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Montana - 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
Beaverhead County 1,141 1,340 1412 1,574 1,600
Big Horn County 915 1,075 1133 1,263 1,284
Blaine County 942 1,107 1166 1,300 1,321
Broadwater County 1,173 1,378 1452 1,619 1,645
Carbon County 1,207 1,417 1493 1,665 1,692
Carter County 1,197 1,405 1481 1,651 1,678
Cascade County 1,178 1,384 1458 1,626 1,652
Chouteau County 1,118 1,314 1384 1,543 1,568
Custer County 1,037 1,219 1284 1,432 1,455
Daniels County 1,198 1,407 1483 1,654 1,680
Dawson County 1,093 1,284 1353 1,509 1,533
Deer Lodge County 1,055 1,239 1306 1,456 1,480
Fallon County 986 1,158 1220 1,360 1,382
Fergus County 1,043 1,225 1291 1,439 1,463
Flathead County 1,378 1,618 1705 1,901 1,932
Gallatin County 1,532 1,799 1896 2,114 2,148
Garfield County 946 1,112 1171 1,306 1,327
Glacier County 864 1,014 1069 1,192 1,211
Golden Valley County 1,204 1,414 1490 1,661 1,688
Granite County 1,173 1,378 1452 1,619 1,645
Hill County 1,127 1,324 1395 1,555 1,581
Jefferson County 1,405 1,650 1738 1,938 1,969
Judith Basin County 974 1,144 1206 1,345 1,366
Lake County 1,240 1,457 1535 1,712 1,739
Lewis and Clark County 1,349 1,585 1670 1,862 1,892
Liberty County 953 1,119 1179 1,315 1,336
Lincoln County 1,049 1,232 1298 1,447 1,471
Madison County 1,374 1,613 1700 1,896 1,926
McCone County 1,069 1,256 1323 1,475 1,499
Meagher County 1,016 1,194 1258 1,403 1,425
Mineral County 1,151 1,351 1424 1,588 1,613
Missoula County 1,455 1,709 1801 2,008 2,041
Musselshell County 1,120 1,315 1386 1,545 1,570
Park County 1,294 1,520 1602 1,786 1,815
Petroleum County 1,090 1,280 1349 1,504 1,528
Phillips County 933 1,096 1155 1,288 1,309
Pondera County 1,084 1,273 1341 1,495 1,519
Powder River County 1,037 1,219 1284 1,432 1,455
Powell County 1,088 1,277 1346 1,501 1,525
Prairie County 1,006 1,182 1245 1,388 1,411
Ravalli County 1,387 1,628 1716 1,913 1,944
Richland County 1,014 1,191 1255 1,400 1,422
Roosevelt County 920 1,081 1139 1,270 1,290
Rosebud County 1,076 1,264 1332 1,485 1,509
Sanders County 1,134 1,332 1404 1,565 1,591
Sheridan County 1,096 1,288 1357 1,513 1,537
Silver Bow County 1,037 1,218 1283 1,431 1,454
Stillwater County 1,279 1,502 1583 1,765 1,794
Sweet Grass County 1,298 1,524 1606 1,791 1,820
Teton County 1,147 1,347 1419 1,582 1,608
Toole County 993 1,166 1229 1,370 1,392
Treasure County 931 1,093 1152 1,284 1,305
Valley County 1,033 1,214 1279 1,426 1,449
Wheatland County 886 1,041 1097 1,223 1,243
Wibaux County 896 1,052 1109 1,237 1,256
Yellowstone County 1,294 1,520 1602 1,786 1,815

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Page Last Reviewed or Updated: 31-Mar-2014