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 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
Adams County 1,383 1,625 1,712 1,909 1,940
Antelope County 1,240 1,457 1,535 1,712 1,739
Arthur County 1,688 1,982 2,089 2,329 2,367
Banner County 1,366 1,604 1,690 1,884 1,915
Blaine County 1,253 1,472 1,551 1,729 1,757
Boone County 1,223 1,437 1,514 1,688 1,715
Box Butte County 1,454 1,708 1,800 2,007 2,039
Boyd County 1,152 1,353 1,426 1,590 1,616
Brown County 1,120 1,315 1,386 1,545 1,570
Buffalo County 1,586 1,863 1,963 2,189 2,224
Burt County 1,277 1,499 1,580 1,762 1,790
Butler County 1,376 1,616 1,703 1,899 1,929
Cass County 1,658 1,947 2,052 2,288 2,325
Cedar County 1,301 1,528 1,610 1,795 1,824
Chase County 1,341 1,575 1,660 1,851 1,881
Cherry County 1,315 1,545 1,628 1,815 1,845
Cheyenne County 1,376 1,616 1,703 1,899 1,929
Clay County 1,273 1,495 1,575 1,756 1,784
Colfax County 1,248 1,466 1,545 1,723 1,750
Cuming County 1,269 1,490 1,570 1,751 1,779
Custer County 1,293 1,518 1,600 1,784 1,813
Dakota County 1,322 1,553 1,636 1,824 1,854
Dawes County 1,373 1,612 1,699 1,894 1,925
Dawson County 1,296 1,522 1,604 1,788 1,817
Deuel County 1,211 1,423 1,499 1,671 1,698
Dixon County 1,206 1,416 1,492 1,664 1,690
Dodge County 1,395 1,639 1,727 1,926 1,957
Douglas County 1,672 1,963 2,069 2,307 2,344
Dundy County 1,180 1,386 1,460 1,628 1,654
Fillmore County 1,149 1,349 1,422 1,586 1,611
Franklin County 1,201 1,410 1,486 1,657 1,684
Frontier County 1,193 1,402 1,477 1,647 1,673
Furnas County 1,177 1,383 1,457 1,625 1,651
Gage County 1,383 1,625 1,712 1,909 1,940
Garden County 1,184 1,390 1,465 1,633 1,660
Garfield County 1,359 1,596 1,682 1,875 1,906
Gosper County 1,356 1,592 1,678 1,871 1,901
Grant County 1,467 1,722 1,815 2,024 2,056
Greeley County 1,333 1,566 1,650 1,840 1,869
Hall County 1,447 1,700 1,791 1,997 2,029
Hamilton County 1,387 1,628 1,716 1,913 1,944
Harlan County 1,263 1,483 1,563 1,743 1,771
Hayes County 1,212 1,424 1,500 1,673 1,700
Hitchcock County 1,100 1,293 1,362 1,519 1,543
Holt County 1,298 1,524 1,606 1,791 1,820
Hooker County 1,088 1,277 1,346 1,501 1,525
Howard County 1,580 1,856 1,956 2,181 2,216
Jefferson County 1,286 1,510 1,591 1,774 1,803
Johnson County 1,265 1,486 1,566 1,746 1,774
Kearney County 1,449 1,702 1,793 1,999 2,031
Keith County 1,340 1,573 1,658 1,849 1,879
Keya Paha County 1,420 1,667 1,757 1,959 1,991
Kimball County 1,264 1,484 1,564 1,744 1,772
Knox County 1,265 1,486 1,566 1,746 1,774
Lancaster County 1,586 1,863 1,963 2,189 2,224
Lincoln County 1,426 1,675 1,765 1,968 2,000
Logan County 1,532 1,799 1,896 2,114 2,148
Loup County 1,142 1,341 1,413 1,575 1,601
McPherson County 1,228 1,442 1,520 1,695 1,722
Madison County 1,386 1,628 1,715 1,912 1,943
Merrick County 1,315 1,545 1,628 1,815 1,845
Morrill County 1,341 1,575 1,660 1,851 1,881
Nance County 1,175 1,380 1,454 1,621 1,647
Nemaha County 1,323 1,554 1,637 1,825 1,855
Nuckolls County 1,089 1,279 1,348 1,503 1,527
Otoe County 1,537 1,805 1,902 2,121 2,155
Pawnee County 1,156 1,358 1,431 1,596 1,621
Perkins County 1,347 1,582 1,667 1,859 1,889
Phelps County 1,316 1,546 1,629 1,816 1,846
Pierce County 1,338 1,572 1,656 1,846 1,876
Platte County 1,391 1,634 1,722 1,920 1,951
Polk County 1,279 1,502 1,583 1,765 1,794
Red Willow County 1,353 1,589 1,674 1,867 1,897
Richardson County 1,173 1,378 1,452 1,619 1,645
Rock County 1,216 1,428 1,505 1,678 1,705
Saline County 1,374 1,614 1,701 1,897 1,927
Sarpy County 1,778 2,088 2,200 2,453 2,493
Saunders County 1,610 1,891 1,993 2,222 2,258
Scotts Bluff County 1,408 1,654 1,743 1,943 1,975
Seward County 1,507 1,770 1,865 2,079 2,113
Sheridan County 1,183 1,389 1,464 1,632 1,659
Sherman County 1,224 1,438 1,515 1,689 1,716
Sioux County 1,403 1,648 1,737 1,937 1,968
Stanton County 1,296 1,522 1,604 1,788 1,817
Thayer County 1,157 1,359 1,432 1,597 1,622
Thomas County 1,189 1,396 1,471 1,640 1,667
Thurston County 1,223 1,437 1,514 1,688 1,715
Valley County 1,250 1,468 1,547 1,725 1,753
Washington County 1,716 2,016 2,124 2,368 2,406
Wayne County 1,354 1,591 1,676 1,869 1,899
Webster County 1,203 1,413 1,489 1,660 1,687
Wheeler County 1,193 1,402 1,477 1,647 1,673
York County 1,385 1,627 1,714 1,911 1,942