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 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 2021 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 4 202 Published Housing and Utilities for a Family of 5
Adams County 1,261 1,481 1,561 1,741 1,769
Antelope County 1,129 1,326 1,397 1,558 1,583
Arthur County 1,543 1,813 1,910 2,130 2,164
Banner County 1,245 1,462 1,541 1,718 1,746
Blaine County 1,142 1,341 1,413 1,575 1,601
Boone County 1,113 1,308 1,378 1,536 1,561
Box Butte County 1,327 1,558 1,642 1,831 1,860
Boyd County 1,048 1,231 1,297 1,446 1,470
Brown County 1,017 1,195 1,259 1,404 1,426
Buffalo County 1,450 1,703 1,794 2,000 2,033
Burt County 1,164 1,367 1,440 1,606 1,632
Butler County 1,255 1,474 1,553 1,732 1,760
Cass County 1,516 1,780 1,876 2,092 2,126
Cedar County 1,185 1,392 1,467 1,636 1,662
Chase County 1,223 1,437 1,514 1,688 1,715
Cherry County 1,199 1,408 1,484 1,655 1,681
Cheyenne County 1,255 1,474 1,553 1,732 1,760
Clay County 1,159 1,361 1,434 1,599 1,625
Colfax County 1,137 1,335 1,407 1,569 1,594
Cuming County 1,155 1,357 1,430 1,594 1,620
Custer County 1,178 1,384 1,458 1,626 1,652
Dakota County 1,205 1,415 1,491 1,662 1,689
Dawes County 1,252 1,471 1,550 1,728 1,756
Dawson County 1,180 1,386 1,461 1,629 1,655
Deuel County 1,102 1,294 1,364 1,521 1,545
Dixon County 1,097 1,289 1,358 1,514 1,539
Dodge County 1,273 1,495 1,575 1,756 1,784
Douglas County 1,528 1,795 1,891 2,108 2,143
Dundy County 1,073 1,260 1,328 1,481 1,505
Fillmore County 1,045 1,227 1,293 1,442 1,465
Franklin County 1,092 1,283 1,352 1,507 1,532
Frontier County 1,086 1,275 1,344 1,499 1,523
Furnas County 1,071 1,257 1,325 1,477 1,501
Gage County 1,261 1,481 1,561 1,741 1,769
Garden County 1,077 1,265 1,333 1,486 1,510
Garfield County 1,239 1,455 1,533 1,709 1,737
Gosper County 1,236 1,452 1,530 1,706 1,733
Grant County 1,339 1,572 1,657 1,848 1,877
Greeley County 1,215 1,427 1,504 1,677 1,704
Hall County 1,320 1,551 1,634 1,822 1,851
Hamilton County 1,265 1,485 1,565 1,745 1,773
Harlan County 1,150 1,350 1,423 1,587 1,612
Hayes County 1,103 1,295 1,365 1,522 1,547
Hitchcock County 1,000 1,175 1,238 1,380 1,403
Holt County 1,182 1,388 1,463 1,631 1,658
Hooker County 987 1,160 1,222 1,363 1,385
Howard County 1,444 1,696 1,787 1,993 2,025
Jefferson County 1,172 1,376 1,450 1,617 1,643
Johnson County 1,152 1,353 1,426 1,590 1,616
Kearney County 1,322 1,553 1,636 1,824 1,854
Keith County 1,222 1,435 1,512 1,686 1,713
Keya Paha County 1,295 1,521 1,603 1,787 1,816
Kimball County 1,151 1,351 1,424 1,588 1,613
Knox County 1,152 1,353 1,426 1,590 1,616
Lancaster County 1,450 1,703 1,794 2,000 2,033
Lincoln County 1,301 1,528 1,610 1,795 1,824
Logan County 1,399 1,644 1,732 1,931 1,962
Loup County 1,113 1,307 1,377 1,535 1,560
McPherson County 1,118 1,313 1,384 1,543 1,568
Madison County 1,264 1,484 1,564 1,744 1,772
Merrick County 1,199 1,408 1,484 1,655 1,681
Morrill County 1,223 1,437 1,514 1,688 1,715
Nance County 1,068 1,255 1,322 1,474 1,498
Nemaha County 1,206 1,416 1,492 1,664 1,690
Nuckolls County 989 1,162 1,224 1,365 1,387
Otoe County 1,403 1,648 1,737 1,937 1,968
Pawnee County 1,052 1,236 1,302 1,452 1,475
Perkins County 1,228 1,442 1,520 1,695 1,722
Phelps County 1,200 1,409 1,485 1,656 1,683
Pierce County 1,220 1,433 1,510 1,684 1,711
Platte County 1,269 1,490 1,570 1,751 1,779
Polk County 1,165 1,368 1,442 1,608 1,634
Red Willow County 1,233 1,448 1,526 1,701 1,729
Richardson County 1,067 1,254 1,321 1,473 1,497
Rock County 1,107 1,300 1,370 1,528 1,552
Saline County 1,253 1,472 1,551 1,729 1,757
Sarpy County 1,627 1,910 2,013 2,244 2,281
Saunders County 1,471 1,728 1,821 2,030 2,063
Scotts Bluff County 1,285 1,509 1,590 1,773 1,801
Seward County 1,376 1,616 1,703 1,899 1,929
Sheridan County 1,076 1,264 1,332 1,485 1,509
Sherman County 1,114 1,309 1,379 1,538 1,562
Sioux County 1,281 1,504 1,585 1,767 1,796
Stanton County 1,180 1,386 1,461 1,629 1,655
Thayer County 1,053 1,237 1,303 1,453 1,476
Thomas County 1,082 1,271 1,339 1,493 1,517
Thurston County 1,113 1,308 1,378 1,536 1,561
Valley County 1,138 1,337 1,409 1,571 1,596
Washington County 1,570 1,844 1,943 2,166 2,201
Wayne County 1,235 1,450 1,528 1,704 1,731
Webster County 1,095 1,286 1,355 1,511 1,535
Wheeler County 1,086 1,275 1,344 1,499 1,523
York County 1,263 1,483 1,563 1,743 1,771