Idaho - 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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Ada County

1,395

1,639

1,727

1,926

1,957

Adams County

1,146

1,346

1,418

1,581

1,607

Bannock County

1,178

1,384

1,458

1,626

1,652

Bear Lake County

1,074

1,261

1,329

1,482

1,506

Benewah County

1,221

1,434

1,511

1,685

1,712

Bingham County

1,147

1,347

1,419

1,582

1,608

Blaine County

1,685

1,980

2,086

2,326

2,363

Boise County

1,380

1,621

1,708

1,904

1,935

Bonner County

1,311

1,539

1,622

1,809

1,838

Bonneville County

1,247

1,464

1,543

1,720

1,748

Boundary County

1,245

1,462

1,541

1,718

1,746

Butte County

988

1,161

1,223

1,364

1,386

Camas County

1,319

1,550

1,633

1,821

1,850

Canyon County

1,176

1,382

1,456

1,623

1,650

Caribou County

1,110

1,304

1,374

1,532

1,557

Cassia County

1,123

1,319

1,390

1,550

1,575

Clark County

1,011

1,187

1,251

1,395

1,417

Clearwater County

1,112

1,306

1,376

1,534

1,559

Custer County

1,273

1,495

1,575

1,756

1,784

Elmore County

1,235

1,450

1,528

1,704

1,731

Franklin County

1,239

1,455

1,533

1,709

1,737

Fremont County

1,194

1,403

1,478

1,648

1,675

Gem County

1,168

1,371

1,445

1,611

1,637

Gooding County

1,097

1,289

1,358

1,514

1,539

Idaho County

1,179

1,385

1,459

1,627

1,653

Jefferson County

1,270

1,492

1,572

1,753

1,781

Jerome County

1,200

1,409

1,485

1,656

1,683

Kootenai County

1,313

1,542

1,625

1,812

1,841

Latah County

1,370

1,610

1,696

1,891

1,922

Lemhi County

1,180

1,386

1,461

1,629

1,655

Lewis County

1,132

1,330

1,401

1,562

1,587

Lincoln County

1,136

1,334

1,406

1,568

1,593

Madison County

1,342

1,576

1,661

1,852

1,882

Minidoka County

1,063

1,249

1,316

1,467

1,491

Nez Perce County

1,294

1,520

1,602

1,786

1,815

Oneida County

1,258

1,478

1,557

1,736

1,764

Owyhee County

1,130

1,328

1,399

1,560

1,585

Payette County

1,175

1,380

1,454

1,621

1,647

Power County

1,161

1,364

1,437

1,602

1,628

Shoshone County

1,042

1,224

1,290

1,438

1,462

Teton County

1,459

1,714

1,806

2,014

2,046

Twin Falls County

1,211

1,423

1,499

1,671

1,698

Valley County

1,485

1,744

1,838

2,049

2,082

Washington County

1,143

1,342

1,414

1,577

1,602


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