California IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 58 county-level areas in California using the verified 2026 IRS collection financial standards. Find your county or county equivalent, then use the column for your household size. The last housing column is for five or more people. These figures support a collection financial analysis; they do not show how much an individual household must pay the IRS.
Housing and utilities are one combined category. For the normal local-standard treatment, compare actual eligible spending with the applicable limit. Documented necessary costs can require individual consideration. Food, clothing and related national allowances and age-based healthcare amounts are listed on the standards hub. IRS collection-standard rules
Housing table introduction
The table below shows all verified county-level rows for California. Amounts are monthly. County count means distinct source rows, including county equivalents where applicable; do not substitute a guessed political-county count. Missing or unverified values display “Not verified” and block affected calculations.
| County / equivalent | 1 person | 2 people | 3 people | 4 people | 5 or more |
|---|---|---|---|---|---|
| Alameda County STD-04 | $3,528 | $4,143 | $4,366 | $4,868 | $4,947 |
| Alpine County STD-04 | $2,704 | $3,175 | $3,346 | $3,731 | $3,791 |
| Amador County STD-04 | $2,435 | $2,860 | $3,014 | $3,361 | $3,415 |
| Butte County STD-04 | $2,193 | $2,576 | $2,714 | $3,026 | $3,075 |
| Calaveras County STD-04 | $2,347 | $2,757 | $2,905 | $3,239 | $3,291 |
| Colusa County STD-04 | $2,076 | $2,438 | $2,569 | $2,864 | $2,911 |
| Contra Costa County STD-04 | $3,213 | $3,774 | $3,977 | $4,434 | $4,506 |
| Del Norte County STD-04 | $1,770 | $2,078 | $2,190 | $2,442 | $2,481 |
| El Dorado County STD-04 | $2,894 | $3,399 | $3,582 | $3,994 | $4,058 |
| Fresno County STD-04 | $2,089 | $2,454 | $2,586 | $2,883 | $2,930 |
| Glenn County STD-04 | $1,945 | $2,284 | $2,407 | $2,684 | $2,727 |
| Humboldt County STD-04 | $2,159 | $2,536 | $2,672 | $2,979 | $3,027 |
| Imperial County STD-04 | $1,843 | $2,165 | $2,281 | $2,543 | $2,584 |
| Inyo County STD-04 | $2,039 | $2,394 | $2,523 | $2,813 | $2,859 |
| Kern County STD-04 | $2,008 | $2,358 | $2,485 | $2,771 | $2,816 |
| Kings County STD-04 | $1,931 | $2,268 | $2,390 | $2,665 | $2,708 |
| Lake County STD-04 | $1,994 | $2,342 | $2,468 | $2,752 | $2,796 |
| Lassen County STD-04 | $1,828 | $2,147 | $2,262 | $2,522 | $2,563 |
| Los Angeles County STD-04 | $3,001 | $3,525 | $3,714 | $4,141 | $4,208 |
| Madera County STD-04 | $2,079 | $2,442 | $2,573 | $2,869 | $2,915 |
| Marin County STD-04 | $4,397 | $5,164 | $5,442 | $6,068 | $6,166 |
| Mariposa County STD-04 | $2,144 | $2,519 | $2,654 | $2,959 | $3,007 |
| Mendocino County STD-04 | $2,388 | $2,805 | $2,956 | $3,296 | $3,349 |
| Merced County STD-04 | $1,963 | $2,305 | $2,429 | $2,708 | $2,752 |
| Modoc County STD-04 | $1,654 | $1,943 | $2,047 | $2,282 | $2,319 |
| Mono County STD-04 | $2,750 | $3,230 | $3,404 | $3,795 | $3,857 |
| Monterey County STD-04 | $2,740 | $3,218 | $3,391 | $3,781 | $3,842 |
| Napa County STD-04 | $3,167 | $3,719 | $3,919 | $4,370 | $4,440 |
| Nevada County STD-04 | $2,756 | $3,237 | $3,411 | $3,803 | $3,865 |
| Orange County STD-04 | $3,191 | $3,748 | $3,949 | $4,403 | $4,474 |
| Placer County STD-04 | $2,869 | $3,370 | $3,551 | $3,959 | $4,023 |
| Plumas County STD-04 | $1,928 | $2,264 | $2,386 | $2,660 | $2,703 |
| Riverside County STD-04 | $2,510 | $2,948 | $3,106 | $3,463 | $3,519 |
| Sacramento County STD-04 | $2,397 | $2,816 | $2,967 | $3,308 | $3,362 |
| San Benito County STD-04 | $3,124 | $3,669 | $3,866 | $4,311 | $4,380 |
| San Bernardino County STD-04 | $2,329 | $2,735 | $2,882 | $3,213 | $3,265 |
| San Diego County STD-04 | $3,057 | $3,590 | $3,783 | $4,218 | $4,286 |
| San Francisco County STD-04 | $4,185 | $4,916 | $5,180 | $5,776 | $5,869 |
| San Joaquin County STD-04 | $2,454 | $2,882 | $3,037 | $3,386 | $3,441 |
| San Luis Obispo County STD-04 | $2,787 | $3,273 | $3,449 | $3,846 | $3,908 |
