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 Adair County 1,162 1,365 1,438 1,603 1,629 Adams County 1,136 1,334 1,406 1,568 1,593 Allamakee County 1,271 1,493 1,573 1,754 1,782 Appanoose County 1,075 1,262 1,330 1,483 1,507 Audubon County 964 1,132 1,193 1,330 1,352 Benton County 1,406 1,651 1,740 1,940 1,971 Black Hawk County 1,246 1,463 1,542 1,719 1,747 Boone County 1,260 1,480 1,560 1,739 1,767 Bremer County 1,347 1,582 1,667 1,859 1,889 Buchanan County 1,269 1,490 1,570 1,751 1,779 Buena Vista County 1,159 1,361 1,434 1,599 1,625 Butler County 1,162 1,365 1,438 1,603 1,629 Calhoun County 1,024 1,202 1,267 1,413 1,436 Carroll County 1,155 1,356 1,429 1,593 1,619 Cass County 1,058 1,243 1,310 1,461 1,484 Cedar County 1,264 1,484 1,564 1,744 1,772 Cerro Gordo County 1,187 1,394 1,469 1,638 1,664 Cherokee County 1,061 1,246 1,313 1,464 1,488 Chickasaw County 1,153 1,354 1,427 1,591 1,617 Clarke County 1,195 1,404 1,479 1,649 1,676 Clay County 1,173 1,378 1,452 1,619 1,645 Clayton County 1,201 1,411 1,487 1,658 1,685 Clinton County 1,197 1,406 1,482 1,652 1,679 Crawford County 1,116 1,311 1,381 1,540 1,565 Dallas County 1,623 1,907 2,009 2,240 2,276 Davis County 1,239 1,456 1,534 1,710 1,738 Decatur County 1,152 1,353 1,426 1,590 1,616 Delaware County 1,204 1,414 1,490 1,661 1,688 Des Moines County 1,181 1,387 1,462 1,630 1,656 Dickinson County 1,290 1,516 1,597 1,781 1,809 Dubuque County 1,325 1,556 1,640 1,829 1,858 Emmet County 1,098 1,290 1,359 1,515 1,540 Fayette County 1,091 1,281 1,350 1,505 1,530 Floyd County 1,096 1,287 1,356 1,512 1,536 Franklin County 1,107 1,300 1,370 1,528 1,552 Fremont County 1,095 1,286 1,355 1,511 1,535 Greene County 1,107 1,300 1,370 1,528 1,552 Grundy County 1,231 1,445 1,523 1,698 1,726 Guthrie County 1,274 1,497 1,577 1,758 1,787 Hamilton County 1,172 1,377 1,451 1,618 1,644 Hancock County 1,143 1,342 1,414 1,577 1,602 Hardin County 1,072 1,259 1,327 1,480 1,503 Harrison County 1,217 1,429 1,506 1,679 1,706 Henry County 1,143 1,343 1,415 1,578 1,603 Howard County 1,131 1,329 1,400 1,561 1,586 Humboldt County 1,131 1,329 1,400 1,561 1,586 Ida County 978 1,149 1,211 1,350 1,372 Iowa County 1,332 1,564 1,648 1,838 1,867 Jackson County 1,189 1,396 1,471 1,640 1,667 Jasper County 1,227 1,441 1,518 1,693 1,720 Jefferson County 1,228 1,442 1,520 1,695 1,722 Johnson County 1,618 1,901 2,003 2,233 2,269 Jones County 1,269 1,490 1,570 1,751 1,779 Keokuk County 1,178 1,384 1,458 1,626 1,652 Kossuth County 1,108 1,301 1,371 1,529 1,553 Lee County 1,099 1,291 1,360 1,516 1,541 Linn County 1,387 1,629 1,717 1,914 1,945 Louisa County 1,208 1,419 1,495 1,667 1,694 Lucas County 1,122 1,318 1,389 1,549 1,574 Lyon County 1,203 1,413 1,489 1,660 1,687 Madison County 1,501 1,763 1,858 2,072 2,105 Mahaska County 1,159 1,362 1,435 1,600 1,626 Marion County 1,284 1,508 1,589 1,772 1,800 Marshall County 1,189 1,396 1,471 1,640 1,667 Mills County 1,453 1,706 1,798 2,005 2,037 Mitchell County 1,117 1,312 1,383 1,542 1,567 Monona County 1,043 1,225 1,291 1,439 1,463 Monroe County 1,159 1,362 1,435 1,600 1,626 Montgomery County 1,053 1,237 1,303 1,453 1,476 Muscatine County 1,290 1,516 1,597 1,781 1,809 O'Brien County 1,101 1,293 1,363 1,520 1,544 Osceola County 1,060 1,245 1,312 1,463 1,486 Page County 1,061 1,246 1,313 1,464 1,488 Palo Alto County 1,029 1,208 1,273 1,419 1,442 Plymouth County 1,266 1,487 1,567 1,747 1,775 Pocahontas County 970 1,140 1,201 1,339 1,361 Polk County 1,460 1,715 1,807 2,015 2,047 Pottawattamie County 1,316 1,546 1,629 1,816 1,846 Poweshiek County 1,300 1,527 1,609 1,794 1,823 Ringgold County 1,176 1,381 1,455 1,622 1,649 Sac County 1,058 1,243 1,310 1,461 1,484 Scott County 1,342 1,576 1,661 1,852 1,882 Shelby County 1,173 1,378 1,452 1,619 1,645 Sioux County 1,269 1,490 1,570 1,751 1,779 Story County 1,437 1,688 1,779 1,984 2,016 Tama County 1,187 1,394 1,469 1,638 1,664 Taylor County 1,092 1,283 1,352 1,507 1,532 Union County 1,146 1,346 1,418 1,581 1,607 Van Buren County 1,138 1,337 1,409 1,571 1,596 Wapello County 1,085 1,275 1,343 1,497 1,522 Warren County 1,509 1,773 1,868 2,083 2,116 Washington County 1,344 1,578 1,663 1,854 1,884 Wayne County 1,152 1,353 1,426 1,590 1,616 Webster County 1,138 1,336 1,408 1,570 1,595 Winnebago County 1,056 1,240 1,307 1,457 1,481 Winneshiek County 1,346 1,581 1,666 1,858 1,888 Woodbury County 1,197 1,406 1,482 1,652 1,679 Worth County 1,085 1,275 1,343 1,497 1,522 Wright County 1,061 1,246 1,313 1,464 1,488 Related Topics Local Standards: Housing and Utilities