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Iowa - 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
Adair County 1,059 1,244 1311 1,462 1,485
Adams County 1,002 1,177 1240 1,383 1,405
Allamakee County 1,085 1,275 1343 1,498 1,522
Appanoose County 962 1,130 1191 1,328 1,349
Audubon County 920 1,081 1139 1,270 1,290
Benton County 1,235 1,450 1528 1,704 1,731
Black Hawk County 1,119 1,314 1385 1,544 1,569
Boone County 1,244 1,461 1540 1,717 1,745
Bremer County 1,188 1,395 1470 1,639 1,666
Buchanan County 1,096 1,288 1357 1,513 1,537
Buena Vista County 1,014 1,191 1255 1,399 1,422
Butler County 1,005 1,181 1244 1,387 1,409
Calhoun County 911 1,070 1128 1,258 1,278
Carroll County 1,083 1,272 1340 1,494 1,518
Cass County 961 1,128 1189 1,326 1,347
Cedar County 1,162 1,365 1438 1,604 1,630
Cerro Gordo County 1,062 1,247 1314 1,465 1,489
Cherokee County 941 1,106 1165 1,299 1,320
Chickasaw County 1,021 1,200 1264 1,409 1,432
Clarke County 1,168 1,371 1445 1,611 1,637
Clay County 1,060 1,245 1312 1,463 1,486
Clayton County 1,095 1,286 1355 1,511 1,535
Clinton County 1,143 1,342 1414 1,577 1,602
Crawford County 991 1,164 1227 1,368 1,390
Dallas County 1,525 1,791 1887 2,104 2,138
Davis County 1,075 1,263 1331 1,484 1,508
Decatur County 988 1,161 1223 1,364 1,386
Delaware County 1,150 1,350 1423 1,587 1,612
Des Moines County 1,068 1,254 1321 1,473 1,497
Dickinson County 1,185 1,391 1466 1,635 1,661
Dubuque County 1,204 1,414 1490 1,661 1,688
Emmet County 970 1,140 1201 1,339 1,361
Fayette County 1,026 1,205 1270 1,416 1,439
Floyd County 975 1,145 1207 1,346 1,368
Franklin County 1,019 1,197 1261 1,406 1,429
Fremont County 1,054 1,237 1304 1,454 1,477
Greene County 969 1,138 1199 1,337 1,358
Grundy County 1,117 1,312 1383 1,542 1,567
Guthrie County 1,071 1,257 1325 1,477 1,501
Hamilton County 1,101 1,293 1363 1,520 1,544
Hancock County 994 1,167 1230 1,371 1,394
Hardin County 1,033 1,213 1278 1,425 1,448
Harrison County 1,141 1,340 1412 1,574 1,600
Henry County 1,059 1,244 1311 1,462 1,485
Howard County 1,041 1,222 1288 1,436 1,459
Humboldt County 983 1,155 1217 1,357 1,379
Ida County 877 1,031 1086 1,211 1,230
Iowa County 1,226 1,440 1517 1,692 1,719
Jackson County 1,115 1,310 1380 1,539 1,564
Jasper County 1,183 1,389 1464 1,632 1,659
Jefferson County 1,036 1,217 1282 1,429 1,453
Johnson County 1,419 1,666 1756 1,958 1,990
Jones County 1,142 1,341 1413 1,575 1,601
Keokuk County 1,018 1,196 1260 1,405 1,428
Kossuth County 953 1,120 1180 1,316 1,337
Lee County 997 1,171 1234 1,376 1,398
Linn County 1,284 1,508 1589 1,772 1,800
Louisa County 1,080 1,269 1337 1,491 1,515
Lucas County 1,037 1,218 1283 1,431 1,454
Lyon County 1,042 1,224 1290 1,438 1,462
Madison County 1,370 1,610 1696 1,891 1,922
Mahaska County 1,056 1,240 1307 1,457 1,481
Marion County 1,202 1,412 1488 1,659 1,686
Marshall County 1,115 1,310 1380 1,539 1,564
Mills County 1,302 1,529 1611 1,796 1,825
Mitchell County 1,038 1,219 1285 1,433 1,456
Monona County 927 1,089 1147 1,279 1,300
Monroe County 1,176 1,382 1456 1,623 1,650
Montgomery County 1,011 1,187 1251 1,395 1,417
Muscatine County 1,184 1,390 1465 1,633 1,660
O'Brien County 992 1,165 1228 1,369 1,391
Osceola County 895 1,051 1108 1,235 1,255
Page County 984 1,156 1218 1,358 1,380
Palo Alto County 987 1,159 1221 1,361 1,383
Plymouth County 1,145 1,345 1417 1,580 1,605
Pocahontas County 858 1,008 1062 1,184 1,203
Polk County 1,358 1,595 1681 1,874 1,905
Pottawattamie County 1,233 1,448 1526 1,701 1,729
Poweshiek County 1,164 1,368 1441 1,607 1,633
Ringgold County 1,105 1,298 1368 1,525 1,550
Sac County 900 1,057 1114 1,242 1,262
Scott County 1,237 1,453 1531 1,707 1,735
Shelby County 1,115 1,310 1380 1,539 1,564
Sioux County 1,126 1,323 1394 1,554 1,579
Story County 1,357 1,594 1680 1,873 1,903
Tama County 1,092 1,283 1352 1,507 1,532
Taylor County 950 1,116 1176 1,312 1,333
Union County 1,006 1,182 1245 1,388 1,411
Van Buren County 943 1,107 1167 1,301 1,322
Wapello County 992 1,165 1228 1,369 1,391
Warren County 1,345 1,580 1665 1,856 1,886
Washington County 1,208 1,419 1495 1,667 1,694
Wayne County 945 1,110 1170 1,305 1,326
Webster County 1,003 1,178 1241 1,384 1,406
Winnebago County 1,009 1,185 1249 1,393 1,415
Winneshiek County 1,210 1,422 1498 1,670 1,697
Woodbury County 1,093 1,283 1352 1,508 1,532
Worth County 1,040 1,221 1287 1,435 1,458
Wright County 978 1,149 1211 1,350 1,372

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Page Last Reviewed or Updated: 22-Sep-2014