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 Aitkin County 1,288 1,513 1,594 1,777 1,806 Anoka County 1,595 1,873 1,974 2,201 2,237 Becker County 1,393 1,636 1,724 1,922 1,953 Beltrami County 1,307 1,535 1,618 1,804 1,833 Benton County 1,429 1,678 1,768 1,971 2,003 Big Stone County 1,129 1,326 1,397 1,558 1,583 Blue Earth County 1,423 1,671 1,761 1,964 1,995 Brown County 1,221 1,434 1,511 1,685 1,712 Carlton County 1,395 1,639 1,727 1,926 1,957 Carver County 1,949 2,289 2,412 2,689 2,733 Cass County 1,294 1,519 1,601 1,785 1,814 Chippewa County 1,172 1,377 1,451 1,618 1,644 Chisago County 1,650 1,938 2,042 2,277 2,314 Clay County 1,463 1,719 1,811 2,019 2,052 Clearwater County 1,257 1,477 1,556 1,735 1,763 Cook County 1,467 1,722 1,815 2,024 2,056 Cottonwood County 1,079 1,267 1,335 1,489 1,513 Crow Wing County 1,349 1,585 1,670 1,862 1,892 Dakota County 1,706 2,004 2,112 2,355 2,393 Dodge County 1,507 1,770 1,865 2,079 2,113 Douglas County 1,444 1,696 1,787 1,993 2,025 Faribault County 1,071 1,258 1,326 1,478 1,502 Fillmore County 1,301 1,528 1,610 1,795 1,824 Freeborn County 1,132 1,330 1,401 1,562 1,587 Goodhue County 1,520 1,785 1,881 2,097 2,131 Grant County 1,201 1,411 1,487 1,658 1,685 Hennepin County 1,775 2,085 2,197 2,450 2,489 Houston County 1,378 1,618 1,705 1,901 1,932 Hubbard County 1,349 1,584 1,669 1,861 1,891 Isanti County 1,510 1,774 1,869 2,084 2,118 Itasca County 1,294 1,519 1,601 1,785 1,814 Jackson County 1,159 1,361 1,434 1,599 1,625 Kanabec County 1,370 1,610 1,696 1,891 1,922 Kandiyohi County 1,363 1,601 1,687 1,881 1,911 Kittson County 1,163 1,366 1,439 1,604 1,630 Koochiching County 1,126 1,322 1,393 1,553 1,578 Lac qui Parle County 1,096 1,287 1,356 1,512 1,536 Lake County 1,300 1,527 1,609 1,794 1,823 Lake of the Woods County 1,255 1,474 1,553 1,732 1,760 Le Sueur County 1,517 1,781 1,877 2,093 2,127 Lincoln County 1,193 1,401 1,476 1,646 1,672 Lyon County 1,267 1,488 1,568 1,748 1,777 Mahnomen County 1,183 1,389 1,464 1,632 1,659 Marshall County 1,157 1,359 1,432 1,597 1,622 Martin County 1,175 1,380 1,454 1,621 1,647 McLeod County 1,351 1,587 1,672 1,864 1,894 Meeker County 1,353 1,590 1,675 1,868 1,898 Mille Lacs County 1,362 1,600 1,686 1,880 1,910 Morrison County 1,322 1,553 1,636 1,824 1,854 Mower County 1,229 1,443 1,521 1,696 1,723 Murray County 1,184 1,390 1,465 1,633 1,660 Nicollet County 1,425 1,673 1,763 1,966 1,997 Nobles County 1,210 1,421 1,497 1,669 1,696 Norman County 1,140 1,339 1,411 1,573 1,599 Olmsted County 1,513 1,777 1,873 2,088 2,122 Otter Tail County 1,322 1,553 1,636 1,824 1,854 Pennington County 1,236 1,452 1,530 1,706 1,733 Pine County 1,333 1,566 1,650 1,840 1,869 Pipestone County 1,168 1,371 1,445 1,611 1,637 Polk County 1,341 1,575 1,660 1,851 1,881 Pope County 1,314 1,543 1,626 1,813 1,842 Ramsey County 1,610 1,890 1,992 2,221 2,257 Red Lake County 1,224 1,438 1,515 1,689 1,716 Redwood County 1,143 1,342 1,414 1,577 1,602 Renville County 1,207 1,418 1,494 1,666 1,693 Rice County 1,560 1,833 1,931 2,153 2,188 Rock County 1,210 1,421 1,497 1,669 1,696 Roseau County 1,292 1,517 1,599 1,783 1,812 Scott County 1,875 2,203 2,321 2,588 2,630 Sherburne County 1,614 1,896 1,998 2,228 2,264 Sibley County 1,319 1,549 1,632 1,820 1,849 St. Louis County 1,294 1,520 1,602 1,786 1,815 Stearns County 1,421 1,669 1,759 1,961 1,993 Steele County 1,387 1,628 1,716 1,913 1,944 Stevens County 1,248 1,465 1,544 1,722 1,749 Swift County 1,114 1,309 1,379 1,538 1,562 Todd County 1,259 1,479 1,558 1,737 1,765 Traverse County 1,032 1,212 1,277 1,424 1,447 Wabasha County 1,437 1,688 1,779 1,984 2,016 Wadena County 1,170 1,374 1,448 1,615 1,641 Waseca County 1,344 1,578 1,663 1,854 1,884 Washington County 1,814 2,131 2,245 2,503 2,544 Watonwan County 1,064 1,250 1,317 1,468 1,492 Wilkin County 1,223 1,436 1,513 1,687 1,714 Winona County 1,336 1,570 1,654 1,844 1,874 Wright County 1,614 1,895 1,997 2,227 2,263 Yellow Medicine County 1,188 1,395 1,470 1,639 1,666 Related Topic Local Standards: Housing and Utilities