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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Ada County 1,446 1,699 1,790 1,996 2,028
Adams County 1,217 1,429 1,506 1,679 1,706
Bannock County 1,219 1,432 1,509 1,683 1,710
Bear Lake County 1,109 1,302 1,372 1,530 1,554
Benewah County 1,258 1,478 1,557 1,736 1,764
Bingham County 1,214 1,426 1,503 1,676 1,703
Blaine County 1,682 1,976 2,082 2,321 2,359
Boise County 1,454 1,708 1,800 2,007 2,039
Bonner County 1,345 1,579 1,664 1,855 1,885
Bonneville County 1,275 1,498 1,578 1,759 1,788
Boundary County 1,248 1,466 1,545 1,723 1,750
Butte County 1,058 1,242 1,309 1,460 1,483
Camas County 1,370 1,610 1,696 1,891 1,922
Canyon County 1,218 1,431 1,508 1,681 1,709
Caribou County 1,168 1,372 1,446 1,612 1,638
Cassia County 1,145 1,345 1,417 1,580 1,605
Clark County 995 1,168 1,231 1,373 1,395
Clearwater County 1,201 1,410 1,486 1,657 1,684
Custer County 1,162 1,365 1,438 1,603 1,629
Elmore County 1,193 1,401 1,476 1,646 1,672
Franklin County 1,311 1,539 1,622 1,809 1,838
Fremont County 1,218 1,431 1,508 1,681 1,709
Gem County 1,198 1,407 1,483 1,654 1,680
Gooding County 1,104 1,296 1,366 1,523 1,548
Idaho County 1,238 1,454 1,532 1,708 1,736
Jefferson County 1,325 1,556 1,640 1,829 1,858
Jerome County 1,229 1,443 1,521 1,696 1,723
Kootenai County 1,389 1,631 1,719 1,917 1,948
Latah County 1,420 1,667 1,757 1,959 1,991
Lemhi County 1,210 1,422 1,498 1,670 1,697
Lewis County 1,143 1,342 1,414 1,577 1,602
Lincoln County 1,162 1,365 1,438 1,603 1,629
Madison County 1,349 1,584 1,669 1,861 1,891
Minidoka County 1,099 1,291 1,360 1,516 1,541
Nez Perce County 1,328 1,559 1,643 1,832 1,862
Oneida County 1,250 1,468 1,547 1,725 1,753
Owyhee County 1,210 1,421 1,497 1,669 1,696
Payette County 1,213 1,424 1,501 1,674 1,701
Power County 1,165 1,368 1,442 1,608 1,634
Shoshone County 1,104 1,296 1,366 1,523 1,548
Teton County 1,587 1,864 1,964 2,190 2,225
Twin Falls County 1,239 1,455 1,533 1,709 1,737
Valley County 1,567 1,840 1,939 2,162 2,197
Washington County 1,109 1,302 1,372 1,530 1,554