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 Aleutians East Borough $1,711 $2,009 $2,117 $2,360 $2,399 Aleutians West Census Area $2,459 $2,888 $3,043 $3,393 $3,448 Anchorage Municipality $2,277 $2,674 $2,818 $3,142 $3,193 Bethel Census Area $1,977 $2,322 $2,447 $2,728 $2,772 Bristol Bay Borough $2,178 $2,559 $2,696 $3,006 $3,055 Chugach Census Area, Alaska $2,199 $2,582 $2,721 $3,034 $3,083 Copper River Census Area, Alaska $1,856 $2,180 $2,297 $2,561 $2,603 Denali Borough $1,930 $2,266 $2,388 $2,663 $2,706 Dillingham Census Area $2,280 $2,678 $2,822 $3,147 $3,197 Fairbanks North Star Borough $2,145 $2,520 $2,655 $2,960 $3,008 Haines Borough $1,866 $2,191 $2,309 $2,575 $2,616 Hoonah-Angoon Census Area $1,578 $1,853 $1,953 $2,178 $2,213 Juneau City and Borough $2,329 $2,736 $2,883 $3,215 $3,266 Kenai Peninsula Borough $1,916 $2,250 $2,371 $2,644 $2,686 Ketchikan Gateway Borough $2,189 $2,571 $2,709 $3,021 $3,069 Kodiak Island Borough $2,243 $2,634 $2,776 $3,095 $3,145 Kusilvak Census Area $861 $1,011 $1,065 $1,187 $1,207 Lake and Peninsula Borough $1,057 $1,241 $1,308 $1,458 $1,482 Matanuska-Susitna Borough $2,009 $2,359 $2,486 $2,772 $2,817 Nome Census Area $1,803 $2,117 $2,231 $2,488 $2,528 North Slope Borough $1,414 $1,661 $1,750 $1,951 $1,983 Northwest Arctic Borough $1,681 $1,975 $2,081 $2,320 $2,358 Petersburg Census Area $1,780 $2,091 $2,203 $2,456 $2,496 Prince of Wales-Hyder Census Area $1,868 $2,194 $2,312 $2,578 $2,619 Sitka City and Borough $2,468 $2,899 $3,055 $3,406 $3,461 Skagway Municipality $2,349 $2,759 $2,907 $3,241 $3,294 Southeast Fairbanks Census Area $1,755 $2,061 $2,172 $2,422 $2,461 Wrangell City and Borough $1,622 $1,905 $2,007 $2,238 $2,274 Yakutat City and Borough $1,393 $1,636 $1,724 $1,922 $1,953 Yukon-Koyukuk Census Area $1,357 $1,593 $1,679 $1,872 $1,902 Related topic Local standards: Housing and utilities
