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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 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
Adair County 1,063 1,249 1,316 1,467 1,491
Adams County 1,002 1,177 1,240 1,383 1,405
Allamakee County 1,085 1,275 1,343 1,498 1,522
Appanoose County 973 1,143 1,204 1,342 1,364
Audubon County 920 1,081 1,139 1,270 1,290
Benton County 1,235 1,451 1,529 1,705 1,732
Black Hawk County 1,119 1,314 1,385 1,544 1,569
Boone County 1,244 1,461 1,540 1,717 1,745
Bremer County 1,194 1,403 1,478 1,648 1,675
Buchanan County 1,125 1,321 1,392 1,552 1,577
Buena Vista County 1,025 1,203 1,268 1,414 1,437
Butler County 1,009 1,185 1,249 1,393 1,415
Calhoun County 911 1,070 1,128 1,258 1,278
Carroll County 1,083 1,272 1,340 1,494 1,518
Cass County 961 1,128 1,189 1,326 1,347
Cedar County 1,162 1,365 1,438 1,604 1,630
Cerro Gordo County 1,069 1,256 1,323 1,475 1,499
Cherokee County 941 1,106 1,165 1,299 1,320
Chickasaw County 1,021 1,200 1,264 1,409 1,432
Clarke County 1,168 1,371 1,445 1,611 1,637
Clay County 1,060 1,245 1,312 1,463 1,486
Clayton County 1,096 1,288 1,357 1,513 1,537
Clinton County 1,143 1,342 1,414 1,577 1,602
Crawford County 995 1,168 1,231 1,373 1,395
Dallas County 1,525 1,791 1,887 2,104 2,138
Davis County 1,088 1,278 1,347 1,502 1,526
Decatur County 995 1,169 1,232 1,374 1,396
Delaware County 1,183 1,389 1,464 1,632 1,659
Des Moines County 1,068 1,254 1,321 1,473 1,497
Dickinson County 1,206 1,417 1,493 1,665 1,692
Dubuque County 1,204 1,414 1,490 1,661 1,688
Emmet County 983 1,155 1,217 1,357 1,379
Fayette County 1,026 1,205 1,270 1,416 1,439
Floyd County 975 1,145 1,207 1,346 1,368
Franklin County 1,019 1,197 1,261 1,406 1,429
Fremont County 1,054 1,237 1,304 1,454 1,477
Greene County 969 1,138 1,199 1,337 1,358
Grundy County 1,123 1,319 1,390 1,550 1,575
Guthrie County 1,109 1,303 1,373 1,531 1,556
Hamilton County 1,101 1,293 1,363 1,520 1,544
Hancock County 994 1,167 1,230 1,371 1,394
Hardin County 1,035 1,216 1,281 1,428 1,451
Harrison County 1,161 1,364 1,437 1,602 1,628
Henry County 1,059 1,244 1,311 1,462 1,485
Howard County 1,050 1,234 1,300 1,450 1,473
Humboldt County 989 1,162 1,224 1,365 1,387
Ida County 877 1,031 1,086 1,211 1,230
Iowa County 1,226 1,440 1,517 1,692 1,719
Jackson County 1,115 1,310 1,380 1,539 1,564
Jasper County 1,183 1,389 1,464 1,632 1,659
Jefferson County 1,042 1,224 1,290 1,438 1,462
Johnson County 1,419 1,666 1,756 1,958 1,990
Jones County 1,143 1,342 1,414 1,577 1,602
Keokuk County 1,018 1,196 1,260 1,405 1,428
Kossuth County 967 1,136 1,197 1,335 1,356
Lee County 1,003 1,178 1,241 1,384 1,406
Linn County 1,284 1,508 1,589 1,772 1,800
Louisa County 1,080 1,269 1,337 1,491 1,515
Lucas County 1,037 1,218 1,283 1,431 1,454
Lyon County 1,042 1,224 1,290 1,438 1,462
Madison County 1,370 1,610 1,696 1,891 1,922
Mahaska County 1,056 1,240 1,307 1,457 1,481
Marion County 1,202 1,412 1,488 1,659 1,686
Marshall County 1,115 1,310 1,380 1,539 1,564
Mills County 1,334 1,567 1,651 1,841 1,871
Mitchell County 1,038 1,219 1,285 1,433 1,456
Monona County 936 1,099 1,158 1,291 1,312
Monroe County 1,181 1,387 1,462 1,630 1,656
Montgomery County 1,017 1,195 1,259 1,404 1,426
Muscatine County 1,205 1,415 1,491 1,662 1,689
O'Brien County 1,025 1,203 1,268 1,414 1,437
Osceola County 900 1,057 1,114 1,242 1,262
Page County 984 1,156 1,218 1,358 1,380
Palo Alto County 987 1,159 1,221 1,361 1,383
Plymouth County 1,145 1,345 1,417 1,580 1,605
Pocahontas County 879 1,033 1,088 1,213 1,233
Polk County 1,358 1,595 1,681 1,874 1,905
Pottawattamie County 1,233 1,448 1,526 1,701 1,729
Poweshiek County 1,164 1,368 1,441 1,607 1,633
Ringgold County 1,105 1,298 1,368 1,525 1,550
Sac County 908 1,067 1,124 1,253 1,273
Scott County 1,237 1,453 1,531 1,707 1,735
Shelby County 1,115 1,310 1,380 1,539 1,564
Sioux County 1,126 1,323 1,394 1,554 1,579
Story County 1,357 1,594 1,680 1,873 1,903
Tama County 1,092 1,283 1,352 1,507 1,532
Taylor County 950 1,116 1,176 1,312 1,333
Union County 1,015 1,192 1,256 1,400 1,423
Van Buren County 953 1,120 1,180 1,316 1,337
Wapello County 992 1,165 1,228 1,369 1,391
Warren County 1,345 1,580 1,665 1,856 1,886
Washington County 1,216 1,428 1,505 1,678 1,705
Wayne County 956 1,123 1,183 1,319 1,340
Webster County 1,003 1,178 1,241 1,384 1,406
Winnebago County 1,009 1,185 1,249 1,393 1,415
Winneshiek County 1,215 1,427 1,504 1,677 1,704
Woodbury County 1,093 1,283 1,352 1,508 1,532
Worth County 1,045 1,227 1,293 1,442 1,465
Wright County 978 1,149 1,211 1,350 1,372

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Page Last Reviewed or Updated: 30-Mar-2015