Short answer
IRS payment plans, offers and hardship reviews measure ability to pay against the Collection Financial Standards under 26 U.S.C. § 7122(d). For 2026, a Stark County household of three is allowed $1,846 for housing and utilities, $1,857 for food and other items, and $90 per person for health care.
Effective June 29, 2026. Figures are monthly and come straight from the IRS tables; nothing here is an estimate of what the IRS will accept in a particular case.
National Standards: food, clothing and other items
| Item | 1 person | 2 people | 3 people | 4 people |
|---|---|---|---|---|
| Food | $496 | $893 | $1,073 | $1,278 |
| Housekeeping supplies | $44 | $85 | $94 | $95 |
| Apparel and services | $98 | $175 | $211 | $249 |
| Personal care | $54 | $90 | $104 | $118 |
| Miscellaneous | $175 | $315 | $375 | $436 |
| Total | $867 | $1,558 | $1,857 | $2,176 |
Add $397 a month for each person beyond four. Out-of-pocket health care is $90 per person under 65 and $163 per person 65 and older.
Stark County housing and utilities
| County | 1 | 2 | 3 | 4 | 5+ |
|---|---|---|---|---|---|
| Stark | $1,492 | $1,752 | $1,846 | $2,058 | $2,092 |
| Summit | $1,607 | $1,888 | $1,989 | $2,218 | $2,254 |
The standard is a cap, not an allowance: the IRS uses the lesser of the standard or the actual rent or mortgage plus utilities.
Transportation for Stark County
| Standard | One car | Two cars |
|---|---|---|
| Ownership (national) | $703 | $1,406 |
| Operating (Midwest region) | $263 | $526 |
| Public transportation (national, no car) | $220 | |
The IRS Cleveland metropolitan area covers only Ashtabula, Cuyahoga, Geauga, Lake, Lorain and Medina counties, so Stark County falls back to the Midwest regional operating figure.
Illustration: what is left for the IRS
A worked example built on the published standards, not a client story. Two adults and one child in Canton, all under 65, one car with a loan, renting at or above the county standard. Allowed: $1,857 national + $270 health + $1,846 housing + $703 ownership + $263 operating = $4,939 a month, plus current federal, Ohio and 2.5% City of Canton taxes. For scale, the Bureau of Labor Statistics puts the average Stark County weekly wage at $1,155 in the first quarter of 2026, about $5,000 a month before taxes for one earner. A single average paycheck can sit close to the allowable line.
Payments on a verified Ohio Attorney General or City of Canton agreement can sometimes be allowed as well (IRM 5.15.1), so it matters which layer gets paid first. See payment plans at all three layers, hardship status and offer in compromise.
Stark County totals by household
Adding the 2026 standards line by line gives the most the IRS will generally allow before taxes and other necessary expenses. Each row below assumes everyone is under 65 and the car count shown, with actual costs at or above each standard.
| Household | National | Health | Housing | Cars | Total |
|---|---|---|---|---|---|
| 1 person, 1 car | $867 | $90 | $1,492 | $966 | $3,415 |
| 2 people, 1 car | $1,558 | $180 | $1,752 | $966 | $4,456 |
| 3 people, 1 car | $1,857 | $270 | $1,846 | $966 | $4,939 |
| 4 people, 2 cars | $2,176 | $360 | $2,058 | $1,932 | $6,526 |
| 5 people, 2 cars | $2,573 | $450 | $2,092 | $1,932 | $7,047 |
Car figures combine national ownership ($703 per car) and Midwest operating costs ($263 per car); a car with no loan payment gets only the operating amount. The five-person national figure is $2,176 plus $397.
Against local pay
The Canton-Massillon median wage in May 2025 was $45,810 a year, about $3,818 a month before tax, according to the Bureau of Labor Statistics. Census figures put median household income at $43,188 in the City of Canton and $67,934 countywide. For a single earner at the metro median, the one-person ceiling of $3,415 plus current federal, Ohio and 2.5% city taxes can use up nearly the whole paycheck.
How the standards are used, step by step
- The taxpayer lists income and expenses on Form 433-F, 433-A or 433-B.
- The IRS allows the National Standards and health care in full for the household size.
- Housing, utilities and transportation are allowed at the lesser of the standard or the actual cost (IRM 5.15.1).
- Other necessary expenses, including current taxes and some verified state or local tax agreements, are added.
- What remains is the monthly amount the IRS treats as available, which drives a plan, an offer, or hardship status.
IRM 5.14.1 also has a Six-Year Rule and One-Year Rule for allowing some expenses above the standards for a limited time; whether they apply depends on the case.
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Call (330) 457-6198Questions people in Canton ask
Which IRS housing number applies in Canton?
The Stark County line in the 2026 IRS Ohio Local Standards for housing and utilities. For 2026 it is $1,492 for one person up to $2,092 for five or more. Canton, Massillon, Alliance and North Canton all use the same county figure.
Is Stark County in the Cleveland transportation area?
No. The IRS Cleveland metropolitan area for transportation operating costs covers Ashtabula, Cuyahoga, Geauga, Lake, Lorain and Medina counties. Stark County uses the Midwest region figure: $263 a month for one car, $526 for two.
Do these numbers have to be proven with receipts?
The National Standards for food, clothing and other items, and for out-of-pocket health care, are allowed in full for the household size without questioning actual spending. Housing, utilities and transportation are allowed at the lesser of the standard or the amount actually paid (IRM 5.15.1).
Do Ohio and Canton 2.5% city tax payments count?
Current federal, FICA, Medicare, state and local taxes are allowed as necessary expenses. Payments on a delinquent state or local tax liability may be allowed when the taxpayer cannot pay in full, provides complete financial information, and verifies the liability and any agreement (IRM 5.15.1).
How often do the standards change?
The IRS updates them periodically; the figures on this page are the set effective June 29, 2026. Recheck the IRS tables before relying on them for a filing.
Back to the start: Canton Tax Resolution front page, three layers.
Sources
Every fact on this page comes from these official pages, read on the date shown. Tax-law facts are re-checked at least every 90 days and local office facts every 180 days.
- Collection Financial Standards (effective June 29, 2026) — IRS. Accessed October 12, 2026.
- National Standards: Food, Clothing and Other Items (2026) — IRS. Accessed October 12, 2026.
- National Standards: Out-of-Pocket Health Care (2026) — IRS. Accessed October 12, 2026.
- Ohio Local Standards: Housing and Utilities (2026) — IRS. Accessed October 12, 2026.
- Local Standards: Transportation (2026) — IRS. Accessed October 12, 2026.
- IRM 5.15.1 Financial Analysis Handbook — IRS. Accessed October 12, 2026.
- IRM 5.14.1 Securing Installment Agreements — IRS. Accessed October 12, 2026.
- 26 U.S.C. § 7122 Compromises — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6159 Agreements for payment of tax liability in installments — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6343 Release of levy — Cornell LII. Accessed October 10, 2026.
- Temporarily delay the collection process — IRS. Accessed October 10, 2026.
- Income Tax (Treasury) department page — City of Canton. Accessed October 10, 2026.
- 2025 General Information (PDF) — City of Canton Income Tax Department. Accessed October 10, 2026.
- QCEW — Stark County, Ohio (FIPS 39151), all ownerships — U.S. Bureau of Labor Statistics. Accessed October 12, 2026.
- OEWS May 2025, Canton-Massillon OH MSA (15940) via BLS public API — U.S. Bureau of Labor Statistics. Accessed October 12, 2026.
- ACS 5-year 2020–2024, S1901 Income (Stark County; Canton city) — U.S. Census Bureau. Accessed October 12, 2026.