Arkansas - 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 April 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Arkansas County 1,351 1,587 1,672 1,864 1,894
Ashley County 1,233 1,448 1,526 1,701 1,729
Baxter County 1,239 1,456 1,534 1,710 1,738
Benton County 1,635 1,920 2,023 2,256 2,292
Boone County 1,296 1,522 1,604 1,788 1,817
Bradley County 1,230 1,444 1,522 1,697 1,724
Calhoun County 1,273 1,495 1,575 1,756 1,784
Carroll County 1,368 1,607 1,693 1,888 1,918
Chicot County 1,142 1,341 1,413 1,575 1,601
Clark County 1,371 1,610 1,697 1,892 1,923
Clay County 1,117 1,312 1,382 1,541 1,566
Cleburne County 1,221 1,434 1,511 1,685 1,712
Cleveland County 1,291 1,517 1,598 1,782 1,811
Columbia County 1,290 1,515 1,596 1,780 1,808
Conway County 1,271 1,493 1,573 1,754 1,782
Craighead County 1,405 1,650 1,739 1,939 1,970
Crawford County 1,281 1,505 1,586 1,768 1,797
Crittenden County 1,366 1,605 1,691 1,885 1,916
Cross County 1,305 1,533 1,615 1,801 1,830
Dallas County 1,225 1,439 1,516 1,690 1,718
Desha County 1,210 1,421 1,497 1,669 1,696
Drew County 1,216 1,428 1,505 1,678 1,705
Faulkner County 1,470 1,726 1,819 2,028 2,061
Franklin County 1,224 1,438 1,515 1,689 1,716
Fulton County 1,183 1,389 1,464 1,632 1,659
Garland County 1,339 1,572 1,657 1,848 1,877
Grant County 1,455 1,709 1,801 2,008 2,041
Greene County 1,361 1,598 1,684 1,878 1,908
Hempstead County 1,244 1,461 1,540 1,717 1,745
Hot Spring County 1,206 1,417 1,493 1,665 1,692
Howard County 1,239 1,455 1,533 1,709 1,737
Independence County 1,248 1,466 1,545 1,723 1,750
Izard County 1,159 1,362 1,435 1,600 1,626
Jackson County 1,122 1,318 1,389 1,549 1,574
Jefferson County 1,285 1,509 1,590 1,773 1,801
Johnson County 1,214 1,426 1,503 1,676 1,703
Lafayette County 1,091 1,281 1,350 1,505 1,530
Lawrence County 1,077 1,265 1,333 1,486 1,510
Lee County 1,200 1,409 1,485 1,656 1,683
Lincoln County 1,142 1,341 1,413 1,575 1,601
Little River County 1,165 1,368 1,442 1,608 1,634
Logan County 1,153 1,354 1,427 1,591 1,617
Lonoke County 1,459 1,714 1,806 2,014 2,046
Madison County 1,225 1,439 1,516 1,690 1,718
Marion County 1,173 1,378 1,452 1,619 1,645
Miller County 1,357 1,593 1,679 1,872 1,902
Mississippi County 1,202 1,412 1,488 1,659 1,686
Monroe County 1,184 1,390 1,465 1,633 1,660
Montgomery County 1,315 1,545 1,628 1,815 1,845
Nevada County 1,177 1,383 1,457 1,625 1,651
Newton County 1,269 1,490 1,570 1,751 1,779
Ouachita County 1,172 1,377 1,451 1,618 1,644
Perry County 1,238 1,454 1,532 1,708 1,736
Phillips County 1,228 1,442 1,520 1,695 1,722
Pike County 1,204 1,414 1,490 1,661 1,688
Poinsett County 1,177 1,383 1,457 1,625 1,651
Polk County 1,233 1,448 1,526 1,701 1,729
Pope County 1,252 1,471 1,550 1,728 1,756
Prairie County 1,214 1,426 1,503 1,676 1,703
Pulaski County 1,544 1,814 1,911 2,131 2,165
Randolph County 1,133 1,330 1,402 1,563 1,588
St. Francis County 1,130 1,327 1,398 1,559 1,584
Saline County 1,497 1,758 1,853 2,066 2,099
Scott County 1,182 1,388 1,463 1,631 1,658
Searcy County 1,201 1,411 1,487 1,658 1,685
Sebastian County 1,355 1,591 1,677 1,870 1,900
Sevier County 1,214 1,426 1,503 1,676 1,703
Sharp County 1,103 1,295 1,365 1,522 1,547
Stone County 1,284 1,508 1,589 1,772 1,800
Union County 1,295 1,521 1,603 1,787 1,816
Van Buren County 1,298 1,524 1,606 1,791 1,820
Washington County 1,594 1,872 1,973 2,200 2,235
White County 1,321 1,552 1,635 1,823 1,852
Woodruff County 1,223 1,436 1,513 1,687 1,714
Yell County 1,321 1,552 1,635 1,823 1,852