IRS Logo
Print - Click this link to Print this page

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 27, 2017 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Adair County

1,059

1,244

1,311

1,462

1,485

Adams County

1,024

1,202

1,267

1,413

1,436

Allamakee County

1,099

1,291

1,360

1,516

1,541

Appanoose County

1,008

1,183

1,247

1,390

1,413

Audubon County

894

1,050

1,106

1,233

1,253

Benton County

1,294

1,519

1,601

1,785

1,814

Black Hawk County

1,134

1,331

1,403

1,564

1,590

Boone County

1,218

1,430

1,507

1,680

1,707

Bremer County

1,244

1,461

1,539

1,716

1,744

Buchanan County

1,154

1,355

1,428

1,592

1,618

Buena Vista County

1,047

1,230

1,296

1,445

1,468

Butler County

1,063

1,248

1,315

1,466

1,490

Calhoun County

935

1,098

1,157

1,290

1,311

Carroll County

1,059

1,244

1,311

1,462

1,485

Cass County

945

1,109

1,169

1,303

1,324

Cedar County

1,188

1,395

1,470

1,639

1,666

Cerro Gordo County

1,115

1,310

1,380

1,539

1,564

Cherokee County

965

1,133

1,194

1,331

1,353

Chickasaw County

1,060

1,245

1,312

1,463

1,486

Clarke County

1,155

1,357

1,430

1,594

1,620

Clay County

1,067

1,253

1,320

1,472

1,496

Clayton County

1,130

1,328

1,399

1,560

1,585

Clinton County

1,142

1,341

1,413

1,575

1,601

Crawford County

1,048

1,231

1,297

1,446

1,470

Dallas County

1,496

1,757

1,851

2,064

2,097

Davis County

1,138

1,336

1,408

1,570

1,595

Decatur County

1,054

1,238

1,305

1,455

1,479

Delaware County

1,158

1,360

1,433

1,598

1,624

Des Moines County

1,074

1,261

1,329

1,482

1,506

Dickinson County

1,263

1,483

1,563

1,743

1,771

Dubuque County

1,240

1,457

1,535

1,712

1,739

Emmet County

1,044

1,226

1,292

1,441

1,464

Fayette County

1,022

1,200

1,265

1,410

1,433

Floyd County

995

1,169

1,232

1,374

1,396

Franklin County

1,012

1,189

1,253

1,397

1,420

Fremont County

1,057

1,241

1,308

1,458

1,482

Greene County

1,068

1,255

1,322

1,474

1,498

Grundy County

1,151

1,352

1,425

1,589

1,615

Guthrie County

1,165

1,368

1,442

1,608

1,634

Hamilton County

1,084

1,274

1,342

1,496

1,520

Hancock County

1,063

1,248

1,315

1,466

1,490

Hardin County

1,039

1,220

1,286

1,434

1,457

Harrison County

1,173

1,378

1,452

1,619

1,645

Henry County

1,098

1,290

1,359

1,515

1,540

Howard County

1,064

1,250

1,317

1,468

1,492

Humboldt County

1,041

1,222

1,288

1,436

1,459

Ida County

874

1,027

1,082

1,206

1,226

Iowa County

1,253

1,472

1,551

1,729

1,757

Jackson County

1,133

1,330

1,402

1,563

1,588

Jasper County

1,189

1,397

1,472

1,641

1,668

Jefferson County

1,071

1,257

1,325

1,477

1,501

Johnson County

1,441

1,693

1,784

1,989

2,021

Jones County

1,186

1,393

1,468

1,637

1,663

Keokuk County

1,040

1,221

1,287

1,435

1,458

Kossuth County

984

1,156

1,218

1,358

1,380

Lee County

1,033

1,213

1,278

1,425

1,448

Linn County

1,298

1,524

1,606

1,791

1,820

Louisa County

1,079

1,268

1,336

1,490

1,514

Lucas County

1,046

1,228

1,294

1,443

1,466

Lyon County

1,096

1,287

1,356

1,512

1,536

Madison County

1,412

1,659

1,748

1,949

1,980

Mahaska County

1,099

1,291

1,360

1,516

1,541

Marion County

1,193

1,401

1,476

1,646

1,672

Marshall County

1,126

1,322

1,393

1,553

1,578

Mills County

1,382

1,624

1,711

1,908

1,939

Mitchell County

1,060

1,245

1,312

1,463

1,486

Monona County

957

1,125

1,185

1,321

1,343

Monroe County

1,192

1,400

1,475

1,645

1,671

Montgomery County

1,008

1,183

1,247

1,390

1,413

Muscatine County

1,235

1,451

1,529

1,705

1,732

O'Brien County

1,067

1,253

1,320

1,472

1,496

Osceola County

970

1,140

1,201

1,339

1,361

Page County

1,025

1,204

1,269

1,415

1,438

Palo Alto County

952

1,118

1,178

1,313

1,335

Plymouth County

1,159

1,362

1,435

1,600

1,626

Pocahontas County

897

1,053

1,110

1,238

1,258

Polk County

1,357

1,594

1,680

1,873

1,903

Pottawattamie County

1,219

1,432

1,509

1,683

1,710

Poweshiek County

1,192

1,400

1,475

1,645

1,671

Ringgold County

1,115

1,310

1,380

1,539

1,564

Sac County

963

1,131

1,192

1,329

1,351

Scott County

1,270

1,492

1,572

1,753

1,781

Shelby County

1,115

1,310

1,380

1,539

1,564

Sioux County

1,173

1,378

1,452

1,619

1,645

Story County

1,349

1,585

1,670

1,862

1,892

Tama County

1,103

1,295

1,365

1,522

1,547

Taylor County

970

1,140

1,201

1,339

1,361

Union County

1,025

1,204

1,269

1,415

1,438

Van Buren County

1,022

1,200

1,265

1,410

1,433

Wapello County

1,001

1,176

1,239

1,381

1,404

Warren County

1,347

1,582

1,667

1,859

1,889

Washington County

1,226

1,440

1,517

1,691

1,719

Wayne County

1,024

1,202

1,267

1,413

1,436

Webster County

1,007

1,182

1,246

1,389

1,412

Winnebago County

1,046

1,228

1,294

1,443

1,466

Winneshiek County

1,250

1,468

1,547

1,725

1,753

Woodbury County

1,092

1,283

1,352

1,507

1,532

Worth County

983

1,154

1,216

1,356

1,378

Wright County

988

1,161

1,223

1,364

1,386


Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 03-Apr-2017