| San Mateo County STD-04 | $3,991 | $4,687 | $4,939 | $5,507 | $5,596 |
| Santa Barbara County STD-04 | $2,860 | $3,359 | $3,539 | $3,946 | $4,010 |
| Santa Clara County STD-04 | $3,983 | $4,678 | $4,929 | $5,496 | $5,585 |
| Santa Cruz County STD-04 | $3,327 | $3,908 | $4,118 | $4,592 | $4,666 |
| Shasta County STD-04 | $2,026 | $2,380 | $2,508 | $2,796 | $2,842 |
| Sierra County STD-04 | $2,140 | $2,514 | $2,649 | $2,954 | $3,001 |
| Siskiyou County STD-04 | $1,840 | $2,161 | $2,277 | $2,539 | $2,580 |
| Solano County STD-04 | $2,667 | $3,133 | $3,301 | $3,681 | $3,740 |
| Sonoma County STD-04 | $2,917 | $3,426 | $3,610 | $4,025 | $4,090 |
| Stanislaus County STD-04 | $2,170 | $2,549 | $2,686 | $2,995 | $3,043 |
| Sutter County STD-04 | $2,133 | $2,505 | $2,640 | $2,944 | $2,991 |
| Tehama County STD-04 | $1,926 | $2,262 | $2,384 | $2,658 | $2,701 |
| Trinity County STD-04 | $1,729 | $2,031 | $2,140 | $2,386 | $2,425 |
| Tulare County STD-04 | $1,923 | $2,259 | $2,380 | $2,654 | $2,697 |
| Tuolumne County STD-04 | $2,284 | $2,683 | $2,827 | $3,152 | $3,203 |
| Ventura County STD-04 | $2,972 | $3,490 | $3,678 | $4,101 | $4,167 |
| Yolo County STD-04 | $2,654 | $3,117 | $3,285 | $3,663 | $3,722 |
| Yuba County STD-04 | $2,231 | $2,620 | $2,761 | $3,079 | $3,128 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within California. Some counties use a metropolitan amount instead of the wider regional amount. Use the documented county-to-area mapping. Ownership payments and operating costs are separate categories; a paid-off vehicle does not receive a loan-payment allowance. IRS transportation guidance
| Region / metropolitan area | 1 vehicle | 2 vehicles | Rule and source | Coverage |
|---|---|---|---|---|
| San Francisco | $355 | $710 | STD-06 · Local transportation standards | County coverageAlameda County; Contra Costa County; Marin County; San Francisco County; San Mateo County |
| West region | $299 | $598 | STD-06 · Local transportation standards | County coverageAlpine County; Amador County; Butte County; Calaveras County; Colusa County; Del Norte County; El Dorado County; Fresno County; Glenn County; Humboldt County; Imperial County; Inyo County; Kern County; Kings County; Lake County; Lassen County; Madera County; Mariposa County; Mendocino County; Merced County; Modoc County; Mono County; Monterey County; Napa County; Nevada County; Placer County; Plumas County; Riverside County; Sacramento County; San Benito County; San Bernardino County; San Joaquin County; San Luis Obispo County; Santa Barbara County; Santa Clara County; Santa Cruz County; Shasta County; Sierra County; Siskiyou County; Solano County; Sonoma County; Stanislaus County; Sutter County; Tehama County; Trinity County; Tulare County; Tuolumne County; Ventura County; Yolo County; Yuba County |
| Los Angeles | $365 | $730 | STD-06 · Local transportation standards | County coverageLos Angeles County; Orange County |
| San Diego | $349 | $698 | STD-06 · Local transportation standards | County coverageSan Diego County |
Open the OIC worksheet with California selected
DIY and when to get help
You can use this reference and the linked IRS tables without hiring anyone. Seek help if your household shares expenses with someone who does not owe the tax, your necessary costs exceed a normal limit, or the correct county or metropolitan area is unclear.
Questions you may have
Is there one housing allowance for all of California?
No. Housing and utilities figures vary by county-level area and household-size band. Confirm the row for where you live and use the current effective period. Official state table
Do I automatically get the full housing amount?
Ordinarily the local-standard rule compares actual eligible expenses with the limit. Documented exceptions require IRS consideration. The table alone does not establish the amount allowed in your case. IRS rules
Can I use this page to calculate an offer?
It provides only part of the information. An offer illustration also needs income, other expenses, asset treatments and the application conditions. Use the OIC worksheet and read its limits.