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Nebraska - 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 28, 2016 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 1,113 1,308 1,378 1,536 1,561
Antelope County 961 1,128 1,189 1,326 1,347
Arthur County 1,096 1,287 1,356 1,512 1,536
Banner County 1,297 1,523 1,605 1,790 1,818
Blaine County 1,134 1,332 1,404 1,565 1,591
Boone County 1,092 1,282 1,351 1,506 1,531
Box Butte County 1,073 1,260 1,328 1,481 1,505
Boyd County 1,049 1,232 1,298 1,447 1,471
Brown County 987 1,159 1,221 1,361 1,383
Buffalo County 1,286 1,510 1,591 1,774 1,803
Burt County 1,137 1,335 1,407 1,569 1,594
Butler County 1,124 1,320 1,391 1,551 1,576
Cass County 1,370 1,610 1,696 1,891 1,922
Cedar County 1,092 1,283 1,352 1,507 1,532
Chase County 987 1,159 1,221 1,361 1,383
Cherry County 1,144 1,344 1,416 1,579 1,604
Cheyenne County 1,138 1,337 1,409 1,571 1,596
Clay County 1,055 1,239 1,306 1,456 1,480
Colfax County 1,059 1,244 1,311 1,462 1,485
Cuming County 981 1,152 1,214 1,354 1,375
Custer County 1,034 1,215 1,280 1,427 1,450
Dakota County 1,144 1,344 1,416 1,579 1,604
Dawes County 1,084 1,274 1,342 1,496 1,520
Dawson County 1,061 1,246 1,313 1,464 1,488
Deuel County 954 1,121 1,181 1,317 1,338
Dixon County 1,063 1,249 1,316 1,467 1,491
Dodge County 1,130 1,327 1,398 1,559 1,584
Douglas County 1,355 1,591 1,677 1,870 1,900
Dundy County 907 1,066 1,123 1,252 1,272
Fillmore County 980 1,151 1,213 1,352 1,374
Franklin County 928 1,090 1,149 1,281 1,302
Frontier County 1,024 1,202 1,267 1,413 1,436
Furnas County 946 1,111 1,171 1,306 1,327
Gage County 1,122 1,318 1,389 1,549 1,574
Garden County 934 1,097 1,156 1,289 1,310
Garfield County 873 1,026 1,081 1,205 1,225
Gosper County 1,018 1,196 1,260 1,405 1,428
Grant County 911 1,070 1,127 1,257 1,277
Greeley County 1,006 1,182 1,245 1,388 1,411
Hall County 1,162 1,365 1,438 1,603 1,629
Hamilton County 1,134 1,331 1,403 1,564 1,590
Harlan County 957 1,125 1,185 1,321 1,343
Hayes County 1,142 1,341 1,413 1,575 1,601
Hitchcock County 854 1,003 1,057 1,179 1,198
Holt County 1,037 1,219 1,284 1,432 1,455
Hooker County 1,027 1,206 1,271 1,417 1,440
Howard County 1,250 1,468 1,547 1,725 1,753
Jefferson County 938 1,102 1,161 1,295 1,315
Johnson County 992 1,165 1,228 1,369 1,391
Kearney County 1,058 1,242 1,309 1,460 1,483
Keith County 1,027 1,206 1,271 1,417 1,440
Keya Paha County 1,134 1,332 1,404 1,565 1,591
Kimball County 1,027 1,206 1,271 1,417 1,440
Knox County 1,003 1,178 1,241 1,384 1,406
Lancaster County 1,297 1,523 1,605 1,790 1,818
Lincoln County 1,227 1,441 1,518 1,693 1,720
Logan County 1,192 1,400 1,475 1,645 1,671
Loup County 1,250 1,468 1,547 1,725 1,753
Madison County 1,132 1,330 1,401 1,562 1,587
McPherson County 1,360 1,597 1,683 1,877 1,907
Merrick County 1,007 1,182 1,246 1,389 1,412
Morrill County 1,008 1,183 1,247 1,390 1,413
Nance County 972 1,142 1,203 1,341 1,363
Nemaha County 1,040 1,221 1,287 1,435 1,458
Nuckolls County 918 1,078 1,136 1,267 1,287
Otoe County 1,200 1,409 1,485 1,656 1,683
Pawnee County 1,014 1,191 1,255 1,399 1,422
Perkins County 1,017 1,195 1,259 1,404 1,426
Phelps County 1,061 1,246 1,313 1,464 1,488
Pierce County 1,096 1,287 1,356 1,512 1,536
Platte County 1,113 1,308 1,378 1,536 1,561
Polk County 1,026 1,205 1,270 1,416 1,439
Red Willow County 996 1,170 1,233 1,375 1,397
Richardson County 856 1,005 1,059 1,181 1,200
Rock County 890 1,046 1,102 1,229 1,249
Saline County 1,129 1,326 1,397 1,558 1,583
Sarpy County 1,437 1,687 1,778 1,982 2,014
Saunders County 1,355 1,591 1,677 1,870 1,900
Scotts Bluff County 1,138 1,336 1,408 1,570 1,595
Seward County 1,277 1,500 1,581 1,763 1,791
Sheridan County 899 1,056 1,113 1,241 1,261
Sherman County 1,021 1,199 1,263 1,408 1,431
Sioux County 1,025 1,204 1,269 1,415 1,438
Stanton County 1,066 1,252 1,319 1,471 1,494
Thayer County 966 1,135 1,196 1,334 1,355
Thomas County 1,155 1,356 1,429 1,593 1,619
Thurston County 1,009 1,185 1,249 1,393 1,415
Valley County 945 1,109 1,169 1,303 1,324
Washington County 1,469 1,725 1,818 2,027 2,060
Wayne County 1,015 1,192 1,256 1,400 1,423
Webster County 966 1,135 1,196 1,334 1,355
Wheeler County 1,065 1,251 1,318 1,470 1,493
York County 1,079 1,267 1,335 1,489 1,513

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Page Last Reviewed or Updated: 10-Apr-2016