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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 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 1,223 1,436 1,513 1,687 1,714
Ashland County 1,145 1,345 1,417 1,580 1,605
Barron County 1,205 1,415 1,491 1,662 1,689
Bayfield County 1,199 1,408 1,484 1,655 1,681
Brown County 1,388 1,631 1,718 1,916 1,947
Buffalo County 1,274 1,497 1,577 1,758 1,787
Burnett County 1,233 1,448 1,526 1,701 1,729
Calumet County 1,436 1,686 1,777 1,981 2,013
Chippewa County 1,277 1,499 1,580 1,762 1,790
Clark County 1,157 1,359 1,432 1,597 1,623
Columbia County 1,450 1,703 1,795 2,001 2,034
Crawford County 1,139 1,338 1,410 1,572 1,598
Dane County 1,677 1,970 2,076 2,315 2,352
Dodge County 1,393 1,636 1,724 1,922 1,953
Door County 1,353 1,589 1,674 1,867 1,897
Douglas County 1,207 1,418 1,494 1,666 1,693
Dunn County 1,358 1,595 1,681 1,874 1,905
Eau Claire County 1,311 1,539 1,622 1,809 1,838
Florence County 1,174 1,379 1,453 1,620 1,646
Fond du Lac County 1,326 1,557 1,641 1,830 1,859
Forest County 1,071 1,257 1,325 1,477 1,501
Grant County 1,187 1,394 1,469 1,638 1,664
Green County 1,418 1,665 1,755 1,957 1,988
Green Lake County 1,235 1,450 1,528 1,704 1,731
Iowa County 1,441 1,693 1,784 1,989 2,021
Iron County 1,090 1,280 1,349 1,504 1,528
Jackson County 1,191 1,399 1,474 1,644 1,670
Jefferson County 1,500 1,761 1,856 2,070 2,103
Juneau County 1,205 1,415 1,491 1,662 1,689
Kenosha County 1,542 1,812 1,909 2,129 2,163
Kewaunee County 1,302 1,530 1,612 1,797 1,826
La Crosse County 1,359 1,596 1,682 1,875 1,906
Lafayette County 1,276 1,498 1,579 1,761 1,789
Langlade County 1,079 1,267 1,335 1,489 1,513
Lincoln County 1,194 1,403 1,478 1,648 1,675
Manitowoc County 1,211 1,423 1,499 1,671 1,698
Marathon County 1,304 1,532 1,614 1,800 1,829
Marinette County 1,083 1,272 1,340 1,494 1,518
Marquette County 1,221 1,434 1,511 1,685 1,712
Menominee County 1,146 1,346 1,418 1,581 1,607
Milwaukee County 1,467 1,722 1,815 2,024 2,056
Monroe County 1,244 1,461 1,539 1,716 1,744
Oconto County 1,305 1,533 1,615 1,801 1,830
Oneida County 1,222 1,435 1,512 1,686 1,713
Outagamie County 1,369 1,608 1,694 1,889 1,919
Ozaukee County 1,772 2,081 2,193 2,445 2,485
Pepin County 1,304 1,532 1,614 1,800 1,829
Pierce County 1,624 1,908 2,010 2,241 2,278
Polk County 1,395 1,638 1,726 1,924 1,956
Portage County 1,254 1,473 1,552 1,730 1,758
Price County 1,128 1,325 1,396 1,557 1,582
Racine County 1,460 1,715 1,807 2,015 2,047
Richland County 1,210 1,421 1,497 1,669 1,696
Rock County 1,316 1,546 1,629 1,817 1,846
Rusk County 1,150 1,350 1,423 1,587 1,612
St. Croix County 1,660 1,949 2,054 2,290 2,327
Sauk County 1,373 1,612 1,699 1,894 1,925
Sawyer County 1,179 1,385 1,459 1,627 1,653
Shawano County 1,223 1,437 1,514 1,688 1,715
Sheboygan County 1,338 1,572 1,656 1,847 1,876
Taylor County 1,210 1,422 1,498 1,670 1,697
Trempealeau County 1,265 1,485 1,565 1,745 1,773
Vernon County 1,211 1,423 1,499 1,671 1,698
Vilas County 1,226 1,440 1,517 1,691 1,719
Walworth County 1,557 1,829 1,927 2,149 2,183
Washburn County 1,161 1,364 1,437 1,602 1,628
Washington County 1,638 1,924 2,027 2,260 2,297
Waukesha County 1,763 2,070 2,181 2,432 2,472
Waupaca County 1,269 1,491 1,571 1,752 1,780
Waushara County 1,220 1,433 1,510 1,684 1,711
Winnebago County 1,315 1,544 1,627 1,814 1,843
Wood County 1,137 1,336 1,407 1,569 1,595

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Page Last Reviewed or Updated: 30-Mar-2015