Iowa - Local Standards: Housing and Utilities

 

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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

Adair County

1,125

1,321

1,392

1,552

1,577

Adams County

1,068

1,255

1,322

1,474

1,498

Allamakee County

1,212

1,424

1,500

1,673

1,700

Appanoose County

1,067

1,254

1,321

1,473

1,497

Audubon County

913

1,072

1,130

1,260

1,280

Benton County

1,371

1,610

1,697

1,892

1,923

Black Hawk County

1,197

1,406

1,482

1,652

1,679

Boone County

1,239

1,455

1,533

1,709

1,737

Bremer County

1,304

1,532

1,614

1,800

1,829

Buchanan County

1,229

1,443

1,521

1,696

1,723

Buena Vista County

1,084

1,273

1,341

1,495

1,519

Butler County

1,107

1,300

1,370

1,528

1,552

Calhoun County

969

1,138

1,199

1,337

1,358

Carroll County

1,105

1,297

1,367

1,524

1,549

Cass County

983

1,155

1,217

1,357

1,379

Cedar County

1,236

1,452

1,530

1,706

1,733

Cerro Gordo County

1,148

1,349

1,421

1,584

1,610

Cherokee County

1,013

1,190

1,254

1,398

1,421

Chickasaw County

1,087

1,276

1,345

1,500

1,524

Clarke County

1,155

1,357

1,430

1,594

1,620

Clay County

1,099

1,291

1,360

1,516

1,541

Clayton County

1,176

1,381

1,455

1,622

1,649

Clinton County

1,168

1,372

1,446

1,612

1,638

Crawford County

1,087

1,276

1,345

1,500

1,524

Dallas County

1,563

1,836

1,935

2,158

2,192

Davis County

1,205

1,415

1,491

1,662

1,689

Decatur County

1,109

1,302

1,372

1,530

1,554

Delaware County

1,185

1,392

1,467

1,636

1,662

Des Moines County

1,130

1,327

1,398

1,559

1,584

Dickinson County

1,267

1,488

1,568

1,748

1,777

Dubuque County

1,283

1,507

1,588

1,771

1,799

Emmet County

1,078

1,266

1,334

1,487

1,511

Fayette County

1,046

1,229

1,295

1,444

1,467

Floyd County

1,068

1,255

1,322

1,474

1,498

Franklin County

1,071

1,258

1,326

1,478

1,502

Fremont County

1,063

1,248

1,315

1,466

1,490

Greene County

1,064

1,250

1,317

1,468

1,492

Grundy County

1,178

1,384

1,458

1,626

1,652

Guthrie County

1,213

1,424

1,501

1,674

1,701

Hamilton County

1,134

1,331

1,403

1,564

1,590

Hancock County

1,096

1,287

1,356

1,512

1,536

Hardin County

1,054

1,237

1,304

1,454

1,477

Harrison County

1,194

1,403

1,478

1,648

1,675

Henry County

1,116

1,311

1,381

1,540

1,565

Howard County

1,130

1,328

1,399

1,560

1,585

Humboldt County

1,097

1,289

1,358

1,514

1,539

Ida County

945

1,109

1,169

1,303

1,324

Iowa County

1,283

1,507

1,588

1,771

1,799

Jackson County

1,135

1,333

1,405

1,567

1,592

Jasper County

1,208

1,419

1,495

1,667

1,694

Jefferson County

1,191

1,399

1,474

1,644

1,670

Johnson County

1,545

1,814

1,912

2,132

2,166

Jones County

1,240

1,457

1,535

1,712

1,739

Keokuk County

1,119

1,314

1,385

1,544

1,569

Kossuth County

1,097

1,289

1,358

1,514

1,539

Lee County

1,058

1,243

1,310

1,461

1,484

Linn County

1,347

1,582

1,667

1,859

1,889

Louisa County

1,151

1,352

1,425

1,589

1,615

Lucas County

1,071

1,257

1,325

1,477

1,501

Lyon County

1,143

1,342

1,414

1,577

1,602

Madison County

1,425

1,673

1,763

1,966

1,997

Mahaska County

1,139

1,338

1,410

1,572

1,598

Marion County

1,238

1,454

1,532

1,708

1,736

Marshall County

1,161

1,364

1,437

1,602

1,628

Mills County

1,432

1,682

1,772

1,976

2,008

Mitchell County

1,133

1,330

1,402

1,563

1,588

Monona County

987

1,159

1,221

1,361

1,383

Monroe County

1,134

1,332

1,404

1,565

1,591

Montgomery County

1,029

1,208

1,273

1,419

1,442

Muscatine County

1,271

1,493

1,573

1,754

1,782

O'Brien County

1,095

1,286

1,355

1,511

1,535

Osceola County

1,037

1,219

1,284

1,432

1,455

Page County

1,066

1,252

1,319

1,471

1,494

Palo Alto County

1,004

1,179

1,242

1,385

1,407

Plymouth County

1,223

1,436

1,513

1,687

1,714

Pocahontas County

943

1,107

1,167

1,301

1,322

Polk County

1,416

1,663

1,752

1,953

1,985

Pottawattamie County

1,268

1,489

1,569

1,749

1,778

Poweshiek County

1,227

1,441

1,518

1,693

1,720

Ringgold County

1,155

1,356

1,429

1,593

1,619

Sac County

1,017

1,195

1,259

1,404

1,426

Scott County

1,297

1,523

1,605

1,790

1,818

Shelby County

1,150

1,350

1,423

1,587

1,612

Sioux County

1,226

1,440

1,517

1,691

1,719

Story County

1,394

1,637

1,725

1,923

1,954

Tama County

1,130

1,327

1,398

1,559

1,584

Taylor County

1,045

1,227

1,293

1,442

1,465

Union County

1,084

1,274

1,342

1,496

1,520

Van Buren County

1,097

1,289

1,358

1,514

1,539

Wapello County

1,042

1,224

1,290

1,438

1,462

Warren County

1,446

1,698

1,789

1,995

2,027

Washington County

1,253

1,472

1,551

1,729

1,757

Wayne County

1,113

1,307

1,377

1,535

1,560

Webster County

1,097

1,289

1,358

1,514

1,539

Winnebago County

1,068

1,255

1,322

1,474

1,498

Winneshiek County

1,290

1,515

1,596

1,780

1,808

Woodbury County

1,149

1,349

1,422

1,586

1,611

Worth County

988

1,161

1,223

1,364

1,386

Wright County

1,004

1,179

1,242

1,385

1,407

Related Topics

Local Standards: Housing and Utilities
Page Last Reviewed or Updated: 16-Jan-2020