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Utah - 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
Beaver County 1,124 1,320 1,391 1,551 1,576
Box Elder County 1,252 1,471 1,550 1,728 1,756
Cache County 1,283 1,507 1,588 1,771 1,799
Carbon County 1,100 1,292 1,361 1,518 1,542
Daggett County 1,158 1,360 1,433 1,598 1,624
Davis County 1,467 1,723 1,816 2,025 2,058
Duchesne County 1,218 1,430 1,507 1,680 1,707
Emery County 1,046 1,229 1,295 1,444 1,467
Garfield County 1,079 1,268 1,336 1,490 1,514
Grand County 1,171 1,375 1,449 1,616 1,642
Iron County 1,232 1,447 1,525 1,700 1,728
Juab County 1,186 1,393 1,468 1,637 1,663
Kane County 1,108 1,301 1,371 1,529 1,553
Millard County 1,077 1,265 1,333 1,486 1,510
Morgan County 1,715 2,014 2,122 2,366 2,404
Piute County 923 1,084 1,142 1,273 1,294
Rich County 1,240 1,457 1,535 1,712 1,739
Salt Lake County 1,496 1,757 1,851 2,064 2,097
San Juan County 1,063 1,248 1,315 1,466 1,490
Sanpete County 1,193 1,401 1,476 1,646 1,672
Sevier County 1,075 1,262 1,330 1,483 1,507
Summit County 2,041 2,397 2,526 2,816 2,862
Tooele County 1,345 1,580 1,665 1,856 1,886
Uintah County 1,304 1,532 1,614 1,800 1,829
Utah County 1,462 1,717 1,809 2,017 2,050
Wasatch County 1,706 2,003 2,111 2,354 2,392
Washington County 1,408 1,654 1,743 1,943 1,975
Wayne County 1,164 1,368 1,441 1,607 1,633
Weber County 1,300 1,527 1,609 1,794 1,823

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Page Last Reviewed or Updated: 10-Apr-2016