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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Arkansas County 1,092 1,282 1,351 1,506 1,531
Ashley County 1,136 1,334 1,406 1,568 1,593
Baxter County 1,067 1,254 1,321 1,473 1,497
Benton County 1,352 1,588 1,673 1,865 1,896
Boone County 1,127 1,324 1,395 1,555 1,581
Bradley County 1,014 1,191 1,255 1,399 1,422
Calhoun County 1,054 1,237 1,304 1,454 1,477
Carroll County 1,164 1,368 1,441 1,607 1,633
Chicot County 1,004 1,179 1,242 1,385 1,407
Clark County 1,138 1,336 1,408 1,570 1,595
Clay County 981 1,152 1,214 1,354 1,375
Cleburne County 1,058 1,242 1,309 1,460 1,483
Cleveland County 1,154 1,355 1,428 1,592 1,618
Columbia County 1,061 1,246 1,313 1,464 1,488
Conway County 1,057 1,241 1,308 1,458 1,482
Craighead County 1,159 1,362 1,435 1,600 1,626
Crawford County 1,088 1,278 1,347 1,502 1,526
Crittenden County 1,159 1,362 1,435 1,600 1,626
Cross County 1,151 1,351 1,424 1,588 1,613
Dallas County 1,001 1,176 1,239 1,381 1,404
Desha County 1,039 1,220 1,286 1,434 1,457
Drew County 1,086 1,275 1,344 1,499 1,523
Faulkner County 1,274 1,497 1,577 1,758 1,787
Franklin County 968 1,137 1,198 1,336 1,357
Fulton County 1,044 1,226 1,292 1,441 1,464
Garland County 1,140 1,339 1,411 1,573 1,599
Grant County 1,202 1,412 1,488 1,659 1,686
Greene County 1,100 1,293 1,362 1,519 1,543
Hempstead County 1,078 1,266 1,334 1,487 1,511
Hot Spring County 1,018 1,196 1,260 1,405 1,428
Howard County 1,054 1,237 1,304 1,454 1,477
Independence County 1,122 1,317 1,388 1,548 1,573
Izard County 966 1,134 1,195 1,332 1,354
Jackson County 971 1,141 1,202 1,340 1,362
Jefferson County 1,075 1,262 1,330 1,483 1,507
Johnson County 1,021 1,200 1,264 1,409 1,432
Lafayette County 969 1,138 1,199 1,337 1,358
Lawrence County 954 1,121 1,181 1,317 1,338
Lee County 1,034 1,215 1,280 1,427 1,450
Lincoln County 968 1,137 1,198 1,336 1,357
Little River County 970 1,140 1,201 1,339 1,361
Logan County 1,010 1,186 1,250 1,394 1,416
Lonoke County 1,249 1,467 1,546 1,724 1,752
Madison County 1,016 1,194 1,258 1,403 1,425
Marion County 999 1,173 1,236 1,378 1,400
Miller County 1,157 1,359 1,432 1,597 1,622
Mississippi County 1,054 1,237 1,304 1,454 1,477
Monroe County 1,018 1,196 1,260 1,405 1,428
Montgomery County 1,006 1,182 1,245 1,388 1,411
Nevada County 955 1,122 1,182 1,318 1,339
Newton County 986 1,158 1,220 1,360 1,382
Ouachita County 1,046 1,228 1,294 1,443 1,466
Perry County 1,097 1,289 1,358 1,514 1,539
Phillips County 1,055 1,239 1,306 1,456 1,480
Pike County 1,000 1,175 1,238 1,380 1,403
Poinsett County 995 1,169 1,232 1,374 1,396
Polk County 1,016 1,194 1,258 1,403 1,425
Pope County 1,093 1,284 1,353 1,509 1,533
Prairie County 998 1,172 1,235 1,377 1,399
Pulaski County 1,309 1,537 1,620 1,806 1,835
Randolph County 976 1,146 1,208 1,347 1,369
St. Francis County 949 1,115 1,175 1,310 1,331
Saline County 1,279 1,502 1,583 1,765 1,794
Scott County 936 1,100 1,159 1,292 1,313
Searcy County 999 1,174 1,237 1,379 1,402
Sebastian County 1,134 1,332 1,404 1,565 1,591
Sevier County 1,033 1,214 1,279 1,426 1,449
Sharp County 932 1,094 1,153 1,286 1,306
Stone County 1,102 1,294 1,364 1,521 1,545
Union County 1,105 1,298 1,368 1,525 1,550
Van Buren County 1,096 1,287 1,356 1,512 1,536
Washington County 1,319 1,549 1,632 1,820 1,849
White County 1,134 1,331 1,403 1,564 1,590
Woodruff County 1,029 1,208 1,273 1,419 1,442
Yell County 1,093 1,284 1,353 1,509 1,533