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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Adams County 1,209 1,420 1,496 1,668 1,695
Antelope County 984 1,156 1,218 1,358 1,380
Arthur County 1,243 1,460 1,538 1,715 1,743
Banner County 1,319 1,549 1,632 1,820 1,849
Blaine County 1,201 1,410 1,486 1,657 1,684
Boone County 1,128 1,325 1,396 1,557 1,582
Box Butte County 1,182 1,388 1,463 1,631 1,658
Boyd County 1,153 1,354 1,427 1,591 1,617
Brown County 971 1,141 1,202 1,340 1,362
Buffalo County 1,362 1,600 1,686 1,880 1,910
Burt County 1,145 1,345 1,417 1,580 1,605
Butler County 1,189 1,397 1,472 1,641 1,668
Cass County 1,454 1,707 1,799 2,006 2,038
Cedar County 1,134 1,331 1,403 1,564 1,590
Chase County 1,095 1,286 1,355 1,511 1,535
Cherry County 1,160 1,363 1,436 1,601 1,627
Cheyenne County 1,222 1,435 1,512 1,686 1,713
Clay County 1,092 1,283 1,352 1,507 1,532
Colfax County 1,081 1,270 1,338 1,492 1,516
Cuming County 1,087 1,276 1,345 1,500 1,524
Custer County 1,159 1,361 1,434 1,599 1,625
Dakota County 1,145 1,345 1,417 1,580 1,605
Dawes County 1,157 1,359 1,432 1,597 1,622
Dawson County 1,110 1,304 1,374 1,532 1,557
Deuel County 1,039 1,220 1,286 1,434 1,457
Dixon County 1,103 1,295 1,365 1,522 1,547
Dodge County 1,199 1,408 1,484 1,655 1,681
Douglas County 1,438 1,689 1,780 1,985 2,017
Dundy County 928 1,089 1,148 1,280 1,301
Fillmore County 1,001 1,176 1,239 1,381 1,404
Franklin County 994 1,167 1,230 1,371 1,394
Frontier County 1,077 1,265 1,333 1,486 1,510
Furnas County 998 1,172 1,235 1,377 1,399
Gage County 1,178 1,384 1,458 1,626 1,652
Garden County 1,004 1,179 1,242 1,385 1,407
Garfield County 1,055 1,239 1,306 1,456 1,480
Gosper County 1,077 1,265 1,333 1,486 1,510
Grant County 1,103 1,295 1,365 1,522 1,547
Greeley County 1,100 1,292 1,361 1,518 1,542
Hall County 1,252 1,471 1,550 1,728 1,756
Hamilton County 1,186 1,393 1,468 1,637 1,663
Harlan County 1,069 1,256 1,323 1,475 1,499
Hayes County 1,063 1,249 1,316 1,467 1,491
Hitchcock County 927 1,089 1,147 1,279 1,300
Holt County 1,100 1,293 1,362 1,519 1,543
Hooker County 890 1,046 1,102 1,229 1,249
Howard County 1,314 1,543 1,626 1,813 1,842
Jefferson County 987 1,159 1,221 1,361 1,383
Johnson County 1,068 1,255 1,322 1,474 1,498
Kearney County 1,193 1,402 1,477 1,647 1,673
Keith County 1,164 1,367 1,440 1,606 1,632
Keya Paha County 1,275 1,498 1,578 1,759 1,788
Kimball County 1,008 1,183 1,247 1,390 1,413
Knox County 1,089 1,279 1,348 1,503 1,527
Lancaster County 1,363 1,601 1,687 1,881 1,911
Lincoln County 1,257 1,477 1,556 1,735 1,763
Logan County 1,263 1,483 1,563 1,743 1,771
Loup County 1,323 1,554 1,637 1,825 1,855
McPherson County 1,379 1,620 1,707 1,903 1,934
Madison County 1,189 1,396 1,471 1,640 1,667
Merrick County 1,063 1,248 1,315 1,466 1,490
Morrill County 1,121 1,316 1,387 1,547 1,571
Nance County 1,027 1,206 1,271 1,417 1,440
Nemaha County 1,202 1,412 1,488 1,659 1,686
Nuckolls County 917 1,077 1,135 1,266 1,286
Otoe County 1,271 1,493 1,573 1,754 1,782
Pawnee County 1,037 1,218 1,283 1,431 1,454
Perkins County 1,084 1,273 1,341 1,495 1,519
Phelps County 1,130 1,328 1,399 1,560 1,585
Pierce County 1,096 1,287 1,356 1,512 1,536
Platte County 1,178 1,384 1,458 1,626 1,652
Polk County 1,112 1,306 1,376 1,534 1,559
Red Willow County 1,075 1,262 1,330 1,483 1,507
Richardson County 987 1,160 1,222 1,363 1,385
Rock County 1,057 1,241 1,308 1,458 1,482
Saline County 1,160 1,363 1,436 1,601 1,627
Sarpy County 1,508 1,771 1,866 2,081 2,114
Saunders County 1,374 1,614 1,701 1,897 1,927
Scotts Bluff County 1,217 1,429 1,506 1,679 1,706
Seward County 1,319 1,550 1,633 1,821 1,850
Sheridan County 983 1,154 1,216 1,356 1,378
Sherman County 1,078 1,266 1,334 1,487 1,511
Sioux County 1,143 1,343 1,415 1,578 1,603
Stanton County 1,102 1,294 1,364 1,521 1,545
Thayer County 1,018 1,196 1,260 1,405 1,428
Thomas County 1,224 1,438 1,515 1,689 1,716
Thurston County 1,063 1,248 1,315 1,466 1,490
Valley County 1,138 1,337 1,409 1,571 1,596
Washington County 1,496 1,758 1,852 2,065 2,098
Wayne County 1,111 1,305 1,375 1,533 1,558
Webster County 1,072 1,259 1,327 1,480 1,503
Wheeler County 1,036 1,217 1,282 1,429 1,453
York County 1,190 1,398 1,473 1,642 1,669

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