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Wisconsin - 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 1,223 1,436 1513 1,687 1,714
Ashland County 1,145 1,345 1417 1,580 1,605
Barron County 1,205 1,415 1491 1,662 1,689
Bayfield County 1,199 1,408 1484 1,655 1,681
Brown County 1,388 1,631 1718 1,916 1,947
Buffalo County 1,274 1,497 1577 1,758 1,787
Burnett County 1,233 1,448 1526 1,701 1,729
Calumet County 1,436 1,686 1777 1,981 2,013
Chippewa County 1,277 1,499 1580 1,762 1,790
Clark County 1,157 1,359 1432 1,597 1,623
Columbia County 1,450 1,703 1795 2,001 2,034
Crawford County 1,122 1,318 1389 1,549 1,574
Dane County 1,677 1,970 2076 2,315 2,352
Dodge County 1,393 1,636 1724 1,922 1,953
Door County 1,353 1,589 1674 1,867 1,897
Douglas County 1,206 1,416 1492 1,664 1,691
Dunn County 1,358 1,595 1681 1,874 1,905
Eau Claire County 1,311 1,539 1622 1,809 1,838
Florence County 1,166 1,369 1443 1,609 1,635
Fond du Lac County 1,326 1,557 1641 1,830 1,859
Forest County 1,066 1,252 1319 1,471 1,494
Grant County 1,187 1,394 1469 1,638 1,664
Green County 1,418 1,665 1755 1,957 1,988
Green Lake County 1,235 1,450 1528 1,704 1,731
Iowa County 1,441 1,693 1784 1,989 2,021
Iron County 1,080 1,269 1337 1,491 1,515
Jackson County 1,191 1,399 1474 1,644 1,670
Jefferson County 1,500 1,761 1856 2,070 2,103
Juneau County 1,205 1,415 1491 1,662 1,689
Kenosha County 1,542 1,812 1909 2,129 2,163
Kewaunee County 1,302 1,530 1612 1,797 1,826
La Crosse County 1,359 1,596 1682 1,875 1,906
Lafayette County 1,276 1,498 1579 1,761 1,789
Langlade County 1,079 1,267 1335 1,489 1,513
Lincoln County 1,194 1,403 1478 1,648 1,675
Manitowoc County 1,211 1,423 1499 1,671 1,698
Marathon County 1,304 1,532 1614 1,800 1,829
Marinette County 1,083 1,272 1340 1,494 1,518
Marquette County 1,221 1,434 1511 1,685 1,712
Menominee County 1,146 1,346 1418 1,581 1,607
Milwaukee County 1,467 1,722 1815 2,024 2,056
Monroe County 1,244 1,461 1539 1,716 1,744
Oconto County 1,305 1,533 1615 1,801 1,830
Oneida County 1,222 1,435 1512 1,686 1,713
Outagamie County 1,369 1,608 1694 1,889 1,919
Ozaukee County 1,772 2,081 2193 2,445 2,485
Pepin County 1,304 1,532 1614 1,800 1,829
Pierce County 1,624 1,908 2010 2,241 2,278
Polk County 1,395 1,638 1726 1,924 1,956
Portage County 1,254 1,473 1552 1,730 1,758
Price County 1,128 1,325 1396 1,557 1,582
Racine County 1,460 1,715 1807 2,015 2,047
Richland County 1,210 1,421 1497 1,669 1,696
Rock County 1,316 1,546 1629 1,817 1,846
Rusk County 1,150 1,350 1423 1,587 1,612
Sauk County 1,373 1,612 1699 1,894 1,925
Sawyer County 1,179 1,385 1459 1,627 1,653
Shawano County 1,223 1,437 1514 1,688 1,715
Sheboygan County 1,338 1,572 1656 1,847 1,876
St. Croix County 1,660 1,949 2054 2,290 2,327
Taylor County 1,210 1,422 1498 1,670 1,697
Trempealeau County 1,265 1,485 1565 1,745 1,773
Vernon County 1,195 1,404 1479 1,649 1,676
Vilas County 1,226 1,440 1517 1,691 1,719
Walworth County 1,557 1,829 1927 2,149 2,183
Washburn County 1,152 1,353 1426 1,590 1,616
Washington County 1,638 1,924 2027 2,260 2,297
Waukesha County 1,763 2,070 2181 2,432 2,472
Waupaca County 1,269 1,491 1571 1,752 1,780
Waushara County 1,220 1,433 1510 1,684 1,711
Winnebago County 1,315 1,544 1627 1,814 1,843
Wood County 1,137 1,336 1407 1,569 1,595

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Page Last Reviewed or Updated: 31-Mar-2014