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 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
Adams County 1,475 1,732 1,825 2,035 2,068
Antelope County 1,359 1,596 1,682 1,875 1,906
Arthur County 1,879 2,207 2,326 2,593 2,635
Banner County 1,464 1,720 1,812 2,020 2,053
Blaine County 1,386 1,628 1,715 1,912 1,943
Boone County 1,458 1,712 1,804 2,011 2,044
Box Butte County 1,480 1,739 1,832 2,043 2,076
Boyd County 1,377 1,617 1,704 1,900 1,931
Brown County 1,123 1,319 1,390 1,550 1,575
Buffalo County 1,703 2,000 2,108 2,350 2,388
Burt County 1,403 1,647 1,736 1,936 1,967
Butler County 1,531 1,798 1,895 2,113 2,147
Cass County 1,854 2,177 2,294 2,558 2,599
Cedar County 1,401 1,646 1,734 1,933 1,965
Chase County 1,527 1,794 1,890 2,107 2,141
Cherry County 1,488 1,747 1,841 2,053 2,086
Cheyenne County 1,458 1,712 1,804 2,011 2,044
Clay County 1,394 1,637 1,725 1,923 1,954
Colfax County 1,395 1,638 1,726 1,924 1,956
Cuming County 1,460 1,715 1,807 2,015 2,047
Custer County 1,432 1,682 1,772 1,976 2,008
Dakota County 1,529 1,796 1,892 2,110 2,144
Dawes County 1,429 1,679 1,769 1,972 2,004
Dawson County 1,416 1,664 1,753 1,955 1,986
Deuel County 1,298 1,525 1,607 1,792 1,821
Dixon County 1,336 1,569 1,653 1,843 1,873
Dodge County 1,501 1,763 1,858 2,072 2,105
Douglas County 1,809 2,125 2,239 2,496 2,537
Dundy County 1,346 1,581 1,666 1,858 1,888
Fillmore County 1,262 1,482 1,562 1,742 1,770
Franklin County 1,250 1,468 1,547 1,725 1,753
Frontier County 1,354 1,591 1,676 1,869 1,899
Furnas County 1,298 1,525 1,607 1,792 1,821
Gage County 1,465 1,721 1,813 2,021 2,054
Garden County 1,183 1,389 1,464 1,632 1,659
Garfield County 1,412 1,659 1,748 1,949 1,980
Gosper County 1,548 1,818 1,916 2,136 2,171
Grant County 1,320 1,551 1,634 1,822 1,851
Greeley County 1,378 1,619 1,706 1,902 1,933
Hall County 1,568 1,842 1,941 2,164 2,199
Hamilton County 1,558 1,830 1,928 2,150 2,184
Harlan County 1,382 1,623 1,710 1,907 1,937
Hayes County 1,403 1,647 1,736 1,936 1,967
Hitchcock County 1,182 1,388 1,463 1,631 1,658
Holt County 1,423 1,671 1,761 1,964 1,995
Hooker County 1,120 1,315 1,386 1,545 1,570
Howard County 1,583 1,859 1,959 2,184 2,220
Jefferson County 1,412 1,659 1,748 1,949 1,980
Johnson County 1,347 1,582 1,667 1,859 1,889
Kearney County 1,664 1,954 2,059 2,296 2,333
Keith County 1,384 1,626 1,713 1,910 1,941
Keya Paha County 1,686 1,981 2,087 2,327 2,365
Kimball County 1,530 1,796 1,893 2,111 2,145
Knox County 1,349 1,584 1,669 1,861 1,891
Lancaster County 1,701 1,998 2,105 2,347 2,385
Lincoln County 1,555 1,826 1,924 2,145 2,180
Logan County 1,619 1,902 2,004 2,234 2,271
Loup County 1,246 1,463 1,542 1,719 1,747
McPherson County 1,250 1,468 1,547 1,725 1,753
Madison County 1,481 1,740 1,833 2,044 2,077
Merrick County 1,319 1,550 1,633 1,821 1,850
Morrill County 1,397 1,641 1,729 1,928 1,959
Nance County 1,310 1,538 1,621 1,807 1,837
Nemaha County 1,346 1,581 1,666 1,858 1,888
Nuckolls County 1,359 1,596 1,682 1,875 1,906
Otoe County 1,623 1,907 2,009 2,240 2,276
Pawnee County 1,415 1,662 1,751 1,952 1,984
Perkins County 1,363 1,601 1,687 1,881 1,911
Phelps County 1,463 1,719 1,811 2,019 2,052
Pierce County 1,530 1,797 1,894 2,112 2,146
Platte County 1,506 1,769 1,864 2,078 2,112
Polk County 1,366 1,604 1,690 1,884 1,915
Red Willow County 1,399 1,644 1,732 1,931 1,962
Richardson County 1,241 1,458 1,536 1,713 1,740
Rock County 1,391 1,633 1,721 1,919 1,950
Saline County 1,509 1,772 1,867 2,082 2,115
Sarpy County 1,941 2,279 2,402 2,678 2,721
Saunders County 1,683 1,977 2,083 2,323 2,360
Scotts Bluff County 1,526 1,792 1,888 2,105 2,139
Seward County 1,622 1,906 2,008 2,239 2,275
Sheridan County 1,308 1,536 1,619 1,805 1,834
Sherman County 1,343 1,577 1,662 1,853 1,883
Sioux County 1,512 1,776 1,871 2,086 2,120
Stanton County 1,462 1,717 1,809 2,017 2,050
Thayer County 1,300 1,527 1,609 1,794 1,823
Thomas County 1,155 1,357 1,430 1,594 1,620
Thurston County 1,376 1,616 1,703 1,899 1,929
Valley County 1,374 1,614 1,701 1,897 1,927
Washington County 1,838 2,159 2,275 2,537 2,578
Wayne County 1,446 1,699 1,790 1,996 2,028
Webster County 1,268 1,489 1,569 1,749 1,778
Wheeler County 1,392 1,635 1,723 1,921 1,952
York County 1,457 1,711 1,803 2,010 2,043