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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Ada County 1,373 1,612 1,699 1,894 1,925
Adams County 1,125 1,321 1,392 1,552 1,577
Bannock County 1,180 1,386 1,460 1,628 1,654
Bear Lake County 1,037 1,219 1,284 1,432 1,455
Benewah County 1,204 1,414 1,490 1,661 1,688
Bingham County 1,176 1,382 1,456 1,623 1,650
Blaine County 1,694 1,990 2,097 2,338 2,376
Boise County 1,343 1,577 1,662 1,853 1,883
Bonner County 1,290 1,515 1,596 1,780 1,808
Bonneville County 1,239 1,456 1,534 1,710 1,738
Boundary County 1,216 1,428 1,505 1,678 1,705
Butte County 989 1,162 1,224 1,365 1,387
Camas County 1,358 1,595 1,681 1,874 1,905
Canyon County 1,151 1,352 1,425 1,589 1,615
Caribou County 1,118 1,313 1,384 1,543 1,568
Cassia County 1,088 1,278 1,347 1,502 1,526
Clark County 988 1,161 1,223 1,364 1,386
Clearwater County 1,103 1,295 1,365 1,522 1,547
Custer County 1,256 1,476 1,555 1,734 1,762
Elmore County 1,254 1,473 1,552 1,730 1,758
Franklin County 1,240 1,457 1,535 1,712 1,739
Fremont County 1,177 1,383 1,457 1,625 1,651
Gem County 1,130 1,327 1,398 1,559 1,584
Gooding County 1,121 1,316 1,387 1,547 1,571
Idaho County 1,119 1,314 1,385 1,544 1,569
Jefferson County 1,234 1,449 1,527 1,703 1,730
Jerome County 1,200 1,409 1,485 1,656 1,683
Kootenai County 1,301 1,528 1,610 1,795 1,824
Latah County 1,326 1,557 1,641 1,830 1,859
Lemhi County 1,117 1,312 1,383 1,542 1,567
Lewis County 1,088 1,277 1,346 1,501 1,525
Lincoln County 1,173 1,378 1,452 1,619 1,645
Madison County 1,345 1,580 1,665 1,856 1,886
Minidoka County 1,047 1,230 1,296 1,445 1,468
Nez Perce County 1,272 1,494 1,574 1,755 1,783
Oneida County 1,273 1,495 1,575 1,756 1,784
Owyhee County 1,126 1,322 1,393 1,553 1,578
Payette County 1,172 1,376 1,450 1,617 1,643
Power County 1,141 1,340 1,412 1,574 1,600
Shoshone County 1,056 1,240 1,307 1,457 1,481
Teton County 1,450 1,703 1,795 2,001 2,034
Twin Falls County 1,184 1,390 1,465 1,633 1,660
Valley County 1,505 1,768 1,863 2,077 2,111
Washington County 1,148 1,349 1,421 1,584 1,610

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