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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 30, 2015 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 961 1,128 1,189 1,326 1,347
Ashley County 925 1,086 1,144 1,276 1,296
Baxter County 995 1,168 1,231 1,373 1,395
Benton County 1,240 1,456 1,534 1,711 1,738
Boone County 985 1,157 1,219 1,359 1,381
Bradley County 911 1,070 1,127 1,257 1,277
Calhoun County 912 1,071 1,129 1,259 1,279
Carroll County 1,008 1,184 1,248 1,392 1,414
Chicot County 969 1,138 1,199 1,337 1,358
Clark County 997 1,171 1,234 1,376 1,398
Clay County 865 1,016 1,071 1,194 1,213
Cleburne County 977 1,147 1,209 1,348 1,370
Cleveland County 980 1,151 1,213 1,352 1,374
Columbia County 993 1,166 1,229 1,370 1,392
Conway County 961 1,128 1,189 1,326 1,347
Craighead County 1,054 1,238 1,305 1,455 1,479
Crawford County 997 1,171 1,234 1,376 1,398
Crittenden County 1,103 1,295 1,365 1,522 1,547
Cross County 978 1,148 1,210 1,349 1,371
Dallas County 912 1,071 1,129 1,259 1,279
Desha County 933 1,096 1,155 1,288 1,309
Drew County 1,013 1,190 1,254 1,398 1,421
Faulkner County 1,142 1,341 1,413 1,575 1,601
Franklin County 949 1,115 1,175 1,310 1,331
Fulton County 908 1,067 1,124 1,253 1,273
Garland County 1,070 1,256 1,324 1,476 1,500
Grant County 1,071 1,258 1,326 1,478 1,502
Greene County 987 1,160 1,222 1,363 1,385
Hempstead County 1,004 1,180 1,243 1,386 1,408
Hot Spring County 946 1,111 1,171 1,306 1,327
Howard County 912 1,071 1,129 1,259 1,279
Independence County 978 1,148 1,210 1,349 1,371
Izard County 847 995 1,048 1,169 1,187
Jackson County 816 958 1,009 1,125 1,144
Jefferson County 1,012 1,188 1,252 1,396 1,419
Johnson County 897 1,053 1,110 1,238 1,258
Lafayette County 896 1,052 1,109 1,237 1,256
Lawrence County 785 921 971 1,083 1,100
Lee County 889 1,044 1,100 1,227 1,246
Lincoln County 866 1,017 1,072 1,195 1,215
Little River County 923 1,084 1,142 1,273 1,294
Logan County 882 1,036 1,092 1,218 1,237
Lonoke County 1,107 1,300 1,370 1,528 1,552
Madison County 972 1,142 1,203 1,341 1,363
Marion County 882 1,036 1,092 1,218 1,237
Miller County 1,021 1,199 1,263 1,408 1,431
Mississippi County 954 1,121 1,181 1,317 1,338
Monroe County 851 999 1,053 1,174 1,193
Montgomery County 1,003 1,178 1,241 1,384 1,406
Nevada County 939 1,103 1,162 1,296 1,317
Newton County 907 1,066 1,123 1,252 1,272
Ouachita County 925 1,087 1,145 1,277 1,297
Perry County 962 1,130 1,191 1,328 1,349
Phillips County 962 1,129 1,190 1,327 1,348
Pike County 920 1,080 1,138 1,269 1,289
Poinsett County 925 1,087 1,145 1,277 1,297
Polk County 943 1,107 1,167 1,301 1,322
Pope County 973 1,143 1,204 1,342 1,364
Prairie County 925 1,087 1,145 1,277 1,297
Pulaski County 1,236 1,452 1,530 1,706 1,733
Randolph County 857 1,006 1,060 1,182 1,201
St. Francis County 924 1,086 1,144 1,276 1,296
Saline County 1,196 1,405 1,480 1,650 1,677
Scott County 924 1,086 1,144 1,276 1,296
Searcy County 925 1,087 1,145 1,277 1,297
Sebastian County 1,029 1,209 1,274 1,421 1,443
Sevier County 969 1,138 1,199 1,337 1,359
Sharp County 865 1,015 1,070 1,193 1,212
Stone County 907 1,066 1,123 1,252 1,272
Union County 961 1,128 1,189 1,326 1,347
Van Buren County 923 1,084 1,142 1,273 1,294
Washington County 1,220 1,432 1,509 1,683 1,710
White County 1,025 1,204 1,269 1,415 1,438
Woodruff County 839 985 1,038 1,157 1,176
Yell County 958 1,126 1,186 1,322 1,344

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Page Last Reviewed or Updated: 10-Apr-2015