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 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