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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Adair County 1,295 1,521 1,603 1,787 1,816
Adams County 1,291 1,517 1,598 1,782 1,811
Allamakee County 1,420 1,668 1,758 1,960 1,992
Appanoose County 1,155 1,356 1,429 1,593 1,619
Audubon County 1,109 1,303 1,373 1,531 1,556
Benton County 1,541 1,810 1,907 2,126 2,161
Black Hawk County 1,376 1,616 1,703 1,899 1,929
Boone County 1,394 1,637 1,725 1,923 1,954
Bremer County 1,467 1,723 1,816 2,025 2,058
Buchanan County 1,413 1,660 1,749 1,950 1,982
Buena Vista County 1,299 1,526 1,608 1,793 1,822
Butler County 1,268 1,489 1,569 1,749 1,778
Calhoun County 1,153 1,354 1,427 1,591 1,617
Carroll County 1,311 1,539 1,622 1,809 1,838
Cass County 1,204 1,414 1,490 1,661 1,688
Cedar County 1,409 1,655 1,744 1,945 1,976
Cerro Gordo County 1,321 1,552 1,635 1,823 1,852
Cherokee County 1,213 1,424 1,501 1,674 1,701
Chickasaw County 1,280 1,503 1,584 1,766 1,795
Clarke County 1,340 1,573 1,658 1,849 1,879
Clay County 1,303 1,531 1,613 1,798 1,828
Clayton County 1,338 1,572 1,656 1,846 1,876
Clinton County 1,340 1,574 1,659 1,850 1,880
Crawford County 1,256 1,475 1,554 1,733 1,761
Dallas County 1,846 2,168 2,285 2,548 2,589
Davis County 1,374 1,614 1,701 1,897 1,927
Decatur County 1,251 1,469 1,548 1,726 1,754
Delaware County 1,321 1,552 1,635 1,823 1,852
Des Moines County 1,311 1,540 1,623 1,810 1,839
Dickinson County 1,404 1,649 1,738 1,938 1,969
Dubuque County 1,498 1,759 1,854 2,067 2,101
Emmet County 1,193 1,401 1,476 1,646 1,672
Fayette County 1,216 1,428 1,505 1,678 1,705
Floyd County 1,228 1,442 1,520 1,695 1,722
Franklin County 1,186 1,393 1,468 1,637 1,663
Fremont County 1,229 1,443 1,521 1,696 1,723
Greene County 1,251 1,469 1,548 1,726 1,754
Grundy County 1,352 1,588 1,673 1,865 1,896
Guthrie County 1,387 1,628 1,716 1,913 1,944
Hamilton County 1,258 1,478 1,557 1,736 1,764
Hancock County 1,214 1,425 1,502 1,675 1,702
Hardin County 1,186 1,393 1,468 1,637 1,663
Harrison County 1,364 1,602 1,688 1,882 1,913
Henry County 1,265 1,485 1,565 1,745 1,773
Howard County 1,237 1,453 1,531 1,707 1,735
Humboldt County 1,276 1,498 1,579 1,761 1,789
Ida County 1,114 1,309 1,379 1,538 1,562
Iowa County 1,466 1,721 1,814 2,023 2,055
Jackson County 1,335 1,568 1,652 1,842 1,872
Jasper County 1,359 1,596 1,682 1,875 1,906
Jefferson County 1,384 1,626 1,713 1,910 1,941
Johnson County 1,802 2,116 2,230 2,486 2,527
Jones County 1,377 1,617 1,704 1,900 1,931
Keokuk County 1,291 1,517 1,598 1,782 1,811
Kossuth County 1,242 1,459 1,537 1,714 1,741
Lee County 1,224 1,438 1,515 1,689 1,716
Linn County 1,531 1,798 1,895 2,113 2,147
Louisa County 1,339 1,572 1,657 1,848 1,877
Lucas County 1,304 1,532 1,614 1,800 1,829
Lyon County 1,382 1,624 1,711 1,908 1,939
Madison County 1,628 1,912 2,015 2,247 2,283
Mahaska County 1,289 1,514 1,595 1,778 1,807
Marion County 1,429 1,679 1,769 1,972 2,004
Marshall County 1,311 1,539 1,622 1,809 1,838
Mills County 1,594 1,872 1,973 2,200 2,235
Mitchell County 1,225 1,439 1,516 1,690 1,718
Monona County 1,162 1,365 1,438 1,603 1,629
Monroe County 1,285 1,509 1,590 1,773 1,801
Montgomery County 1,186 1,393 1,468 1,637 1,663
Muscatine County 1,410 1,656 1,745 1,946 1,977
O'Brien County 1,244 1,461 1,539 1,716 1,744
Osceola County 1,170 1,374 1,448 1,615 1,641
Page County 1,157 1,359 1,432 1,597 1,622
Palo Alto County 1,164 1,367 1,440 1,606 1,632
Plymouth County 1,411 1,657 1,746 1,947 1,978
Pocahontas County 1,127 1,324 1,395 1,555 1,581
Polk County 1,620 1,903 2,005 2,236 2,272
Pottawattamie County 1,444 1,696 1,787 1,993 2,025
Poweshiek County 1,461 1,716 1,808 2,016 2,048
Ringgold County 1,275 1,498 1,578 1,759 1,788
Sac County 1,183 1,389 1,464 1,632 1,659
Scott County 1,488 1,748 1,842 2,054 2,087
Shelby County 1,364 1,602 1,688 1,882 1,913
Sioux County 1,387 1,629 1,717 1,914 1,945
Story County 1,604 1,884 1,985 2,213 2,249
Tama County 1,312 1,541 1,624 1,811 1,840
Taylor County 1,243 1,460 1,538 1,715 1,743
Union County 1,213 1,424 1,501 1,674 1,701
Van Buren County 1,249 1,467 1,546 1,724 1,752
Wapello County 1,218 1,430 1,507 1,680 1,707
Warren County 1,682 1,976 2,082 2,321 2,359
Washington County 1,493 1,754 1,848 2,061 2,094
Wayne County 1,243 1,460 1,538 1,715 1,743
Webster County 1,272 1,494 1,574 1,755 1,783
Winnebago County 1,193 1,401 1,476 1,646 1,672
Winneshiek County 1,495 1,756 1,850 2,063 2,096
Woodbury County 1,338 1,572 1,656 1,846 1,876
Worth County 1,216 1,428 1,505 1,678 1,705
Wright County 1,170 1,374 1,448 1,615 1,641