Look up the IRS collection financial standards
These tables help the IRS review living expenses in collection cases. They are not a household spending budget or bankruptcy means-test table.
Introduction
Start with household size, ages and the county where you live. The national table covers food, clothing and related items. The separate healthcare table varies by age. Housing and utilities use county-level limits, while transportation uses national ownership figures and regional or metropolitan operating figures. The current verified standards took effect June 29, 2026. IRS standards overview
The IRS does not apply one rule to every category. National allowances and local limits have different treatments. Local housing and vehicle expenses ordinarily use actual spending up to the applicable limit, while documented necessary expenses can call for further review. A table value by itself does not determine an allowable expense or an offer amount. Follow the category rule shown beside the figure. IRS standards rules
| Household size | Monthly total | Rule and source |
|---|---|---|
| 1 | $867 | STD-02 · National food, clothing and other items |
| 2 | $1,558 | STD-02 · National food, clothing and other items |
| 3 | $1,857 | STD-02 · National food, clothing and other items |
| 4 | $2,176 | STD-02 · National food, clothing and other items |
| Each additional person | $397 | STD-02 · National food, clothing and other items |
| Age | Per person | Rule and source |
|---|---|---|
| Under 65 | $90 | STD-03 · National out-of-pocket health care |
| 65 and older | $163 | STD-03 · National out-of-pocket health care |
Find your county table
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DIY and when to get help
You can look up the tables yourself and compare them with documented expenses. Ask the IRS or a qualified representative about shared households, necessary costs above the standards, special health expenses or uncertainty about the correct metropolitan area. Do not reduce an essential expense merely to match a table without understanding the applicable rule.
Related tools
Questions you may have
Are these the same as bankruptcy allowances?
No. The IRS says its collection standards are for federal tax administration. Bankruptcy calculations use the applicable U.S. Trustee materials. IRS standards overview
Can actual expenses be higher than a standard?
The IRS may consider documented circumstances showing that the normal amount is inadequate for necessary living expenses. This lookup cannot approve an exception. IRS necessary-expense guidance
Why do I need to confirm the county?
ZIP codes are postal areas and can cross county boundaries. Housing limits and metropolitan transportation mappings depend on the correct location. A suggested ZIP match does not verify where you live.