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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 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
Arkansas County 942 1,107 1,166 1,300 1,321
Ashley County 924 1,086 1,144 1,276 1,296
Baxter County 990 1,163 1,225 1,366 1,388
Benton County 1,202 1,412 1,488 1,659 1,686
Boone County 952 1,118 1,178 1,313 1,335
Bradley County 922 1,083 1,141 1,272 1,293
Calhoun County 966 1,134 1,195 1,332 1,354
Carroll County 995 1,168 1,231 1,373 1,395
Chicot County 964 1,132 1,193 1,330 1,352
Clark County 991 1,164 1,227 1,368 1,390
Clay County 835 980 1,033 1,152 1,170
Cleburne County 972 1,142 1,203 1,341 1,363
Cleveland County 988 1,161 1,223 1,364 1,386
Columbia County 982 1,153 1,215 1,355 1,377
Conway County 945 1,110 1,170 1,305 1,326
Craighead County 1,058 1,242 1,309 1,460 1,483
Crawford County 1,007 1,182 1,246 1,389 1,412
Crittenden County 1,083 1,272 1,340 1,494 1,518
Cross County 1,000 1,175 1,238 1,380 1,403
Dallas County 916 1,076 1,134 1,264 1,285
Desha County 963 1,131 1,192 1,329 1,351
Drew County 987 1,160 1,222 1,363 1,385
Faulkner County 1,153 1,354 1,427 1,591 1,617
Franklin County 936 1,100 1,159 1,292 1,313
Fulton County 928 1,090 1,149 1,281 1,302
Garland County 1,054 1,238 1,305 1,455 1,479
Grant County 1,042 1,224 1,290 1,438 1,462
Greene County 1,015 1,192 1,256 1,400 1,423
Hempstead County 987 1,160 1,222 1,363 1,385
Hot Spring County 961 1,128 1,189 1,326 1,347
Howard County 939 1,103 1,162 1,296 1,317
Independence County 956 1,123 1,183 1,319 1,340
Izard County 869 1,020 1,075 1,199 1,218
Jackson County 792 930 980 1,093 1,110
Jefferson County 982 1,153 1,215 1,355 1,377
Johnson County 873 1,025 1,080 1,204 1,224
Lafayette County 879 1,033 1,088 1,213 1,233
Lawrence County 823 966 1,018 1,135 1,153
Lee County 903 1,060 1,117 1,245 1,266
Lincoln County 860 1,010 1,064 1,186 1,206
Little River County 935 1,098 1,157 1,290 1,311
Logan County 857 1,007 1,061 1,183 1,202
Lonoke County 1,099 1,291 1,360 1,516 1,541
Madison County 987 1,159 1,221 1,361 1,383
Marion County 880 1,033 1,089 1,214 1,234
Miller County 1,036 1,217 1,282 1,429 1,453
Mississippi County 956 1,123 1,183 1,319 1,340
Monroe County 869 1,021 1,076 1,200 1,219
Montgomery County 907 1,065 1,122 1,251 1,271
Nevada County 886 1,041 1,097 1,223 1,243
Newton County 925 1,087 1,145 1,277 1,297
Ouachita County 911 1,070 1,127 1,257 1,277
Perry County 946 1,111 1,171 1,306 1,327
Phillips County 977 1,147 1,209 1,348 1,370
Pike County 901 1,058 1,115 1,243 1,263
Poinsett County 946 1,111 1,171 1,306 1,327
Polk County 925 1,087 1,145 1,277 1,297
Pope County 994 1,167 1,230 1,371 1,394
Prairie County 893 1,049 1,105 1,232 1,252
Pulaski County 1,214 1,425 1,502 1,675 1,702
Randolph County 861 1,011 1,065 1,187 1,207
Saline County 1,161 1,364 1,437 1,602 1,628
Scott County 865 1,016 1,071 1,194 1,213
Searcy County 893 1,049 1,105 1,232 1,252
Sebastian County 1,019 1,197 1,261 1,406 1,429
Sevier County 873 1,025 1,080 1,204 1,224
Sharp County 829 974 1,026 1,144 1,162
St. Francis County 920 1,081 1,139 1,270 1,290
Stone County 934 1,097 1,156 1,289 1,310
Union County 935 1,098 1,157 1,290 1,311
Van Buren County 915 1,074 1,132 1,262 1,283
Washington County 1,204 1,414 1,490 1,661 1,688
White County 1,017 1,195 1,259 1,404 1,426
Woodruff County 803 943 994 1,108 1,126
Yell County 945 1,109 1,169 1,303 1,324

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Page Last Reviewed or Updated: 02-Sep-2016