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 Abbeville County $1,340 $1,573 $1,658 $1,849 $1,879 Aiken County $1,429 $1,679 $1,769 $1,972 $2,004 Allendale County $1,248 $1,465 $1,544 $1,722 $1,749 Anderson County $1,415 $1,662 $1,751 $1,952 $1,984 Bamberg County $1,350 $1,586 $1,671 $1,863 $1,893 Barnwell County $1,395 $1,639 $1,727 $1,926 $1,957 Beaufort County $1,949 $2,289 $2,412 $2,689 $2,733 Berkeley County $1,681 $1,974 $2,080 $2,319 $2,357 Calhoun County $1,440 $1,691 $1,782 $1,987 $2,019 Charleston County $2,103 $2,470 $2,603 $2,902 $2,949 Cherokee County $1,257 $1,477 $1,556 $1,735 $1,763 Chester County $1,272 $1,494 $1,574 $1,755 $1,783 Chesterfield County $1,258 $1,478 $1,557 $1,736 $1,764 Clarendon County $1,324 $1,554 $1,638 $1,826 $1,856 Colleton County $1,407 $1,652 $1,741 $1,941 $1,973 Darlington County $1,324 $1,555 $1,639 $1,827 $1,857 Dillon County $1,326 $1,557 $1,641 $1,830 $1,859 Dorchester County $1,787 $2,099 $2,212 $2,466 $2,506 Edgefield County $1,375 $1,615 $1,702 $1,898 $1,928 Fairfield County $1,433 $1,684 $1,774 $1,978 $2,010 Florence County $1,441 $1,693 $1,784 $1,989 $2,021 Georgetown County $1,603 $1,883 $1,984 $2,212 $2,248 Greenville County $1,605 $1,886 $1,987 $2,216 $2,251 Greenwood County $1,344 $1,578 $1,663 $1,854 $1,884 Hampton County $1,316 $1,546 $1,629 $1,816 $1,846 Horry County $1,515 $1,779 $1,875 $2,091 $2,124 Jasper County $1,582 $1,858 $1,958 $2,183 $2,218 Kershaw County $1,493 $1,754 $1,848 $2,061 $2,094 Lancaster County $1,687 $1,982 $2,088 $2,328 $2,366 Laurens County $1,323 $1,554 $1,637 $1,825 $1,855 Lee County $1,206 $1,416 $1,492 $1,664 $1,690 Lexington County $1,502 $1,764 $1,859 $2,073 $2,106 McCormick County $1,352 $1,588 $1,673 $1,865 $1,896 Marion County $1,241 $1,458 $1,536 $1,713 $1,740 Marlboro County $1,186 $1,393 $1,468 $1,637 $1,663 Newberry County $1,345 $1,579 $1,664 $1,855 $1,885 Oconee County $1,423 $1,671 $1,761 $1,964 $1,995 Orangeburg County $1,401 $1,646 $1,734 $1,933 $1,965 Pickens County $1,462 $1,718 $1,810 $2,018 $2,051 Richland County $1,602 $1,882 $1,983 $2,211 $2,247 Saluda County $1,452 $1,705 $1,797 $2,004 $2,036 Spartanburg County $1,461 $1,716 $1,808 $2,016 $2,048 Sumter County $1,370 $1,610 $1,696 $1,891 $1,922 Union County $1,213 $1,424 $1,501 $1,674 $1,701 Williamsburg County $1,271 $1,493 $1,573 $1,754 $1,782 York County $1,728 $2,030 $2,139 $2,385 $2,423 Related topic Local standards: Housing and utilities
