IRS Logo
Print - Click this link to Print this page

Nebraska - 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
Adams County 1,088 1,278 1,347 1,502 1,526
Antelope County 962 1,129 1,190 1,327 1,348
Arthur County 1,051 1,235 1,301 1,451 1,474
Banner County 1,353 1,590 1,675 1,868 1,898
Blaine County 1,034 1,215 1,280 1,427 1,450
Boone County 1,048 1,231 1,297 1,446 1,470
Box Butte County 1,067 1,253 1,320 1,472 1,496
Boyd County 914 1,073 1,131 1,261 1,281
Brown County 911 1,070 1,127 1,257 1,277
Buffalo County 1,256 1,476 1,555 1,734 1,762
Burt County 1,156 1,358 1,431 1,596 1,621
Butler County 1,109 1,302 1,372 1,530 1,554
Cass County 1,390 1,633 1,720 1,918 1,949
Cedar County 1,033 1,214 1,279 1,426 1,449
Chase County 983 1,154 1,216 1,356 1,378
Cherry County 1,249 1,467 1,546 1,724 1,752
Cheyenne County 1,166 1,369 1,443 1,609 1,635
Clay County 977 1,147 1,209 1,348 1,370
Colfax County 1,024 1,202 1,267 1,413 1,436
Cuming County 1,015 1,192 1,256 1,401 1,423
Custer County 976 1,146 1,208 1,347 1,369
Dakota County 1,173 1,378 1,452 1,619 1,645
Dawes County 1,072 1,259 1,327 1,480 1,503
Dawson County 1,038 1,219 1,285 1,433 1,456
Deuel County 937 1,101 1,160 1,293 1,314
Dixon County 1,021 1,200 1,264 1,409 1,432
Dodge County 1,150 1,350 1,423 1,587 1,612
Douglas County 1,382 1,623 1,710 1,907 1,937
Dundy County 974 1,144 1,205 1,344 1,366
Fillmore County 997 1,171 1,234 1,376 1,398
Franklin County 912 1,071 1,129 1,259 1,279
Frontier County 999 1,173 1,236 1,378 1,400
Furnas County 933 1,096 1,155 1,288 1,309
Gage County 1,155 1,356 1,429 1,593 1,619
Garden County 866 1,017 1,072 1,195 1,215
Garfield County 892 1,048 1,104 1,231 1,251
Gosper County 980 1,151 1,213 1,352 1,374
Grant County 893 1,049 1,105 1,232 1,252
Greeley County 992 1,165 1,228 1,369 1,391
Hall County 1,178 1,384 1,458 1,626 1,652
Hamilton County 1,168 1,371 1,445 1,611 1,637
Harlan County 971 1,140 1,201 1,339 1,361
Hayes County 1,100 1,293 1,362 1,519 1,543
Hitchcock County 831 977 1,029 1,147 1,166
Holt County 1,012 1,189 1,253 1,397 1,420
Hooker County 978 1,149 1,211 1,350 1,372
Howard County 1,165 1,368 1,442 1,608 1,634
Jefferson County 976 1,146 1,208 1,347 1,369
Johnson County 1,102 1,294 1,364 1,521 1,545
Kearney County 1,071 1,258 1,326 1,478 1,502
Keith County 1,057 1,241 1,308 1,458 1,482
Keya Paha County 1,158 1,360 1,433 1,598 1,624
Kimball County 1,092 1,282 1,351 1,506 1,531
Knox County 978 1,149 1,211 1,350 1,372
Lancaster County 1,341 1,575 1,659 1,850 1,880
Lincoln County 1,203 1,413 1,489 1,661 1,687
Logan County 1,200 1,409 1,485 1,656 1,683
Loup County 978 1,149 1,211 1,350 1,372
Madison County 1,117 1,312 1,383 1,542 1,567
McPherson County 1,511 1,775 1,870 2,085 2,119
Merrick County 1,001 1,176 1,239 1,381 1,404
Morrill County 979 1,150 1,212 1,351 1,373
Nance County 942 1,107 1,166 1,300 1,321
Nemaha County 1,042 1,223 1,289 1,437 1,460
Nuckolls County 957 1,125 1,185 1,321 1,343
Otoe County 1,257 1,477 1,556 1,735 1,763
Pawnee County 987 1,159 1,221 1,361 1,383
Perkins County 1,069 1,256 1,323 1,476 1,499
Phelps County 1,059 1,244 1,311 1,462 1,485
Pierce County 1,109 1,302 1,372 1,530 1,555
Platte County 1,096 1,287 1,356 1,512 1,536
Polk County 1,035 1,216 1,281 1,428 1,451
Red Willow County 1,012 1,118 1,252 1,396 1,419
Richardson County 849 997 1,051 1,172 1,191
Rock County 924 1,086 1,144 1,276 1,296
Saline County 1,135 1,334 1,405 1,567 1,592
Sarpy County 1,483 1,742 1,835 2,046 2,079
Saunders County 1,363 1,601 1,687 1,881 1,911
Scotts Bluff County 1,153 1,354 1,427 1,591 1,617
Seward County 1,282 1,506 1,587 1,770 1,798
Sheridan County 970 1,139 1,200 1,338 1,360
Sherman County 981 1,152 1,214 1,354 1,375
Sioux County 1,070 1,256 1,324 1,476 1,500
Stanton County 1,018 1,196 1,260 1,405 1,428
Thayer County 990 1,163 1,225 1,366 1,388
Thomas County 1,113 1,307 1,377 1,535 1,560
Thurston County 986 1,158 1,220 1,360 1,382
Valley County 919 1,079 1,137 1,268 1,288
Washington County 1,499 1,760 1,855 2,068 2,102
Wayne County 1,102 1,294 1,364 1,521 1,545
Webster County 948 1,113 1,173 1,308 1,329
Wheeler County 950 1,115 1,175 1,310 1,332
York County 1,067 1,254 1,321 1,473 1,497

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 22-Sep-2014