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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 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
Ada County 1,400 1,645 1733 1,932 1,964
Adams County 1,269 1,490 1570 1,751 1,779
Bannock County 1,139 1,338 1410 1,572 1,598
Bear Lake County 1,008 1,183 1247 1,390 1,413
Benewah County 978 1,148 1210 1,349 1,371
Bingham County 1,130 1,328 1399 1,560 1,585
Blaine County 1,718 2,018 2126 2,370 2,409
Boise County 1,313 1,542 1625 1,812 1,841
Bonner County 1,298 1,524 1606 1,791 1,820
Bonneville County 1,227 1,442 1519 1,694 1,721
Boundary County 1,160 1,363 1436 1,601 1,627
Butte County 1,050 1,234 1300 1,450 1,473
Camas County 1,320 1,551 1634 1,822 1,851
Canyon County 1,200 1,409 1485 1,656 1,683
Caribou County 1,070 1,256 1324 1,476 1,500
Cassia County 1,021 1,200 1264 1,409 1,432
Clark County 886 1,041 1097 1,223 1,243
Clearwater County 1,100 1,293 1362 1,519 1,543
Custer County 1,050 1,234 1300 1,450 1,473
Elmore County 1,187 1,394 1469 1,638 1,664
Franklin County 1,205 1,415 1491 1,662 1,689
Fremont County 1,105 1,298 1368 1,525 1,550
Gem County 1,234 1,449 1527 1,703 1,730
Gooding County 1,111 1,305 1375 1,533 1,558
Idaho County 1,067 1,253 1320 1,472 1,496
Jefferson County 1,227 1,441 1518 1,693 1,720
Jerome County 1,103 1,295 1365 1,522 1,547
Kootenai County 1,361 1,598 1684 1,878 1,908
Latah County 1,253 1,472 1551 1,730 1,758
Lemhi County 1,034 1,215 1280 1,427 1,450
Lewis County 969 1,138 1199 1,337 1,358
Lincoln County 1,151 1,352 1425 1,589 1,615
Madison County 1,314 1,543 1626 1,813 1,842
Minidoka County 961 1,128 1189 1,326 1,347
Nez Perce County 1,209 1,420 1496 1,668 1,695
Oneida County 1,190 1,398 1473 1,642 1,669
Owyhee County 1,088 1,277 1346 1,501 1,525
Payette County 1,202 1,412 1488 1,659 1,686
Power County 1,117 1,312 1383 1,542 1,567
Shoshone County 1,063 1,249 1316 1,467 1,491
Teton County 1,707 2,005 2113 2,356 2,394
Twin Falls County 1,143 1,342 1414 1,577 1,602
Valley County 1,412 1,659 1748 1,949 1,980
Washington County 1,071 1,258 1326 1,478 1,502

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Page Last Reviewed or Updated: 22-Sep-2014