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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 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
Adams County 1,094 1,285 1,354 1,510 1,534
Antelope County 962 1,129 1,190 1,327 1,348
Arthur County 1,061 1,246 1,313 1,464 1,488
Banner County 1,353 1,590 1,675 1,868 1,898
Blaine County 1,142 1,341 1,413 1,575 1,601
Boone County 1,075 1,263 1,331 1,484 1,508
Box Butte County 1,067 1,253 1,320 1,472 1,496
Boyd County 984 1,156 1,218 1,358 1,380
Brown County 911 1,070 1,127 1,257 1,277
Buffalo County 1,281 1,505 1,586 1,768 1,797
Burt County 1,156 1,358 1,431 1,596 1,621
Butler County 1,154 1,355 1,428 1,592 1,618
Cass County 1,390 1,633 1,720 1,918 1,949
Cedar County 1,067 1,253 1,320 1,472 1,496
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 999 1,174 1,237 1,379 1,402
Colfax County 1,048 1,231 1,297 1,446 1,470
Cuming County 1,015 1,192 1,256 1,401 1,423
Custer County 1,028 1,207 1,272 1,418 1,441
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 1,073 1,260 1,328 1,481 1,505
Deuel County 941 1,106 1,165 1,299 1,320
Dixon County 1,026 1,205 1,270 1,416 1,439
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 885 1,039 1,095 1,221 1,241
Garfield County 892 1,048 1,104 1,231 1,251
Gosper County 997 1,171 1,234 1,376 1,398
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 856 1,005 1,059 1,181 1,200
Holt County 1,033 1,214 1,279 1,426 1,449
Hooker County 978 1,149 1,211 1,350 1,372
Howard County 1,216 1,428 1,505 1,678 1,705
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 1,078 1,266 1,334 1,487 1,511
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 997 1,171 1,234 1,376 1,398
Lancaster County 1,341 1,575 1,659 1,850 1,880
Lincoln County 1,206 1,417 1,493 1,665 1,692
Logan County 1,216 1,428 1,505 1,678 1,705
Loup County 1,068 1,255 1,322 1,474 1,498
McPherson County 1,511 1,775 1,870 2,085 2,119
Madison County 1,126 1,322 1,393 1,553 1,578
Merrick County 1,004 1,180 1,243 1,386 1,408
Morrill County 1,022 1,200 1,265 1,410 1,433
Nance County 974 1,144 1,205 1,344 1,365
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 1,021 1,200 1,264 1,409 1,432
Perkins County 1,069 1,256 1,323 1,476 1,499
Phelps County 1,066 1,252 1,319 1,471 1,494
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 1,042 1,224 1,290 1,438 1,462
Red Willow County 1,029 1,208 1,273 1,419 1,442
Richardson County 850 998 1,052 1,173 1,192
Rock County 924 1,086 1,144 1,276 1,296
Saline County 1,141 1,340 1,412 1,574 1,600
Sarpy County 1,483 1,742 1,835 2,046 2,079
Saunders County 1,391 1,634 1,722 1,920 1,951
Scotts Bluff County 1,153 1,354 1,427 1,591 1,617
Seward County 1,328 1,559 1,643 1,832 1,862
Sheridan County 970 1,139 1,200 1,338 1,360
Sherman County 982 1,153 1,215 1,355 1,377
Sioux County 1,088 1,277 1,346 1,501 1,525
Stanton County 1,033 1,214 1,279 1,426 1,449
Thayer County 990 1,163 1,225 1,366 1,388
Thomas County 1,185 1,391 1,466 1,635 1,661
Thurston County 999 1,173 1,236 1,378 1,400
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 1,046 1,229 1,295 1,444 1,467
York County 1,115 1,310 1,380 1,539 1,564

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Page Last Reviewed or Updated: 10-Apr-2015