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 |
|---|---|---|---|---|---|
| Accomack County | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Albemarle County | $2,224 | $2,612 | $2,752 | $3,068 | $3,118 |
| Alleghany County | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |
| Amelia County | $1,694 | $1,989 | $2,096 | $2,337 | $2,375 |
| Amherst County | $1,369 | $1,608 | $1,694 | $1,889 | $1,919 |
| Appomattox County | $1,445 | $1,697 | $1,788 | $1,994 | $2,026 |
| Arlington County | $3,249 | $3,816 | $4,021 | $4,483 | $4,556 |
| Augusta County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Bath County | $1,346 | $1,581 | $1,666 | $1,858 | $1,888 |
| Bedford County | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Bland County | $1,297 | $1,523 | $1,605 | $1,790 | $1,818 |
| Botetourt County | $1,666 | $1,957 | $2,062 | $2,299 | $2,336 |
| Brunswick County | $1,305 | $1,533 | $1,615 | $1,801 | $1,830 |
| Buchanan County | $1,269 | $1,491 | $1,571 | $1,752 | $1,780 |
| Buckingham County | $1,416 | $1,664 | $1,753 | $1,955 | $1,986 |
| Campbell County | $1,391 | $1,633 | $1,721 | $1,919 | $1,950 |
| Caroline County | $1,787 | $2,099 | $2,212 | $2,466 | $2,506 |
| Carroll County | $1,230 | $1,444 | $1,522 | $1,697 | $1,724 |
| Charles City County | $1,561 | $1,833 | $1,932 | $2,154 | $2,189 |
| Charlotte County | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Chesterfield County | $1,926 | $2,262 | $2,384 | $2,658 | $2,701 |
| Clarke County | $2,199 | $2,582 | $2,721 | $3,034 | $3,083 |
| Craig County | $1,425 | $1,674 | $1,764 | $1,967 | $1,999 |
| Culpeper County | $1,928 | $2,264 | $2,386 | $2,660 | $2,703 |
| Cumberland County | $1,538 | $1,807 | $1,904 | $2,123 | $2,157 |
| Dickenson County | $1,158 | $1,360 | $1,433 | $1,598 | $1,624 |
| Dinwiddie County | $1,641 | $1,927 | $2,031 | $2,265 | $2,301 |
| Essex County | $1,534 | $1,801 | $1,898 | $2,116 | $2,150 |
| Fairfax County | $2,946 | $3,460 | $3,646 | $4,065 | $4,131 |
| Fauquier County | $2,478 | $2,911 | $3,067 | $3,420 | $3,475 |
| Floyd County | $1,449 | $1,702 | $1,793 | $1,999 | $2,031 |
| Fluvanna County | $1,772 | $2,081 | $2,193 | $2,445 | $2,485 |
| Franklin County | $1,496 | $1,758 | $1,852 | $2,065 | $2,098 |
| Frederick County | $1,892 | $2,223 | $2,342 | $2,611 | $2,653 |
| Giles County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Gloucester County | $1,740 | $2,044 | $2,154 | $2,402 | $2,440 |
| Goochland County | $2,179 | $2,559 | $2,697 | $3,007 | $3,056 |
| Grayson County | $1,171 | $1,375 | $1,449 | $1,616 | $1,642 |
| Greene County | $1,820 | $2,137 | $2,252 | $2,511 | $2,552 |
| Greensville County | $1,212 | $1,424 | $1,500 | $1,673 | $1,700 |
| Halifax County | $1,270 | $1,492 | $1,572 | $1,753 | $1,781 |
| Hanover County | $2,000 | $2,349 | $2,475 | $2,760 | $2,804 |
| Henrico County | $1,868 | $2,194 | $2,312 | $2,578 | $2,619 |
| Henry County | $1,207 | $1,418 | $1,494 | $1,666 | $1,693 |
| Highland County | $1,458 | $1,712 | $1,804 | $2,011 | $2,044 |
| Isle of Wight County | $2,147 | $2,521 | $2,657 | $2,963 | $3,010 |
| James City County | $2,132 | $2,503 | $2,638 | $2,941 | $2,989 |
| King and Queen County | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| King George County | $2,184 | $2,565 | $2,703 | $3,014 | $3,062 |
| King William County | $1,649 | $1,937 | $2,041 | $2,276 | $2,312 |
| Lancaster County | $1,632 | $1,917 | $2,020 | $2,252 | $2,289 |
| Lee County | $1,201 | $1,411 | $1,487 | $1,658 | $1,685 |
| Loudoun County | $2,999 | $3,523 | $3,712 | $4,139 | $4,206 |
| Louisa County | $1,694 | $1,989 | $2,096 | $2,337 | $2,375 |
| Lunenburg County | $1,345 | $1,580 | $1,665 | $1,856 | $1,886 |
| Madison County | $1,765 | $2,073 | $2,184 | $2,435 | $2,474 |
| Mathews County | $1,845 | $2,167 | $2,283 | $2,546 | $2,587 |
| Mecklenburg County | $1,421 | $1,669 | $1,759 | $1,961 | $1,993 |
| Middlesex County | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Montgomery County | $1,729 | $2,031 | $2,140 | $2,386 | $2,425 |
| Nelson County | $1,654 | $1,943 | $2,047 | $2,282 | $2,319 |
| New Kent County | $2,060 | $2,420 | $2,550 | $2,843 | $2,889 |
| Northampton County | $1,718 | $2,018 | $2,126 | $2,370 | $2,409 |
| Northumberland County | $1,637 | $1,923 | $2,026 | $2,259 | $2,295 |
| Nottoway County | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Orange County | $1,804 | $2,119 | $2,233 | $2,490 | $2,530 |
