North Dakota - 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 2021 Published Housing and Utilities for a Family of 5
Adams County 1,248 1,466 1,545 1,723 1,750
Barnes County 1,214 1,426 1,503 1,676 1,703
Benson County 1,112 1,306 1,376 1,534 1,559
Billings County 1,273 1,496 1,576 1,757 1,786
Bottineau County 1,343 1,577 1,662 1,853 1,883
Bowman County 1,217 1,429 1,506 1,679 1,706
Burke County 1,236 1,452 1,530 1,706 1,733
Burleigh County 1,632 1,917 2,020 2,252 2,289
Cass County 1,545 1,814 1,912 2,132 2,166
Cavalier County 1,169 1,373 1,447 1,613 1,639
Dickey County 1,210 1,422 1,498 1,670 1,697
Divide County 1,268 1,489 1,569 1,749 1,778
Dunn County 1,475 1,733 1,826 2,036 2,069
Eddy County 1,190 1,398 1,473 1,642 1,669
Emmons County 1,151 1,351 1,424 1,588 1,613
Foster County 1,288 1,513 1,594 1,777 1,806
Golden Valley County 1,079 1,268 1,336 1,490 1,514
Grand Forks County 1,484 1,743 1,837 2,048 2,081
Grant County 1,044 1,226 1,292 1,441 1,464
Griggs County 1,169 1,373 1,447 1,613 1,639
Hettinger County 1,220 1,433 1,510 1,684 1,711
Kidder County 1,225 1,439 1,516 1,690 1,718
LaMoure County 1,169 1,373 1,447 1,613 1,639
Logan County 1,027 1,206 1,271 1,417 1,440
McHenry County 1,255 1,474 1,553 1,732 1,760
McIntosh County 1,129 1,326 1,397 1,558 1,583
McKenzie County 1,550 1,820 1,918 2,139 2,173
McLean County 1,252 1,470 1,549 1,727 1,755
Mercer County 1,326 1,557 1,641 1,830 1,859
Morton County 1,471 1,727 1,820 2,029 2,062
Mountrail County 1,371 1,610 1,697 1,892 1,923
Nelson County 1,092 1,282 1,351 1,506 1,531
Oliver County 1,489 1,749 1,843 2,055 2,088
Pembina County 1,086 1,275 1,344 1,499 1,523
Pierce County 1,240 1,457 1,535 1,712 1,739
Ramsey County 1,285 1,509 1,590 1,773 1,801
Ransom County 1,164 1,368 1,441 1,607 1,633
Renville County 1,300 1,527 1,609 1,794 1,823
Richland County 1,250 1,468 1,547 1,725 1,753
Rolette County 1,046 1,228 1,294 1,443 1,466
Sargent County 1,213 1,424 1,501 1,674 1,701
Sheridan County 1,071 1,258 1,326 1,478 1,502
Sioux County 1,240 1,457 1,535 1,712 1,739
Slope County 1,248 1,465 1,544 1,722 1,749
Stark County 1,533 1,800 1,897 2,115 2,149
Steele County 978 1,148 1,210 1,349 1,371
Stutsman County 1,279 1,502 1,583 1,765 1,794
Towner County 1,033 1,214 1,279 1,426 1,449
Traill County 1,290 1,516 1,597 1,781 1,809
Walsh County 1,141 1,340 1,412 1,574 1,600
Ward County 1,492 1,752 1,846 2,058 2,092
Wells County 1,238 1,454 1,532 1,708 1,736
Williams County 1,592 1,870 1,970 2,197 2,232