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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 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
Ada County 1,347 1,582 1,667 1,859 1,889
Adams County 1,142 1,341 1,413 1,575 1,601
Bannock County 1,135 1,333 1,405 1,567 1,592
Bear Lake County 1,029 1,209 1,274 1,421 1,443
Benewah County 1,058 1,243 1,310 1,461 1,484
Bingham County 1,154 1,355 1,428 1,592 1,618
Blaine County 1,648 1,935 2,039 2,273 2,310
Boise County 1,225 1,439 1,516 1,690 1,718
Bonner County 1,287 1,512 1,593 1,776 1,805
Bonneville County 1,202 1,412 1,488 1,659 1,686
Boundary County 1,197 1,405 1,481 1,651 1,678
Butte County 1,015 1,192 1,256 1,400 1,423
Camas County 1,226 1,440 1,517 1,691 1,719
Canyon County 1,135 1,333 1,405 1,567 1,592
Caribou County 1,061 1,246 1,313 1,464 1,488
Cassia County 1,044 1,226 1,292 1,441 1,464
Clark County 1,042 1,223 1,289 1,437 1,460
Clearwater County 1,160 1,363 1,436 1,601 1,627
Custer County 1,113 1,308 1,378 1,536 1,561
Elmore County 1,206 1,416 1,492 1,664 1,690
Franklin County 1,183 1,389 1,464 1,632 1,659
Fremont County 1,099 1,291 1,360 1,516 1,541
Gem County 1,175 1,380 1,454 1,621 1,647
Gooding County 1,077 1,265 1,333 1,486 1,510
Idaho County 1,034 1,215 1,280 1,427 1,450
Jefferson County 1,210 1,421 1,497 1,669 1,696
Jerome County 1,115 1,310 1,380 1,539 1,564
Kootenai County 1,301 1,528 1,610 1,795 1,824
Latah County 1,269 1,490 1,570 1,751 1,779
Lemhi County 1,055 1,239 1,306 1,456 1,480
Lewis County 1,004 1,179 1,242 1,385 1,407
Lincoln County 1,100 1,293 1,362 1,519 1,543
Madison County 1,340 1,573 1,658 1,849 1,879
Minidoka County 975 1,145 1,207 1,346 1,368
Nez Perce County 1,209 1,420 1,496 1,668 1,695
Oneida County 1,159 1,361 1,434 1,599 1,625
Owyhee County 1,127 1,324 1,395 1,555 1,581
Payette County 1,196 1,405 1,480 1,650 1,677
Power County 1,103 1,295 1,365 1,522 1,547
Shoshone County 1,019 1,197 1,261 1,406 1,429
Teton County 1,537 1,805 1,902 2,121 2,155
Twin Falls County 1,141 1,340 1,412 1,574 1,600
Valley County 1,283 1,507 1,588 1,771 1,799
Washington County 1,053 1,237 1,303 1,453 1,476

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Page Last Reviewed or Updated: 02-Sep-2016