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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Aitkin County 1,312 1,541 1,624 1,811 1,840
Anoka County 1,613 1,894 1,996 2,226 2,261
Becker County 1,430 1,680 1,770 1,974 2,005
Beltrami County 1,325 1,556 1,640 1,829 1,858
Benton County 1,419 1,666 1,756 1,958 1,990
Big Stone County 1,122 1,318 1,389 1,549 1,574
Blue Earth County 1,422 1,670 1,760 1,962 1,994
Brown County 1,234 1,449 1,527 1,703 1,730
Carlton County 1,421 1,669 1,759 1,961 1,993
Carver County 1,955 2,296 2,419 2,697 2,741
Cass County 1,318 1,548 1,631 1,819 1,848
Chippewa County 1,190 1,398 1,473 1,642 1,669
Chisago County 1,664 1,955 2,060 2,297 2,334
Clay County 1,505 1,768 1,863 2,077 2,111
Clearwater County 1,294 1,520 1,602 1,786 1,815
Cook County 1,450 1,703 1,794 2,000 2,033
Cottonwood County 1,099 1,291 1,360 1,516 1,541
Crow Wing County 1,357 1,594 1,680 1,873 1,903
Dakota County 1,719 2,019 2,128 2,373 2,411
Dodge County 1,496 1,758 1,852 2,065 2,098
Douglas County 1,448 1,701 1,792 1,998 2,030
Faribault County 1,096 1,288 1,357 1,513 1,537
Fillmore County 1,290 1,516 1,597 1,781 1,809
Freeborn County 1,151 1,351 1,424 1,588 1,613
Goodhue County 1,509 1,772 1,867 2,082 2,115
Grant County 1,187 1,394 1,469 1,638 1,664
Hennepin County 1,799 2,112 2,226 2,482 2,522
Houston County 1,403 1,648 1,737 1,937 1,968
Hubbard County 1,353 1,589 1,674 1,867 1,897
Isanti County 1,538 1,806 1,903 2,122 2,156
Itasca County 1,302 1,529 1,611 1,796 1,825
Jackson County 1,168 1,371 1,445 1,611 1,637
Kanabec County 1,390 1,632 1,720 1,918 1,949
Kandiyohi County 1,349 1,584 1,669 1,861 1,891
Kittson County 1,155 1,356 1,429 1,593 1,619
Koochiching County 1,138 1,336 1,408 1,570 1,595
Lac qui Parle County 1,080 1,269 1,337 1,491 1,515
Lake County 1,312 1,541 1,624 1,811 1,840
Lake of the Woods County 1,218 1,431 1,508 1,681 1,709
Le Sueur County 1,509 1,773 1,868 2,083 2,116
Lincoln County 1,172 1,376 1,450 1,617 1,643
Lyon County 1,301 1,528 1,610 1,795 1,824
McLeod County 1,382 1,623 1,710 1,907 1,937
Mahnomen County 1,180 1,386 1,461 1,629 1,655
Marshall County 1,185 1,392 1,467 1,636 1,662
Martin County 1,126 1,323 1,394 1,554 1,579
Meeker County 1,357 1,594 1,680 1,873 1,903
Mille Lacs County 1,364 1,602 1,688 1,882 1,913
Morrison County 1,333 1,566 1,650 1,840 1,869
Mower County 1,214 1,425 1,502 1,675 1,702
Murray County 1,182 1,388 1,463 1,631 1,658
Nicollet County 1,455 1,709 1,801 2,008 2,041
Nobles County 1,242 1,459 1,537 1,714 1,741
Norman County 1,155 1,356 1,429 1,593 1,619
Olmsted County 1,543 1,813 1,910 2,130 2,164
Otter Tail County 1,351 1,587 1,672 1,864 1,894
Pennington County 1,254 1,473 1,552 1,730 1,758
Pine County 1,349 1,584 1,669 1,861 1,891
Pipestone County 1,168 1,371 1,445 1,611 1,637
Polk County 1,377 1,617 1,704 1,900 1,931
Pope County 1,370 1,609 1,695 1,890 1,920
Ramsey County 1,620 1,903 2,005 2,236 2,272
Red Lake County 1,239 1,456 1,534 1,710 1,738
Redwood County 1,147 1,348 1,420 1,583 1,609
Renville County 1,197 1,405 1,481 1,651 1,678
Rice County 1,579 1,854 1,954 2,179 2,214
Rock County 1,231 1,446 1,524 1,699 1,727
Roseau County 1,299 1,526 1,608 1,793 1,822
St. Louis County 1,308 1,536 1,619 1,805 1,834
Scott County 1,908 2,242 2,362 2,634 2,676
Sherburne County 1,613 1,894 1,996 2,226 2,261
Sibley County 1,359 1,596 1,682 1,875 1,906
Stearns County 1,440 1,691 1,782 1,987 2,019
Steele County 1,420 1,667 1,757 1,959 1,991
Stevens County 1,291 1,517 1,598 1,782 1,811
Swift County 1,171 1,375 1,449 1,616 1,642
Todd County 1,257 1,477 1,556 1,735 1,763
Traverse County 1,037 1,219 1,284 1,432 1,455
Wabasha County 1,488 1,748 1,842 2,054 2,087
Wadena County 1,180 1,386 1,461 1,629 1,655
Waseca County 1,357 1,594 1,680 1,873 1,903
Washington County 1,837 2,157 2,273 2,534 2,575
Watonwan County 1,086 1,275 1,344 1,499 1,523
Wilkin County 1,207 1,418 1,494 1,666 1,693
Winona County 1,345 1,580 1,665 1,856 1,886
Wright County 1,631 1,915 2,018 2,250 2,286
Yellow Medicine County 1,242 1,459 1,537 1,714 1,741