| Page County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Patrick County | $1,297 | $1,523 | $1,605 | $1,790 | $1,818 |
| Pittsylvania County | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Powhatan County | $2,003 | $2,353 | $2,479 | $2,764 | $2,809 |
| Prince Edward County | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Prince George County | $1,715 | $2,014 | $2,122 | $2,366 | $2,404 |
| Prince William County | $2,534 | $2,976 | $3,136 | $3,497 | $3,553 |
| Pulaski County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Rappahannock County | $1,914 | $2,248 | $2,369 | $2,641 | $2,684 |
| Richmond County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Roanoke County | $1,682 | $1,976 | $2,082 | $2,321 | $2,359 |
| Rockbridge County | $1,475 | $1,732 | $1,825 | $2,035 | $2,068 |
| Rockingham County | $1,683 | $1,977 | $2,083 | $2,323 | $2,360 |
| Russell County | $1,159 | $1,361 | $1,434 | $1,599 | $1,625 |
| Scott County | $1,302 | $1,529 | $1,611 | $1,796 | $1,825 |
| Shenandoah County | $1,572 | $1,847 | $1,946 | $2,170 | $2,205 |
| Smyth County | $1,239 | $1,455 | $1,533 | $1,709 | $1,737 |
| Southampton County | $1,555 | $1,826 | $1,924 | $2,145 | $2,180 |
| Spotsylvania County | $2,004 | $2,354 | $2,480 | $2,765 | $2,810 |
| Stafford County | $2,396 | $2,814 | $2,965 | $3,306 | $3,359 |
| Surry County | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Sussex County | $1,511 | $1,775 | $1,870 | $2,085 | $2,119 |
| Tazewell County | $1,284 | $1,508 | $1,589 | $1,772 | $1,800 |
| Warren County | $1,820 | $2,137 | $2,252 | $2,511 | $2,552 |
| Washington County | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Westmoreland County | $1,581 | $1,857 | $1,957 | $2,182 | $2,217 |
| Wise County | $1,316 | $1,546 | $1,629 | $1,816 | $1,846 |
| Wythe County | $1,293 | $1,518 | $1,600 | $1,784 | $1,813 |
| York County | $2,208 | $2,594 | $2,733 | $3,047 | $3,096 |
| Alexandria city | $2,928 | $3,439 | $3,624 | $4,041 | $4,106 |
| Bedford city | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Bristol city | $1,347 | $1,582 | $1,667 | $1,859 | $1,889 |
| Buena Vista city | $1,138 | $1,337 | $1,409 | $1,571 | $1,596 |
| Charlottesville city | $2,152 | $2,527 | $2,663 | $2,969 | $3,017 |
| Chesapeake city | $2,119 | $2,489 | $2,623 | $2,925 | $2,972 |
| Colonial Heights city | $1,622 | $1,905 | $2,007 | $2,238 | $2,274 |
| Covington city | $1,175 | $1,380 | $1,454 | $1,621 | $1,647 |
| Danville city | $1,256 | $1,476 | $1,555 | $1,734 | $1,762 |
| Emporia city | $1,782 | $2,093 | $2,205 | $2,459 | $2,498 |
| Fairfax city | $2,873 | $3,375 | $3,556 | $3,965 | $4,029 |
| Falls Church city | $3,825 | $4,493 | $4,734 | $5,278 | $5,364 |
| Franklin city | $1,717 | $2,017 | $2,125 | $2,369 | $2,408 |
| Fredericksburg city | $2,281 | $2,679 | $2,823 | $3,148 | $3,198 |
| Galax city | $1,239 | $1,456 | $1,534 | $1,710 | $1,738 |
| Hampton city | $1,737 | $2,040 | $2,150 | $2,397 | $2,436 |
| Harrisonburg city | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| Hopewell city | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Lexington city | $1,600 | $1,879 | $1,980 | $2,208 | $2,243 |
| Lynchburg city | $1,489 | $1,749 | $1,843 | $2,055 | $2,088 |
| Manassas city | $2,303 | $2,705 | $2,850 | $3,178 | $3,229 |
| Manassas Park city | $2,196 | $2,579 | $2,718 | $3,031 | $3,079 |
| Martinsville city | $1,180 | $1,386 | $1,461 | $1,629 | $1,655 |
| Newport News city | $1,783 | $2,094 | $2,207 | $2,461 | $2,501 |
| Norfolk city | $1,900 | $2,231 | $2,351 | $2,621 | $2,664 |
| Norton city | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Petersburg city | $1,477 | $1,735 | $1,828 | $2,038 | $2,071 |
| Poquoson city | $2,375 | $2,789 | $2,939 | $3,277 | $3,330 |
| Portsmouth city | $1,749 | $2,054 | $2,164 | $2,413 | $2,452 |
| Radford city | $1,527 | $1,794 | $1,890 | $2,107 | $2,141 |
| Richmond city | $1,897 | $2,228 | $2,348 | $2,618 | $2,660 |
| Roanoke city | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Salem city | $1,609 | $1,889 | $1,991 | $2,220 | $2,256 |
| Staunton city | $1,464 | $1,720 | $1,812 | $2,020 | $2,053 |
| Suffolk city | $2,111 | $2,480 | $2,613 | $2,913 | $2,961 |
| Virginia Beach city | $2,090 | $2,455 | $2,587 | $2,885 | $2,931 |
| Waynesboro city | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| Williamsburg city | $1,733 | $2,036 | $2,145 | $2,392 | $2,430 |
| Winchester city | $1,821 | $2,139 | $2,254 | $2,513 | $2,554 |