New York IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 62 county-level areas in New York 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 New York. 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 |
|---|---|---|---|---|---|
| Albany County STD-04 | $2,037 | $2,392 | $2,521 | $2,811 | $2,856 |
| Allegany County STD-04 | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Bronx County STD-04 | $2,839 | $3,334 | $3,513 | $3,917 | $3,980 |
| Broome County STD-04 | $1,536 | $1,804 | $1,901 | $2,120 | $2,154 |
| Cattaraugus County STD-04 | $1,412 | $1,659 | $1,748 | $1,949 | $1,980 |
| Cayuga County STD-04 | $1,647 | $1,934 | $2,038 | $2,272 | $2,309 |
| Chautauqua County STD-04 | $1,353 | $1,589 | $1,674 | $1,867 | $1,897 |
| Chemung County STD-04 | $1,471 | $1,728 | $1,821 | $2,030 | $2,063 |
| Chenango County STD-04 | $1,536 | $1,804 | $1,901 | $2,120 | $2,154 |
| Clinton County STD-04 | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Columbia County STD-04 | $2,011 | $2,362 | $2,489 | $2,775 | $2,820 |
| Cortland County STD-04 | $1,645 | $1,932 | $2,036 | $2,270 | $2,307 |
| Delaware County STD-04 | $1,567 | $1,840 | $1,939 | $2,162 | $2,197 |
| Dutchess County STD-04 | $2,546 | $2,990 | $3,151 | $3,513 | $3,570 |
| Erie County STD-04 | $1,715 | $2,014 | $2,122 | $2,366 | $2,404 |
| Essex County STD-04 | $1,699 | $1,996 | $2,103 | $2,345 | $2,383 |
| Franklin County STD-04 | $1,521 | $1,787 | $1,883 | $2,100 | $2,133 |
| Fulton County STD-04 | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Genesee County STD-04 | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| Greene County STD-04 | $1,972 | $2,317 | $2,441 | $2,722 | $2,766 |
| Hamilton County STD-04 | $1,561 | $1,833 | $1,932 | $2,154 | $2,189 |
| Herkimer County STD-04 | $1,475 | $1,732 | $1,825 | $2,035 | $2,068 |
| Jefferson County STD-04 | $1,660 | $1,950 | $2,055 | $2,291 | $2,328 |
| Kings County STD-04 | $3,356 | $3,941 | $4,153 | $4,631 | $4,705 |
| Lewis County STD-04 | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| Livingston County STD-04 | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Madison County STD-04 | $1,711 | $2,010 | $2,118 | $2,362 | $2,400 |
| Monroe County STD-04 | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |
| Montgomery County STD-04 | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Nassau County STD-04 | $3,571 | $4,194 | $4,419 | $4,927 | $5,007 |
| New York County STD-04 | $4,350 | $5,109 | $5,384 | $6,003 | $6,100 |
| Niagara County STD-04 | $1,642 | $1,928 | $2,032 | $2,266 | $2,302 |
| Oneida County STD-04 | $1,637 | $1,923 | $2,026 | $2,259 | $2,295 |
| Onondaga County STD-04 | $1,734 | $2,037 | $2,146 | $2,393 | $2,431 |
| Ontario County STD-04 | $1,771 | $2,080 | $2,192 | $2,444 | $2,484 |
| Orange County STD-04 | $2,603 | $3,057 | $3,221 | $3,591 | $3,649 |
| Orleans County STD-04 | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Oswego County STD-04 | $1,612 | $1,893 | $1,995 | $2,224 | $2,260 |
| Otsego County STD-04 | $1,672 | $1,963 | $2,069 | $2,307 | $2,344 |
| Putnam County STD-04 | $2,998 | $3,521 | $3,710 | $4,137 | $4,203 |
| Queens County STD-04 | $2,974 | $3,493 | $3,681 | $4,104 | $4,171 |
| Rensselaer County STD-04 | $1,988 | $2,335 | $2,460 | $2,743 | $2,787 |
| Richmond County STD-04 | $2,876 | $3,378 | $3,560 | $3,969 | $4,033 |
| Rockland County STD-04 | $3,440 | $4,040 | $4,257 | $4,747 | $4,823 |
| St. Lawrence County STD-04 | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Saratoga County STD-04 | $2,114 | $2,483 | $2,616 | $2,917 | $2,964 |
| Schenectady County STD-04 | $1,933 | $2,270 | $2,392 | $2,667 | $2,710 |
| Schoharie County STD-04 | $1,729 | $2,031 | $2,140 | $2,386 | $2,425 |
| Schuyler County STD-04 | $1,687 | $1,982 | $2,088 | $2,328 | $2,366 |
| Seneca County STD-04 | $1,544 | $1,814 | $1,911 | $2,131 | $2,165 |
| Steuben County STD-04 | $1,570 | $1,844 | $1,943 | $2,166 | $2,201 |
| Suffolk County STD-04 | $3,167 | $3,719 | $3,919 | $4,370 | $4,440 |
| Sullivan County STD-04 | $1,992 | $2,339 | $2,465 | $2,748 | $2,793 |
| Tioga County STD-04 | $1,664 | $1,954 | $2,059 | $2,296 | $2,333 |
| Tompkins County STD-04 | $2,074 | $2,436 | $2,567 | $2,862 | $2,908 |
| Ulster County STD-04 | $2,283 | $2,681 | $2,825 | $3,150 | $3,201 |
| Warren County STD-04 | $1,833 | $2,152 | $2,268 | $2,529 | $2,570 |
| Washington County STD-04 | $1,711 | $2,010 | $2,118 | $2,362 | $2,400 |
| Wayne County STD-04 | $1,648 | $1,936 | $2,040 | $2,275 | $2,311 |
| Westchester County STD-04 | $3,745 | $4,399 | $4,635 | $5,168 | $5,251 |
| Wyoming County STD-04 | $1,561 | $1,833 | $1,932 | $2,154 | $2,189 |
| Yates County STD-04 | $1,554 | $1,825 | $1,923 | $2,144 | $2,179 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within New York. 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 |
|---|---|---|---|---|
| Northeast region | $330 | $660 | STD-06 · Local transportation standards | County coverageAlbany County; Allegany County; Broome County; Cattaraugus County; Cayuga County; Chautauqua County; Chemung County; Chenango County; Clinton County; Columbia County; Cortland County; Delaware County; Dutchess County; Erie County; Essex County; Franklin County; Fulton County; Genesee County; Greene County; Hamilton County; Herkimer County; Jefferson County; Lewis County; Livingston County; Madison County; Monroe County; Montgomery County; Niagara County; Oneida County; Onondaga County; Ontario County; Orange County; Orleans County; Oswego County; Otsego County; Rensselaer County; St. Lawrence County; Saratoga County; Schenectady County; Schoharie County; Schuyler County; Seneca County; Steuben County; Sullivan County; Tioga County; Tompkins County; Ulster County; Warren County; Washington County; Wayne County; Wyoming County; Yates County |
| New York | $417 | $834 | STD-06 · Local transportation standards | County coverageBronx County; Kings County; Nassau County; New York County; Putnam County; Queens County; Richmond County; Rockland County; Suffolk County; Westchester County |
Open the OIC worksheet with New York 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 New York?
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.