $1,917 |
| Neshoba County | $1,234 | $1,449 | $1,527 | $1,703 | $1,730 |
| Newton County | $1,241 | $1,458 | $1,536 | $1,713 | $1,740 |
| Noxubee County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Oktibbeha County | $1,619 | $1,902 | $2,004 | $2,234 | $2,271 |
| Panola County | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Pearl River County | $1,500 | $1,761 | $1,856 | $2,069 | $2,103 |
| Perry County | $1,535 | $1,803 | $1,900 | $2,119 | $2,153 |
| Pike County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Pontotoc County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Prentiss County | $1,209 | $1,420 | $1,496 | $1,668 | $1,695 |
| Quitman County | $1,211 | $1,423 | $1,499 | $1,671 | $1,698 |
| Rankin County | $1,618 | $1,901 | $2,003 | $2,233 | $2,269 |
| Scott County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Sharkey County | $1,830 | $2,149 | $2,265 | $2,525 | $2,566 |
| Simpson County | $1,337 | $1,571 | $1,655 | $1,845 | $1,875 |
| Smith County | $1,244 | $1,461 | $1,540 | $1,717 | $1,745 |
| Stone County | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Sunflower County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Tallahatchie County | $1,183 | $1,389 | $1,464 | $1,632 | $1,659 |
| Tate County | $1,610 | $1,891 | $1,993 | $2,222 | $2,258 |
| Tippah County | $1,314 | $1,543 | $1,626 | $1,813 | $1,842 |
| Tishomingo County | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Tunica County | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Union County | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Walthall County | $1,372 | $1,611 | $1,698 | $1,893 | $1,924 |
| Warren County | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Washington County | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Wayne County | $1,258 | $1,478 | $1,557 | $1,736 | $1,764 |
| Webster County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Wilkinson County | $1,238 | $1,454 | $1,532 | $1,708 | $1,736 |
| Winston County | $1,309 | $1,537 | $1,620 | $1,806 | $1,835 |
| Yalobusha County | $1,229 | $1,443 | $1,521 | $1,696 | $1,723 |
| Yazoo County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |