Nebraska - 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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Adams County

1,218

1,431

1,508

1,681

1,709

Antelope County

1,005

1,181

1,244

1,387

1,409

Arthur County

1,259

1,479

1,558

1,737

1,765

Banner County

1,334

1,567

1,651

1,841

1,871

Blaine County

1,121

1,316

1,387

1,547

1,571

Boone County

1,087

1,276

1,345

1,500

1,524

Box Butte County

1,234

1,449

1,527

1,703

1,730

Boyd County

1,076

1,264

1,332

1,485

1,509

Brown County

968

1,137

1,198

1,336

1,357

Buffalo County

1,397

1,641

1,729

1,928

1,959

Burt County

1,140

1,339

1,411

1,573

1,599

Butler County

1,201

1,411

1,487

1,658

1,685

Cass County

1,492

1,753

1,847

2,059

2,093

Cedar County

1,152

1,353

1,426

1,590

1,616

Chase County

1,123

1,319

1,390

1,550

1,575

Cherry County

1,139

1,338

1,410

1,572

1,598

Cheyenne County

1,227

1,442

1,519

1,694

1,721

Clay County

1,130

1,328

1,399

1,560

1,585

Colfax County

1,113

1,308

1,378

1,536

1,561

Cuming County

1,113

1,307

1,377

1,535

1,560

Custer County

1,151

1,352

1,425

1,589

1,615

Dakota County

1,199

1,408

1,484

1,655

1,681

Dawes County

1,235

1,450

1,528

1,704

1,731

Dawson County

1,122

1,317

1,388

1,548

1,573

Deuel County

1,038

1,219

1,285

1,433

1,456

Dixon County

1,053

1,237

1,303

1,453

1,476

Dodge County

1,210

1,421

1,497

1,669

1,696

Douglas County

1,464

1,720

1,812

2,020

2,053

Dundy County

979

1,150

1,212

1,351

1,373

Fillmore County

1,001

1,176

1,239

1,381

1,404

Franklin County

1,043

1,225

1,291

1,439

1,463

Frontier County

1,060

1,245

1,312

1,463

1,486

Furnas County

1,046

1,228

1,294

1,443

1,466

Gage County

1,197

1,406

1,482

1,652

1,679

Garden County

1,080

1,269

1,337

1,491

1,515

Garfield County

1,130

1,327

1,398

1,559

1,584

Gosper County

1,092

1,283

1,352

1,507

1,532

Grant County

1,180

1,386

1,460

1,628

1,654

Greeley County

1,104

1,296

1,366

1,523

1,548

Hall County

1,258

1,478

1,557

1,736

1,764

Hamilton County

1,199

1,408

1,484

1,655

1,681

Harlan County

1,084

1,274

1,342

1,496

1,520

Hayes County

1,131

1,329

1,400

1,561

1,586

Hitchcock County

973

1,143

1,204

1,342

1,364

Holt County

1,128

1,325

1,396

1,557

1,582

Hooker County

890

1,046

1,102

1,229

1,249

Howard County

1,335

1,568

1,652

1,842

1,872

Jefferson County

1,007

1,182

1,246

1,389

1,412

Johnson County

1,102

1,294

1,364

1,521

1,545

Kearney County

1,264

1,484

1,564

1,744

1,772

Keith County

1,152

1,353

1,426

1,590

1,616

Keya Paha County

1,239

1,455

1,533

1,709

1,737

Kimball County

995

1,168

1,231

1,373

1,395

Knox County

1,103

1,295

1,365

1,522

1,547

Lancaster County

1,382

1,623

1,710

1,907

1,937

Lincoln County

1,268

1,489

1,569

1,749

1,778

Logan County

1,387

1,629

1,717

1,914

1,945

Loup County

1,372

1,611

1,698

1,893

1,924

McPherson County

1,304

1,532

1,614

1,800

1,829

Madison County

1,212

1,424

1,500

1,673

1,700

Merrick County

1,089

1,279

1,348

1,503

1,527

Morrill County

1,170

1,374

1,448

1,615

1,641

Nance County

1,045

1,227

1,293

1,442

1,465

Nemaha County

1,244

1,461

1,540

1,717

1,745

Nuckolls County

953

1,119

1,179

1,315

1,336

Otoe County

1,298

1,525

1,607

1,792

1,821

Pawnee County

1,061

1,246

1,313

1,464

1,488

Perkins County

1,097

1,289

1,358

1,514

1,539

Phelps County

1,151

1,351

1,424

1,588

1,613

Pierce County

1,152

1,353

1,426

1,590

1,616

Platte County

1,184

1,390

1,465

1,633

1,660

Polk County

1,168

1,372

1,446

1,612

1,638

Red Willow County

1,104

1,296

1,366

1,523

1,548

Richardson County

1,001

1,176

1,239

1,381

1,404

Rock County

1,201

1,411

1,487

1,658

1,685

Saline County

1,181

1,387

1,462

1,630

1,656

Sarpy County

1,547

1,816

1,914

2,134

2,169

Saunders County

1,403

1,648

1,737

1,937

1,968

Scotts Bluff County

1,226

1,440

1,517

1,691

1,719

Seward County

1,343

1,577

1,662

1,853

1,883

Sheridan County

1,025

1,204

1,269

1,415

1,438

Sherman County

1,074

1,261

1,329

1,482

1,506

Sioux County

1,159

1,361

1,434

1,599

1,625

Stanton County

1,104

1,296

1,366

1,523

1,548

Thayer County

1,030

1,210

1,275

1,422

1,445

Thomas County

1,102

1,294

1,364

1,521

1,545

Thurston County

1,103

1,295

1,365

1,522

1,547

Valley County

1,166

1,369

1,443

1,609

1,635

Washington County

1,545

1,814

1,912

2,132

2,166

Wayne County

1,175

1,380

1,454

1,621

1,647

Webster County

1,117

1,312

1,382

1,541

1,566

Wheeler County

1,130

1,327

1,398

1,559

1,584

York County

1,210

1,422

1,498

1,670

1,697


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