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Minnesota - 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 28, 2016 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
Aitkin County 1,178 1,384 1,458 1,626 1,652
Anoka County 1,508 1,771 1,866 2,081 2,114
Becker County 1,277 1,500 1,581 1,763 1,791
Beltrami County 1,215 1,427 1,504 1,677 1,704
Benton County 1,344 1,578 1,663 1,854 1,884
Big Stone County 1,018 1,196 1,260 1,405 1,428
Blue Earth County 1,297 1,523 1,605 1,790 1,818
Brown County 1,130 1,328 1,399 1,560 1,585
Carlton County 1,287 1,512 1,593 1,776 1,805
Carver County 1,799 2,113 2,227 2,483 2,523
Cass County 1,199 1,408 1,484 1,655 1,681
Chippewa County 1,122 1,318 1,389 1,549 1,574
Chisago County 1,550 1,820 1,918 2,139 2,173
Clay County 1,295 1,521 1,603 1,787 1,816
Clearwater County 1,142 1,341 1,413 1,575 1,601
Cook County 1,467 1,723 1,816 2,025 2,058
Cottonwood County 999 1,174 1,237 1,379 1,402
Crow Wing County 1,235 1,450 1,528 1,704 1,731
Dakota County 1,596 1,874 1,975 2,202 2,238
Dodge County 1,395 1,638 1,726 1,924 1,956
Douglas County 1,308 1,536 1,619 1,805 1,834
Faribault County 956 1,123 1,183 1,319 1,340
Fillmore County 1,252 1,470 1,549 1,727 1,755
Freeborn County 1,043 1,225 1,291 1,439 1,463
Goodhue County 1,435 1,685 1,776 1,980 2,012
Grant County 1,079 1,267 1,335 1,489 1,513
Hennepin County 1,635 1,921 2,024 2,257 2,293
Houston County 1,233 1,448 1,526 1,701 1,729
Hubbard County 1,260 1,480 1,560 1,739 1,767
Isanti County 1,436 1,686 1,777 1,981 2,013
Itasca County 1,181 1,387 1,462 1,630 1,656
Jackson County 1,042 1,224 1,290 1,438 1,462
Kanabec County 1,263 1,483 1,563 1,743 1,771
Kandiyohi County 1,260 1,479 1,559 1,738 1,766
Kittson County 1,021 1,199 1,263 1,408 1,431
Koochiching County 1,079 1,267 1,335 1,489 1,513
Lac qui Parle County 1,004 1,179 1,242 1,385 1,407
Lake County 1,184 1,390 1,465 1,633 1,660
Lake of the Woods County 1,068 1,255 1,322 1,474 1,498
Le Sueur County 1,385 1,627 1,714 1,911 1,942
Lincoln County 1,078 1,266 1,334 1,487 1,511
Lyon County 1,179 1,385 1,459 1,627 1,653
Mahnomen County 1,087 1,276 1,345 1,500 1,524
Marshall County 1,062 1,247 1,314 1,465 1,489
Martin County 1,073 1,260 1,328 1,481 1,505
McLeod County 1,301 1,528 1,610 1,795 1,824
Meeker County 1,315 1,544 1,627 1,814 1,843
Mille Lacs County 1,281 1,505 1,586 1,768 1,797
Morrison County 1,269 1,490 1,570 1,751 1,779
Mower County 1,122 1,317 1,388 1,548 1,573
Murray County 1,075 1,262 1,330 1,483 1,507
Nicollet County 1,325 1,556 1,640 1,829 1,858
Nobles County 1,101 1,293 1,363 1,520 1,544
Norman County 1,025 1,203 1,268 1,414 1,437
Olmsted County 1,395 1,638 1,726 1,924 1,956
Otter Tail County 1,199 1,408 1,484 1,655 1,681
Pennington County 1,087 1,276 1,345 1,500 1,524
Pine County 1,250 1,468 1,547 1,725 1,753
Pipestone County 1,020 1,198 1,262 1,407 1,430
Polk County 1,218 1,430 1,507 1,680 1,707
Pope County 1,215 1,427 1,504 1,677 1,704
Ramsey County 1,496 1,758 1,852 2,065 2,098
Red Lake County 1,088 1,278 1,347 1,502 1,526
Redwood County 1,054 1,237 1,304 1,454 1,477
Renville County 1,107 1,300 1,370 1,528 1,552
Rice County 1,461 1,716 1,808 2,016 2,048
Rock County 1,130 1,328 1,399 1,560 1,585
Roseau County 1,193 1,402 1,477 1,647 1,673
Scott County 1,740 2,043 2,153 2,401 2,439
Sherburne County 1,531 1,798 1,895 2,113 2,147
Sibley County 1,278 1,501 1,582 1,764 1,792
St. Louis County 1,187 1,394 1,469 1,638 1,664
Stearns County 1,322 1,553 1,636 1,824 1,854
Steele County 1,321 1,552 1,635 1,823 1,852
Stevens County 1,175 1,380 1,454 1,621 1,647
Swift County 1,041 1,222 1,288 1,436 1,459
Todd County 1,151 1,352 1,425 1,589 1,615
Traverse County 1,055 1,239 1,306 1,456 1,480
Wabasha County 1,289 1,514 1,595 1,778 1,807
Wadena County 1,089 1,279 1,348 1,503 1,527
Waseca County 1,223 1,436 1,513 1,687 1,714
Washington County 1,648 1,936 2,040 2,275 2,311
Watonwan County 1,026 1,205 1,270 1,416 1,439
Wilkin County 1,149 1,349 1,422 1,586 1,611
Winona County 1,238 1,454 1,532 1,708 1,736
Wright County 1,541 1,810 1,907 2,126 2,161
Yellow Medicine County 1,018 1,196 1,260 1,405 1,428

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Page Last Reviewed or Updated: 10-Apr-2016