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North Dakota - 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 998 1,172 1,235 1,377 1,399
Barnes County 1,067 1,254 1,321 1,473 1,497
Benson County 914 1,073 1,131 1,261 1,281
Billings County 980 1,151 1,213 1,352 1,374
Bottineau County 968 1,137 1,198 1,336 1,357
Bowman County 972 1,142 1,203 1,341 1,363
Burke County 949 1,114 1,174 1,309 1,330
Burleigh County 1,333 1,566 1,650 1,840 1,869
Cass County 1,383 1,625 1,712 1,909 1,940
Cavalier County 965 1,133 1,194 1,331 1,353
Dickey County 1,060 1,245 1,312 1,463 1,486
Divide County 1,076 1,264 1,332 1,485 1,509
Dunn County 854 1,003 1,057 1,179 1,198
Eddy County 939 1,103 1,162 1,296 1,317
Emmons County 905 1,063 1,120 1,249 1,269
Foster County 1,069 1,256 1,323 1,475 1,499
Golden Valley County 914 1,073 1,131 1,261 1,281
Grand Forks County 1,319 1,550 1,633 1,821 1,850
Grant County 1,048 1,231 1,297 1,446 1,470
Griggs County 965 1,133 1,194 1,331 1,353
Hettinger County 877 1,031 1,086 1,211 1,230
Kidder County 991 1,163 1,226 1,367 1,389
LaMoure County 1,023 1,201 1,266 1,412 1,434
Logan County 1,064 1,250 1,317 1,469 1,492
McHenry County 1,017 1,195 1,259 1,404 1,426
McIntosh County 966 1,134 1,195 1,332 1,354
McKenzie County 1,004 1,180 1,243 1,386 1,408
McLean County 1,068 1,254 1,321 1,473 1,497
Mercer County 1,024 1,202 1,267 1,413 1,436
Morton County 1,239 1,455 1,533 1,709 1,737
Mountrail County 933 1,096 1,155 1,288 1,309
Nelson County 960 1,127 1,188 1,325 1,346
Oliver County 1,038 1,219 1,285 1,433 1,456
Pembina County 1,007 1,182 1,246 1,389 1,412
Pierce County 1,012 1,188 1,252 1,396 1,419
Ramsey County 1,032 1,212 1,277 1,424 1,447
Ransom County 1,122 1,317 1,388 1,548 1,573
Renville County 1,012 1,188 1,252 1,396 1,419
Richland County 1,122 1,317 1,388 1,548 1,573
Rolette County 810 951 1,002 1,117 1,135
Sargent County 1,017 1,194 1,258 1,403 1,425
Sheridan County 1,054 1,237 1,304 1,454 1,477
Sioux County 887 1,042 1,098 1,224 1,244
Slope County 1,041 1,222 1,288 1,436 1,459
Stark County 1,175 1,380 1,454 1,621 1,647
Steele County 960 1,127 1,188 1,325 1,346
Stutsman County 1,048 1,231 1,297 1,446 1,470
Towner County 931 1,093 1,152 1,284 1,305
Traill County 1,104 1,296 1,366 1,523 1,548
Walsh County 953 1,119 1,179 1,315 1,336
Ward County 1,190 1,398 1,473 1,642 1,669
Wells County 999 1,173 1,236 1,379 1,401
Williams County 1,040 1,221 1,287 1,435 1,458

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Page Last Reviewed or Updated: 31-Mar-2014