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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 March 28, 2016 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Adams County 1,021 1,200 1,264 1,409 1,432
Barnes County 1,079 1,268 1,336 1,490 1,514
Benson County 928 1,089 1,148 1,280 1,301
Billings County 1,051 1,235 1,301 1,451 1,474
Bottineau County 1,071 1,257 1,325 1,477 1,501
Bowman County 996 1,170 1,233 1,375 1,397
Burke County 1,094 1,285 1,354 1,510 1,534
Burleigh County 1,334 1,567 1,651 1,841 1,871
Cass County 1,364 1,602 1,688 1,882 1,913
Cavalier County 961 1,128 1,189 1,326 1,347
Dickey County 1,046 1,229 1,295 1,444 1,467
Divide County 1,128 1,325 1,396 1,557 1,582
Dunn County 922 1,083 1,141 1,272 1,293
Eddy County 858 1,008 1,062 1,184 1,203
Emmons County 910 1,069 1,126 1,255 1,276
Foster County 1,021 1,200 1,264 1,409 1,432
Golden Valley County 848 996 1,050 1,171 1,190
Grand Forks County 1,286 1,510 1,591 1,774 1,803
Grant County 1,041 1,222 1,288 1,436 1,459
Griggs County 993 1,166 1,229 1,370 1,392
Hettinger County 913 1,072 1,130 1,260 1,280
Kidder County 1,037 1,219 1,284 1,432 1,455
LaMoure County 1,039 1,220 1,286 1,434 1,457
Logan County 1,019 1,197 1,261 1,406 1,429
McHenry County 1,096 1,288 1,357 1,513 1,537
McIntosh County 875 1,028 1,083 1,208 1,227
McKenzie County 1,025 1,203 1,268 1,414 1,437
McLean County 1,119 1,314 1,385 1,544 1,569
Mercer County 1,104 1,296 1,366 1,523 1,548
Morton County 1,271 1,493 1,573 1,754 1,782
Mountrail County 999 1,173 1,236 1,378 1,400
Nelson County 1,018 1,196 1,260 1,405 1,428
Oliver County 1,042 1,224 1,290 1,438 1,462
Pembina County 978 1,149 1,211 1,350 1,372
Pierce County 1,008 1,184 1,248 1,392 1,414
Ramsey County 1,013 1,190 1,254 1,398 1,421
Ransom County 1,117 1,312 1,382 1,541 1,566
Renville County 1,075 1,262 1,330 1,483 1,507
Richland County 1,100 1,292 1,361 1,518 1,542
Rolette County 934 1,097 1,156 1,289 1,310
Sargent County 1,022 1,200 1,265 1,410 1,433
Sheridan County 955 1,122 1,182 1,318 1,339
Sioux County 985 1,157 1,219 1,359 1,381
Slope County 948 1,113 1,173 1,308 1,329
Stark County 1,262 1,482 1,562 1,742 1,770
Steele County 954 1,121 1,181 1,317 1,338
Stutsman County 1,079 1,267 1,335 1,489 1,513
Towner County 928 1,089 1,148 1,280 1,301
Traill County 1,149 1,349 1,422 1,586 1,611
Walsh County 987 1,159 1,221 1,361 1,383
Ward County 1,259 1,479 1,558 1,737 1,765
Wells County 928 1,090 1,149 1,281 1,302
Williams County 1,119 1,314 1,385 1,544 1,569

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Page Last Reviewed or Updated: 02-Sep-2016