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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Arkansas County 1,200 1,409 1,485 1,656 1,683
Ashley County 1,248 1,465 1,544 1,722 1,749
Baxter County 1,173 1,378 1,452 1,619 1,645
Benton County 1,481 1,740 1,833 2,044 2,077
Boone County 1,239 1,455 1,533 1,709 1,737
Bradley County 1,116 1,311 1,381 1,540 1,565
Calhoun County 1,159 1,361 1,434 1,599 1,625
Carroll County 1,277 1,500 1,581 1,763 1,791
Chicot County 1,105 1,297 1,367 1,524 1,549
Clark County 1,249 1,467 1,546 1,724 1,752
Clay County 1,080 1,269 1,337 1,491 1,515
Cleburne County 1,163 1,366 1,439 1,604 1,630
Cleveland County 1,267 1,488 1,568 1,748 1,777
Columbia County 1,167 1,370 1,444 1,610 1,636
Conway County 1,162 1,365 1,438 1,603 1,629
Craighead County 1,273 1,496 1,576 1,757 1,786
Crawford County 1,196 1,405 1,480 1,650 1,677
Crittenden County 1,273 1,496 1,576 1,757 1,786
Cross County 1,264 1,484 1,564 1,744 1,772
Dallas County 1,101 1,293 1,363 1,520 1,544
Desha County 1,143 1,343 1,415 1,578 1,603
Drew County 1,193 1,402 1,477 1,647 1,673
Faulkner County 1,397 1,641 1,729 1,928 1,959
Franklin County 1,066 1,252 1,319 1,471 1,494
Fulton County 1,148 1,349 1,421 1,584 1,610
Garland County 1,252 1,470 1,549 1,727 1,755
Grant County 1,319 1,550 1,633 1,821 1,850
Greene County 1,210 1,421 1,497 1,669 1,696
Hempstead County 1,185 1,391 1,466 1,635 1,661
Hot Spring County 1,121 1,316 1,387 1,547 1,571
Howard County 1,159 1,361 1,434 1,599 1,625
Independence County 1,232 1,447 1,525 1,700 1,728
Izard County 1,063 1,249 1,316 1,467 1,491
Jackson County 1,069 1,256 1,323 1,475 1,499
Jefferson County 1,181 1,387 1,462 1,630 1,656
Johnson County 1,123 1,319 1,390 1,550 1,575
Lafayette County 1,067 1,253 1,320 1,472 1,496
Lawrence County 1,051 1,235 1,301 1,451 1,474
Lee County 1,138 1,336 1,408 1,570 1,595
Lincoln County 1,066 1,252 1,319 1,471 1,494
Little River County 1,068 1,255 1,322 1,474 1,498
Logan County 1,112 1,306 1,376 1,534 1,559
Lonoke County 1,370 1,609 1,695 1,890 1,920
Madison County 1,119 1,314 1,385 1,544 1,569
Marion County 1,099 1,291 1,360 1,516 1,541
Miller County 1,271 1,493 1,573 1,754 1,782
Mississippi County 1,159 1,361 1,434 1,599 1,625
Monroe County 1,121 1,316 1,387 1,547 1,571
Montgomery County 1,107 1,300 1,370 1,528 1,552
Nevada County 1,052 1,236 1,302 1,452 1,475
Newton County 1,085 1,275 1,343 1,497 1,522
Ouachita County 1,151 1,351 1,424 1,588 1,613
Perry County 1,206 1,416 1,492 1,664 1,690
Phillips County 1,160 1,363 1,436 1,601 1,627
Pike County 1,100 1,293 1,362 1,519 1,543
Poinsett County 1,096 1,287 1,356 1,512 1,536
Polk County 1,119 1,314 1,385 1,544 1,569
Pope County 1,201 1,411 1,487 1,658 1,685
Prairie County 1,098 1,290 1,359 1,515 1,540
Pulaski County 1,434 1,684 1,775 1,979 2,011
Randolph County 1,075 1,262 1,330 1,483 1,507
St. Francis County 1,046 1,228 1,294 1,443 1,466
Saline County 1,402 1,647 1,735 1,935 1,966
Scott County 1,032 1,212 1,277 1,424 1,447
Searcy County 1,100 1,292 1,361 1,518 1,542
Sebastian County 1,245 1,462 1,541 1,718 1,746
Sevier County 1,137 1,335 1,407 1,569 1,594
Sharp County 1,027 1,206 1,271 1,417 1,440
Stone County 1,211 1,423 1,499 1,671 1,698
Union County 1,214 1,425 1,502 1,675 1,702
Van Buren County 1,204 1,414 1,490 1,661 1,688
Washington County 1,445 1,697 1,788 1,994 2,026
White County 1,244 1,461 1,540 1,717 1,745
Woodruff County 1,131 1,329 1,400 1,561 1,586
Yell County 1,201 1,411 1,487 1,658 1,685