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 U.S. Trustee Program.
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 |
|---|---|---|---|---|---|
| Alameda County | $3,481 | $4,088 | $4,308 | $4,803 | $4,881 |
| Alpine County | $2,322 | $2,727 | $2,874 | $3,205 | $3,256 |
| Amador County | $2,211 | $2,596 | $2,736 | $3,051 | $3,100 |
| Butte County | $2,076 | $2,438 | $2,569 | $2,864 | $2,911 |
| Calaveras County | $2,259 | $2,653 | $2,796 | $3,118 | $3,168 |
| Colusa County | $1,982 | $2,328 | $2,453 | $2,735 | $2,779 |
| Contra Costa County | $3,170 | $3,723 | $3,923 | $4,374 | $4,445 |
| Del Norte County | $1,740 | $2,044 | $2,154 | $2,402 | $2,440 |
| El Dorado County | $2,773 | $3,257 | $3,432 | $3,827 | $3,888 |
| Fresno County | $2,007 | $2,357 | $2,484 | $2,770 | $2,814 |
| Glenn County | $1,807 | $2,122 | $2,236 | $2,493 | $2,533 |
| Humboldt County | $2,077 | $2,439 | $2,570 | $2,866 | $2,912 |
| Imperial County | $1,792 | $2,105 | $2,218 | $2,473 | $2,513 |
| Inyo County | $2,165 | $2,542 | $2,679 | $2,987 | $3,035 |
| Kern County | $1,938 | $2,277 | $2,399 | $2,675 | $2,718 |
| Kings County | $1,837 | $2,157 | $2,273 | $2,534 | $2,575 |
| Lake County | $1,879 | $2,207 | $2,326 | $2,593 | $2,635 |
| Lassen County | $1,807 | $2,123 | $2,237 | $2,494 | $2,535 |
| Los Angeles County | $2,999 | $3,523 | $3,712 | $4,139 | $4,206 |
| Madera County | $1,980 | $2,326 | $2,451 | $2,733 | $2,777 |
| Marin County | $4,314 | $5,067 | $5,339 | $5,953 | $6,049 |
| Mariposa County | $2,016 | $2,368 | $2,495 | $2,782 | $2,827 |
| Mendocino County | $2,247 | $2,639 | $2,781 | $3,101 | $3,151 |
| Merced County | $1,898 | $2,229 | $2,349 | $2,619 | $2,661 |
| Modoc County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Mono County | $2,540 | $2,983 | $3,143 | $3,504 | $3,561 |
| Monterey County | $2,682 | $3,150 | $3,319 | $3,701 | $3,760 |
| Napa County | $3,057 | $3,591 | $3,784 | $4,219 | $4,287 |
| Nevada County | $2,628 | $3,086 | $3,252 | $3,626 | $3,685 |
| Orange County | $3,203 | $3,762 | $3,964 | $4,420 | $4,491 |
| Placer County | $2,793 | $3,281 | $3,457 | $3,855 | $3,917 |
| Plumas County | $1,875 | $2,203 | $2,321 | $2,588 | $2,630 |
| Riverside County | $2,493 | $2,928 | $3,085 | $3,440 | $3,495 |
| Sacramento County | $2,382 | $2,798 | $2,948 | $3,287 | $3,340 |
| San Benito County | $3,034 | $3,563 | $3,755 | $4,187 | $4,254 |
| San Bernardino County | $2,304 | $2,706 | $2,851 | $3,179 | $3,230 |
| San Diego County | $2,964 | $3,481 | $3,668 | $4,090 | $4,156 |
| San Francisco County | $4,181 | $4,910 | $5,174 | $5,769 | $5,862 |
| San Joaquin County | $2,342 | $2,751 | $2,899 | $3,232 | $3,285 |
| San Luis Obispo County | $2,727 | $3,203 | $3,375 | $3,763 | $3,824 |
| San Mateo County | $3,969 | $4,661 | $4,912 | $5,477 | $5,565 |
| Santa Barbara County | $2,749 | $3,228 | $3,402 | $3,793 | $3,854 |
| Santa Clara County | $3,890 | $4,568 | $4,814 | $5,368 | $5,454 |
| Santa Cruz County | $3,238 | $3,803 | $4,007 | $4,468 | $4,540 |
| Shasta County | $1,943 | $2,282 | $2,405 | $2,682 | $2,725 |
| Sierra County | $2,077 | $2,440 | $2,571 | $2,867 | $2,913 |
| Siskiyou County | $1,777 | $2,087 | $2,199 | $2,452 | $2,491 |
| Solano County | $2,607 | $3,061 | $3,226 | $3,597 | $3,655 |
| Sonoma County | $2,900 | $3,406 | $3,589 | $4,002 | $4,066 |
| Stanislaus County | $2,109 | $2,477 | $2,610 | $2,910 | $2,957 |
| Sutter County | $2,022 | $2,375 | $2,503 | $2,791 | $2,836 |
| Tehama County | $1,816 | $2,133 | $2,248 | $2,507 | $2,547 |
| Trinity County | $1,810 | $2,126 | $2,240 | $2,498 | $2,538 |
| Tulare County | $1,836 | $2,156 | $2,272 | $2,533 | $2,574 |
| Tuolumne County | $2,227 | $2,615 | $2,756 | $3,073 | $3,123 |
| Ventura County | $2,910 | $3,417 | $3,601 | $4,015 | $4,080 |
| Yolo County | $2,553 | $2,999 | $3,160 | $3,523 | $3,580 |
| Yuba County | $2,122 | $2,492 | $2,626 | $2,928 | $2,975 |