Alabama IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 67 county-level areas in Alabama 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 Alabama. 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 |
|---|---|---|---|---|---|
| Autauga County STD-04 | $1,593 | $1,871 | $1,972 | $2,199 | $2,234 |
| Baldwin County STD-04 | $1,713 | $2,012 | $2,120 | $2,364 | $2,402 |
| Barbour County STD-04 | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Bibb County STD-04 | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Blount County STD-04 | $1,471 | $1,728 | $1,821 | $2,030 | $2,063 |
| Bullock County STD-04 | $1,168 | $1,372 | $1,446 | $1,612 | $1,638 |
| Butler County STD-04 | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Calhoun County STD-04 | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Chambers County STD-04 | $1,307 | $1,535 | $1,617 | $1,803 | $1,832 |
| Cherokee County STD-04 | $1,388 | $1,630 | $1,718 | $1,916 | $1,946 |
| Chilton County STD-04 | $1,420 | $1,668 | $1,758 | $1,960 | $1,992 |
| Choctaw County STD-04 | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Clarke County STD-04 | $1,405 | $1,650 | $1,739 | $1,939 | $1,970 |
| Clay County STD-04 | $1,332 | $1,565 | $1,649 | $1,839 | $1,868 |
| Cleburne County STD-04 | $1,420 | $1,668 | $1,758 | $1,960 | $1,992 |
| Coffee County STD-04 | $1,536 | $1,804 | $1,901 | $2,120 | $2,154 |
| Colbert County STD-04 | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Conecuh County STD-04 | $1,365 | $1,603 | $1,689 | $1,883 | $1,914 |
| Coosa County STD-04 | $1,275 | $1,498 | $1,578 | $1,759 | $1,788 |
| Covington County STD-04 | $1,334 | $1,567 | $1,651 | $1,841 | $1,871 |
| Crenshaw County STD-04 | $1,393 | $1,636 | $1,724 | $1,922 | $1,953 |
| Cullman County STD-04 | $1,497 | $1,758 | $1,853 | $2,066 | $2,099 |
| Dale County STD-04 | $1,323 | $1,554 | $1,637 | $1,825 | $1,855 |
| Dallas County STD-04 | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| DeKalb County STD-04 | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Elmore County STD-04 | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Escambia County STD-04 | $1,316 | $1,546 | $1,629 | $1,816 | $1,846 |
| Etowah County STD-04 | $1,433 | $1,684 | $1,774 | $1,978 | $2,010 |
| Fayette County STD-04 | $1,361 | $1,599 | $1,685 | $1,879 | $1,909 |
| Franklin County STD-04 | $1,345 | $1,580 | $1,665 | $1,856 | $1,886 |
| Geneva County STD-04 | $1,345 | $1,580 | $1,665 | $1,856 | $1,886 |
| Greene County STD-04 | $1,258 | $1,478 | $1,557 | $1,736 | $1,764 |
| Hale County STD-04 | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Henry County STD-04 | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Houston County STD-04 | $1,427 | $1,676 | $1,766 | $1,969 | $2,001 |
| Jackson County STD-04 | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Jefferson County STD-04 | $1,719 | $2,019 | $2,127 | $2,372 | $2,410 |
| Lamar County STD-04 | $1,295 | $1,521 | $1,603 | $1,787 | $1,816 |
| Lauderdale County STD-04 | $1,408 | $1,654 | $1,743 | $1,943 | $1,975 |
| Lawrence County STD-04 | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Lee County STD-04 | $1,642 | $1,928 | $2,032 | $2,266 | $2,302 |
| Limestone County STD-04 | $1,631 | $1,916 | $2,019 | $2,251 | $2,288 |
| Lowndes County STD-04 | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Macon County STD-04 | $1,299 | $1,526 | $1,608 | $1,793 | $1,822 |
| Madison County STD-04 | $1,669 | $1,961 | $2,066 | $2,304 | $2,341 |
| Marengo County STD-04 | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Marion County STD-04 | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Marshall County STD-04 | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Mobile County STD-04 | $1,535 | $1,803 | $1,900 | $2,119 | $2,153 |
| Monroe County STD-04 | $1,256 | $1,475 | $1,554 | $1,733 | $1,761 |
| Montgomery County STD-04 | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Morgan County STD-04 | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| Perry County STD-04 | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Pickens County STD-04 | $1,282 | $1,506 | $1,587 | $1,770 | $1,798 |
| Pike County STD-04 | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Randolph County STD-04 | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Russell County STD-04 | $1,494 | $1,755 | $1,849 | $2,062 | $2,095 |
| St. Clair County STD-04 | $1,631 | $1,915 | $2,018 | $2,250 | $2,286 |
| Shelby County STD-04 | $1,816 | $2,133 | $2,248 | $2,507 | $2,547 |
| Sumter County STD-04 | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Talladega County STD-04 | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Tallapoosa County STD-04 | $1,314 | $1,543 | $1,626 | $1,813 | $1,842 |
| Tuscaloosa County STD-04 | $1,667 | $1,958 | $2,063 | $2,300 | $2,337 |
| Walker County STD-04 | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Washington County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Wilcox County STD-04 | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Winston County STD-04 | $1,425 | $1,674 | $1,764 | $1,967 | $1,999 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Alabama. 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 |
|---|---|---|---|---|
| South region | $291 | $582 | STD-06 · Local transportation standards | County coverageAutauga County; Baldwin County; Barbour County; Bibb County; Blount County; Bullock County; Butler County; Calhoun County; Chambers County; Cherokee County; Chilton County; Choctaw County; Clarke County; Clay County; Cleburne County; Coffee County; Colbert County; Conecuh County; Coosa County; Covington County; Crenshaw County; Cullman County; Dale County; Dallas County; DeKalb County; Elmore County; Escambia County; Etowah County; Fayette County; Franklin County; Geneva County; Greene County; Hale County; Henry County; Houston County; Jackson County; Jefferson County; Lamar County; Lauderdale County; Lawrence County; Lee County; Limestone County; Lowndes County; Macon County; Madison County; Marengo County; Marion County; Marshall County; Mobile County; Monroe County; Montgomery County; Morgan County; Perry County; Pickens County; Pike County; Randolph County; Russell County; St. Clair County; Shelby County; Sumter County; Talladega County; Tallapoosa County; Tuscaloosa County; Walker County; Washington County; Wilcox County; Winston County |
Open the OIC worksheet with Alabama 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 Alabama?
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.