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Arkansas - Local Standards: Housing and Utilities

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 31, 2014 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

The housing and utilities standards are derived from U.S. Census Bureau, American Community Survey and Bureau of Labor Statistics data, and are provided by state down to the county level. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer's primary place of residence. Generally, the total number of persons allowed for determining family size should be the same as those allowed as exemptions on the taxpayer's most recent year income tax return.

Housing and utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, residential telephone service, cell phone service, cable television, and internet service. The tables include five categories for one, two, three, four, and five or more persons in a household.

The taxpayer is allowed the standard amount, or the amount actually spent on housing and utilities, whichever is less. If the amount claimed is more than the total allowed by the housing and utilities standards, the taxpayer must provide documentation to substantiate those expenses are necessary living expenses.

Maximum Monthly Allowance
County Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Arkansas County 959 1,126 1187 1,324 1,345
Ashley County 925 1,086 1144 1,276 1,296
Baxter County 994 1,167 1230 1,371 1,394
Benton County 1,240 1,456 1534 1,711 1,738
Boone County 985 1,157 1219 1,359 1,381
Bradley County 911 1,070 1127 1,257 1,277
Calhoun County 912 1,071 1129 1,259 1,279
Carroll County 997 1,171 1233 1,375 1,398
Chicot County 957 1,124 1184 1,320 1,341
Clark County 991 1,164 1227 1,368 1,390
Clay County 865 1,016 1071 1,194 1,213
Cleburne County 977 1,147 1209 1,348 1,370
Cleveland County 968 1,137 1198 1,336 1,358
Columbia County 993 1,166 1229 1,370 1,392
Conway County 961 1,128 1189 1,326 1,347
Craighead County 1,054 1,238 1305 1,455 1,479
Crawford County 975 1,145 1207 1,346 1,368
Crittenden County 1,103 1,295 1365 1,522 1,547
Cross County 961 1,128 1189 1,326 1,347
Dallas County 908 1,067 1124 1,253 1,273
Desha County 933 1,096 1155 1,288 1,309
Drew County 1,013 1,190 1254 1,398 1,421
Faulkner County 1,141 1,340 1412 1,574 1,600
Franklin County 935 1,098 1157 1,290 1,311
Fulton County 874 1,027 1082 1,206 1,226
Garland County 1,070 1,256 1324 1,476 1,500
Grant County 1,071 1,258 1326 1,478 1,502
Greene County 972 1,142 1203 1,341 1,363
Hempstead County 962 1,129 1190 1,327 1,348
Hot Spring County 946 1,111 1171 1,306 1,327
Howard County 912 1,071 1129 1,259 1,279
Independence County 939 1,103 1162 1,296 1,317
Izard County 840 987 1040 1,160 1,178
Jackson County 816 958 1009 1,125 1,144
Jefferson County 1,012 1,188 1252 1,396 1,419
Johnson County 889 1,044 1100 1,227 1,246
Lafayette County 896 1,052 1109 1,237 1,256
Lawrence County 780 916 965 1,076 1,093
Lee County 889 1,044 1100 1,227 1,246
Lincoln County 866 1,017 1072 1,195 1,215
Little River County 878 1,031 1086 1,211 1,231
Logan County 882 1,036 1092 1,218 1,237
Lonoke County 1,102 1,294 1364 1,521 1,545
Madison County 972 1,142 1203 1,341 1,363
Marion County 882 1,036 1092 1,218 1,237
Miller County 1,014 1,191 1255 1,400 1,422
Mississippi County 954 1,121 1181 1,317 1,338
Monroe County 851 999 1053 1,174 1,193
Montgomery County 1,003 1,178 1241 1,384 1,406
Nevada County 914 1,073 1131 1,261 1,281
Newton County 874 1,027 1082 1,206 1,226
Ouachita County 905 1,063 1120 1,249 1,269
Perry County 962 1,130 1191 1,328 1,349
Phillips County 962 1,129 1190 1,327 1,348
Pike County 920 1,080 1138 1,269 1,289
Poinsett County 912 1,071 1129 1,259 1,279
Polk County 943 1,107 1167 1,301 1,322
Pope County 970 1,140 1201 1,339 1,361
Prairie County 925 1,087 1145 1,277 1,297
Pulaski County 1,236 1,452 1530 1,706 1,733
Randolph County 857 1,006 1060 1,182 1,201
Saline County 1,196 1,405 1480 1,650 1,677
Scott County 924 1,086 1144 1,276 1,296
Searcy County 886 1,041 1097 1,223 1,243
Sebastian County 1,029 1,209 1274 1,421 1,443
Sevier County 969 1,138 1199 1,337 1,359
Sharp County 865 1,015 1070 1,193 1,212
St. Francis County 916 1,076 1134 1,264 1,285
Stone County 854 1,003 1057 1,179 1,198
Union County 956 1,123 1183 1,319 1,340
Van Buren County 875 1,028 1083 1,208 1,227
Washington County 1,220 1,432 1509 1,683 1,710
White County 1,025 1,204 1269 1,415 1,438
Woodruff County 839 985 1038 1,157 1,176
Yell County 920 1,081 1139 1,270 1,290

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Page Last Reviewed or Updated: 31-Mar-2014