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South 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
Aurora County 884 1,038 1,094 1,220 1,240
Beadle County 1,060 1,245 1,312 1,463 1,487
Bennett County 951 1,117 1,177 1,312 1,334
Bon Homme County 900 1,057 1,114 1,242 1,262
Brookings County 1,197 1,405 1,481 1,651 1,678
Brown County 1,162 1,365 1,438 1,603 1,629
Brule County 1,138 1,336 1,408 1,570 1,595
Buffalo County 976 1,146 1,208 1,347 1,369
Butte County 1,142 1,341 1,413 1,575 1,601
Campbell County 1,182 1,388 1,463 1,631 1,658
Charles Mix County 987 1,160 1,222 1,363 1,385
Clark County 966 1,134 1,195 1,332 1,354
Clay County 1,236 1,452 1,530 1,706 1,733
Codington County 1,165 1,368 1,442 1,608 1,634
Corson County 981 1,152 1,214 1,354 1,375
Custer County 1,240 1,457 1,535 1,712 1,739
Davison County 1,172 1,376 1,450 1,617 1,643
Day County 977 1,147 1,209 1,348 1,370
Deuel County 1,089 1,279 1,348 1,503 1,527
Dewey County 970 1,139 1,200 1,338 1,360
Douglas County 1,014 1,191 1,255 1,399 1,422
Edmunds County 1,126 1,322 1,393 1,553 1,578
Fall River County 1,229 1,443 1,521 1,696 1,723
Faulk County 949 1,115 1,175 1,310 1,331
Grant County 1,250 1,468 1,547 1,725 1,753
Gregory County 959 1,126 1,187 1,324 1,345
Haakon County 999 1,173 1,236 1,378 1,400
Hamlin County 1,130 1,328 1,399 1,560 1,585
Hand County 1,096 1,288 1,357 1,513 1,537
Hanson County 1,096 1,287 1,356 1,512 1,536
Harding County 1,141 1,340 1,412 1,574 1,600
Hughes County 1,281 1,504 1,585 1,767 1,796
Hutchinson County 1,010 1,186 1,250 1,394 1,416
Hyde County 944 1,108 1,168 1,302 1,323
Jackson County 1,088 1,278 1,346 1,501 1,525
Jerauld County 928 1,090 1,149 1,281 1,302
Jones County 941 1,106 1,165 1,299 1,320
Kingsbury County 987 1,160 1,222 1,363 1,385
Lake County 1,092 1,282 1,351 1,506 1,531
Lawrence County 1,319 1,549 1,632 1,820 1,849
Lincoln County 1,417 1,665 1,754 1,956 1,987
Lyman County 1,031 1,211 1,276 1,423 1,446
Marshall County 1,027 1,206 1,271 1,417 1,440
McCook County 1,079 1,267 1,335 1,489 1,513
McPherson County 1,014 1,191 1,255 1,399 1,422
Meade County 1,353 1,590 1,675 1,868 1,898
Mellette County 893 1,049 1,105 1,232 1,252
Miner County 1,022 1,200 1,265 1,410 1,433
Minnehaha County 1,260 1,479 1,559 1,738 1,766
Moody County 1,151 1,352 1,425 1,589 1,615
Pennington County 1,314 1,543 1,626 1,813 1,842
Perkins County 1,012 1,189 1,253 1,397 1,420
Potter County 963 1,131 1,192 1,329 1,351
Roberts County 1,026 1,205 1,270 1,416 1,439
Sanborn County 1,004 1,179 1,242 1,385 1,407
Shannon County 815 957 1,008 1,124 1,143
Spink County 939 1,103 1,162 1,296 1,317
Stanley County 1,176 1,382 1,456 1,623 1,650
Sully County 1,082 1,271 1,339 1,493 1,517
Todd County 720 846 891 993 1,010
Tripp County 1,014 1,191 1,255 1,399 1,422
Turner County 1,125 1,321 1,392 1,552 1,577
Union County 1,250 1,468 1,547 1,725 1,753
Walworth County 1,040 1,222 1,287 1,435 1,458
Yankton County 1,155 1,356 1,429 1,593 1,619
Ziebach County 926 1,088 1,146 1,278 1,299

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Page Last Reviewed or Updated: 18-Sep-2014