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Idaho - 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
Ada County 1,400 1,645 1,733 1,932 1,964
Adams County 1,269 1,490 1,570 1,751 1,779
Bannock County 1,139 1,338 1,410 1,572 1,598
Bear Lake County 1,037 1,219 1,284 1,432 1,455
Benewah County 1,036 1,217 1,282 1,429 1,453
Bingham County 1,137 1,335 1,407 1,569 1,594
Blaine County 1,718 2,018 2,126 2,370 2,409
Boise County 1,313 1,542 1,625 1,812 1,841
Bonner County 1,320 1,551 1,634 1,822 1,851
Bonneville County 1,227 1,442 1,519 1,694 1,721
Boundary County 1,167 1,370 1,444 1,610 1,636
Butte County 1,050 1,234 1,300 1,450 1,473
Camas County 1,320 1,551 1,634 1,822 1,851
Canyon County 1,200 1,409 1,485 1,656 1,683
Caribou County 1,070 1,256 1,324 1,476 1,500
Cassia County 1,027 1,206 1,271 1,417 1,440
Clark County 1,037 1,219 1,284 1,432 1,455
Clearwater County 1,122 1,317 1,388 1,548 1,573
Custer County 1,052 1,236 1,302 1,452 1,475
Elmore County 1,193 1,402 1,477 1,647 1,673
Franklin County 1,205 1,415 1,491 1,662 1,689
Fremont County 1,132 1,330 1,401 1,562 1,587
Gem County 1,234 1,449 1,527 1,703 1,730
Gooding County 1,111 1,305 1,375 1,533 1,558
Idaho County 1,067 1,253 1,320 1,472 1,496
Jefferson County 1,237 1,453 1,531 1,707 1,735
Jerome County 1,109 1,303 1,373 1,531 1,556
Kootenai County 1,361 1,598 1,684 1,878 1,908
Latah County 1,253 1,472 1,551 1,730 1,758
Lemhi County 1,101 1,293 1,363 1,520 1,544
Lewis County 984 1,156 1,218 1,358 1,380
Lincoln County 1,151 1,352 1,425 1,589 1,615
Madison County 1,329 1,561 1,645 1,834 1,864
Minidoka County 961 1,128 1,189 1,326 1,347
Nez Perce County 1,209 1,420 1,496 1,668 1,695
Oneida County 1,190 1,398 1,473 1,642 1,669
Owyhee County 1,088 1,277 1,346 1,501 1,525
Payette County 1,202 1,412 1,488 1,659 1,686
Power County 1,143 1,343 1,415 1,578 1,603
Shoshone County 1,063 1,249 1,316 1,467 1,491
Teton County 1,707 2,005 2,113 2,356 2,394
Twin Falls County 1,143 1,342 1,414 1,577 1,602
Valley County 1,412 1,659 1,748 1,949 1,980
Washington County 1,071 1,258 1,326 1,478 1,502

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Page Last Reviewed or Updated: 10-Apr-2015