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Minnesota - 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
Aitkin County 1,181 1,387 1461 1,629 1,656
Anoka County 1,622 1,905 2007 2,238 2,274
Becker County 1,274 1,497 1577 1,758 1,787
Beltrami County 1,206 1,416 1492 1,664 1,690
Benton County 1,401 1,646 1734 1,933 1,965
Big Stone County 983 1,155 1217 1,357 1,379
Blue Earth County 1,312 1,541 1624 1,811 1,840
Brown County 1,151 1,351 1424 1,588 1,613
Carlton County 1,311 1,540 1623 1,810 1,839
Carver County 1,896 2,226 2346 2,616 2,658
Cass County 1,234 1,449 1527 1,703 1,730
Chippewa County 1,130 1,327 1398 1,559 1,584
Chisago County 1,664 1,954 2059 2,296 2,333
Clay County 1,313 1,542 1625 1,812 1,841
Clearwater County 1,141 1,340 1412 1,574 1,600
Cook County 1,351 1,587 1672 1,864 1,894
Cottonwood County 1,004 1,179 1242 1,385 1,407
Crow Wing County 1,272 1,494 1574 1,755 1,784
Dakota County 1,694 1,990 2096 2,338 2,375
Dodge County 1,387 1,629 1717 1,914 1,945
Douglas County 1,314 1,543 1626 1,813 1,842
Faribault County 995 1,169 1232 1,374 1,396
Fillmore County 1,260 1,479 1559 1,738 1,766
Freeborn County 1,117 1,312 1382 1,541 1,566
Goodhue County 1,487 1,746 1840 2,052 2,085
Grant County 1,078 1,266 1334 1,487 1,511
Hennepin County 1,723 2,023 2132 2,377 2,416
Houston County 1,257 1,477 1556 1,735 1,763
Hubbard County 1,249 1,466 1545 1,723 1,751
Isanti County 1,568 1,841 1940 2,163 2,198
Itasca County 1,210 1,421 1497 1,669 1,696
Jackson County 1,016 1,193 1257 1,402 1,424
Kanabec County 1,377 1,617 1704 1,900 1,931
Kandiyohi County 1,261 1,481 1561 1,741 1,769
Kittson County 993 1,166 1229 1,370 1,392
Koochiching County 1,077 1,265 1333 1,486 1,510
Lac qui Parle County 987 1,159 1221 1,361 1,383
Lake County 1,168 1,371 1445 1,611 1,637
Lake of the Woods County 1,114 1,309 1379 1,538 1,562
Le Sueur County 1,442 1,694 1785 1,990 2,022
Lincoln County 1,025 1,203 1268 1,414 1,437
Lyon County 1,209 1,420 1496 1,668 1,695
Mahnomen County 1,069 1,256 1323 1,475 1,499
Marshall County 1,030 1,210 1275 1,422 1,445
Martin County 1,052 1,236 1302 1,452 1,475
McLeod County 1,409 1,655 1744 1,945 1,976
Meeker County 1,336 1,570 1654 1,844 1,874
Mille Lacs County 1,328 1,559 1643 1,832 1,862
Morrison County 1,286 1,511 1592 1,775 1,804
Mower County 1,136 1,334 1406 1,568 1,593
Murray County 1,032 1,212 1277 1,424 1,447
Nicollet County 1,364 1,602 1688 1,882 1,913
Nobles County 1,088 1,277 1346 1,501 1,525
Norman County 991 1,163 1226 1,367 1,389
Olmsted County 1,433 1,684 1774 1,978 2,010
Otter Tail County 1,224 1,438 1515 1,689 1,716
Pennington County 1,050 1,233 1299 1,448 1,472
Pine County 1,302 1,530 1612 1,797 1,826
Pipestone County 1,008 1,184 1248 1,392 1,414
Polk County 1,201 1,411 1487 1,658 1,685
Pope County 1,234 1,449 1527 1,703 1,730
Ramsey County 1,572 1,847 1946 2,170 2,205
Red Lake County 999 1,173 1236 1,378 1,400
Redwood County 1,113 1,307 1377 1,535 1,560
Renville County 1,114 1,309 1379 1,538 1,562
Rice County 1,536 1,804 1901 2,120 2,154
Rock County 1,111 1,305 1375 1,533 1,558
Roseau County 1,153 1,354 1427 1,591 1,617
Scott County 1,824 2,143 2258 2,518 2,558
Sherburne County 1,676 1,968 2074 2,313 2,350
Sibley County 1,298 1,524 1606 1,791 1,820
St. Louis County 1,204 1,414 1490 1,661 1,688
Stearns County 1,361 1,599 1685 1,879 1,909
Steele County 1,353 1,590 1675 1,868 1,898
Stevens County 1,130 1,327 1398 1,559 1,584
Swift County 1,067 1,253 1320 1,472 1,496
Todd County 1,168 1,371 1445 1,611 1,637
Traverse County 1,002 1,177 1240 1,383 1,405
Wabasha County 1,365 1,603 1689 1,884 1,914
Wadena County 1,076 1,264 1332 1,485 1,509
Waseca County 1,237 1,453 1531 1,707 1,735
Washington County 1,743 2,047 2157 2,405 2,444
Watonwan County 1,066 1,252 1319 1,471 1,494
Wilkin County 1,116 1,311 1381 1,540 1,565
Winona County 1,312 1,541 1624 1,811 1,840
Wright County 1,632 1,917 2020 2,252 2,289
Yellow Medicine County 1,064 1,250 1317 1,469 1,492

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Page Last Reviewed or Updated: 22-Sep-2014