Iowa - 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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adair County 1,180 1,386 1,460 1,628 1,654
Adams County 1,176 1,382 1,456 1,623 1,650
Allamakee County 1,296 1,522 1,604 1,788 1,817
Appanoose County 1,050 1,234 1,300 1,450 1,473
Audubon County 1,008 1,184 1,248 1,392 1,414
Benton County 1,408 1,653 1,742 1,942 1,974
Black Hawk County 1,255 1,474 1,553 1,732 1,760
Boone County 1,271 1,493 1,573 1,754 1,782
Bremer County 1,340 1,573 1,658 1,849 1,879
Buchanan County 1,290 1,515 1,596 1,780 1,808
Buena Vista County 1,184 1,390 1,465 1,633 1,660
Butler County 1,155 1,356 1,429 1,593 1,619
Calhoun County 1,049 1,232 1,298 1,447 1,471
Carroll County 1,194 1,403 1,478 1,648 1,675
Cass County 1,096 1,287 1,356 1,512 1,536
Cedar County 1,286 1,510 1,591 1,774 1,803
Cerro Gordo County 1,204 1,414 1,490 1,661 1,688
Cherokee County 1,105 1,297 1,367 1,524 1,549
Chickasaw County 1,166 1,369 1,443 1,609 1,635
Clarke County 1,222 1,435 1,512 1,686 1,713
Clay County 1,187 1,394 1,469 1,638 1,664
Clayton County 1,220 1,433 1,510 1,684 1,711
Clinton County 1,223 1,436 1,513 1,687 1,714
Crawford County 1,143 1,343 1,415 1,578 1,603
Dallas County 1,690 1,984 2,091 2,331 2,369
Davis County 1,253 1,472 1,551 1,729 1,757
Decatur County 1,139 1,338 1,410 1,572 1,598
Delaware County 1,204 1,414 1,490 1,661 1,688
Des Moines County 1,195 1,404 1,479 1,649 1,676
Dickinson County 1,281 1,505 1,586 1,768 1,797
Dubuque County 1,368 1,607 1,693 1,888 1,918
Emmet County 1,085 1,275 1,343 1,497 1,522
Fayette County 1,107 1,300 1,370 1,528 1,552
Floyd County 1,118 1,313 1,384 1,543 1,568
Franklin County 1,079 1,268 1,336 1,490 1,514
Fremont County 1,119 1,314 1,385 1,544 1,569
Greene County 1,139 1,338 1,410 1,572 1,598
Grundy County 1,232 1,447 1,525 1,700 1,728
Guthrie County 1,265 1,485 1,565 1,745 1,773
Hamilton County 1,146 1,346 1,418 1,581 1,607
Hancock County 1,105 1,298 1,368 1,525 1,550
Hardin County 1,079 1,268 1,336 1,490 1,514
Harrison County 1,244 1,461 1,539 1,716 1,744
Henry County 1,151 1,352 1,425 1,589 1,615
Howard County 1,126 1,323 1,394 1,554 1,579
Humboldt County 1,163 1,366 1,439 1,604 1,630
Ida County 1,012 1,189 1,253 1,397 1,420
Iowa County 1,338 1,572 1,656 1,846 1,876
Jackson County 1,216 1,428 1,505 1,678 1,705
Jasper County 1,239 1,455 1,533 1,709 1,737
Jefferson County 1,262 1,482 1,562 1,742 1,770
Johnson County 1,649 1,937 2,041 2,276 2,312
Jones County 1,256 1,475 1,554 1,733 1,761
Keokuk County 1,176 1,382 1,456 1,623 1,650
Kossuth County 1,130 1,328 1,399 1,560 1,585
Lee County 1,114 1,309 1,379 1,538 1,562
Linn County 1,399 1,643 1,731 1,930 1,961
Louisa County 1,221 1,434 1,511 1,685 1,712
Lucas County 1,188 1,395 1,470 1,639 1,666
Lyon County 1,260 1,480 1,560 1,739 1,767
Madison County 1,488 1,748 1,842 2,054 2,087
Mahaska County 1,174 1,379 1,453 1,620 1,646
Marion County 1,305 1,533 1,615 1,801 1,830
Marshall County 1,194 1,403 1,478 1,648 1,675
Mills County 1,457 1,711 1,803 2,010 2,043
Mitchell County 1,115 1,310 1,380 1,539 1,564
Monona County 1,057 1,241 1,308 1,458 1,482
Monroe County 1,171 1,375 1,449 1,616 1,642
Montgomery County 1,079 1,268 1,336 1,490 1,514
Muscatine County 1,286 1,511 1,592 1,775 1,804
O'Brien County 1,132 1,330 1,401 1,562 1,587
Osceola County 1,064 1,250 1,317 1,468 1,492
Page County 1,053 1,237 1,303 1,453 1,476
Palo Alto County 1,058 1,243 1,310 1,461 1,484
Plymouth County 1,287 1,512 1,593 1,776 1,805
Pocahontas County 1,025 1,203 1,268 1,414 1,437
Polk County 1,481 1,740 1,833 2,044 2,077
Pottawattamie County 1,318 1,548 1,631 1,819 1,848
Poweshiek County 1,334 1,567 1,651 1,841 1,871
Ringgold County 1,162 1,365 1,438 1,603 1,629
Sac County 1,076 1,264 1,332 1,485 1,509
Scott County 1,358 1,595 1,681 1,874 1,905
Shelby County 1,244 1,461 1,539 1,716 1,744
Sioux County 1,265 1,486 1,566 1,746 1,774
Story County 1,466 1,721 1,814 2,023 2,055
Tama County 1,196 1,405 1,480 1,650 1,677
Taylor County 1,131 1,329 1,400 1,561 1,586
Union County 1,105 1,297 1,367 1,524 1,549
Van Buren County 1,138 1,336 1,408 1,570 1,595
Wapello County 1,109 1,302 1,372 1,530 1,554
Warren County 1,538 1,807 1,904 2,123 2,157
Washington County 1,364 1,602 1,688 1,882 1,913
Wayne County 1,131 1,329 1,400 1,561 1,586
Webster County 1,158 1,360 1,433 1,598 1,624
Winnebago County 1,085 1,275 1,343 1,497 1,522
Winneshiek County 1,365 1,603 1,689 1,883 1,914
Woodbury County 1,220 1,433 1,510 1,684 1,711
Worth County 1,107 1,300 1,370 1,528 1,552
Wright County 1,064 1,250 1,317 1,468 1,492