Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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. Maximum Monthly Allowance County 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Churchill County $1,700 $1,997 $2,104 $2,346 $2,384 Clark County $1,900 $2,231 $2,351 $2,621 $2,664 Douglas County $2,107 $2,475 $2,608 $2,908 $2,955 Elko County $1,876 $2,204 $2,322 $2,589 $2,631 Esmeralda County $1,346 $1,581 $1,666 $1,858 $1,888 Eureka County $2,110 $2,479 $2,612 $2,912 $2,959 Humboldt County $1,676 $1,968 $2,074 $2,313 $2,350 Lander County $1,504 $1,766 $1,861 $2,075 $2,109 Lincoln County $1,519 $1,784 $1,880 $2,096 $2,130 Lyon County $1,755 $2,061 $2,172 $2,422 $2,461 Mineral County $1,387 $1,629 $1,717 $1,914 $1,945 Nye County $1,595 $1,873 $1,974 $2,201 $2,237 Pershing County $1,498 $1,759 $1,854 $2,067 $2,101 Storey County $1,730 $2,032 $2,141 $2,387 $2,426 Washoe County $2,063 $2,423 $2,553 $2,847 $2,893 White Pine County $1,544 $1,814 $1,911 $2,131 $2,165 Carson City $1,872 $2,199 $2,317 $2,583 $2,625 Related topic Local standards: Housing and utilities
