Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Adams County 1,244 1,461 1,540 1,717 1,745 Barnes County 1,169 1,373 1,447 1,613 1,639 Benson County 1,122 1,318 1,389 1,549 1,574 Billings County 1,291 1,517 1,598 1,782 1,811 Bottineau County 1,346 1,581 1,666 1,858 1,888 Bowman County 1,200 1,409 1,485 1,656 1,683 Burke County 1,252 1,470 1,549 1,727 1,755 Burleigh County 1,585 1,862 1,962 2,188 2,223 Cass County 1,526 1,792 1,888 2,105 2,139 Cavalier County 1,163 1,366 1,439 1,604 1,630 Dickey County 1,158 1,360 1,433 1,598 1,624 Divide County 1,342 1,576 1,661 1,852 1,882 Dunn County 1,371 1,610 1,697 1,892 1,923 Eddy County 1,089 1,279 1,348 1,503 1,527 Emmons County 1,202 1,412 1,488 1,659 1,686 Foster County 1,207 1,418 1,494 1,666 1,693 Golden Valley County 1,057 1,241 1,308 1,458 1,482 Grand Forks County 1,434 1,684 1,775 1,979 2,011 Grant County 1,029 1,208 1,273 1,419 1,442 Griggs County 1,184 1,390 1,465 1,633 1,660 Hettinger County 1,169 1,373 1,447 1,613 1,639 Kidder County 1,141 1,340 1,412 1,574 1,600 LaMoure County 1,170 1,374 1,448 1,615 1,641 Logan County 1,018 1,196 1,260 1,405 1,428 McHenry County 1,265 1,485 1,565 1,745 1,773 McIntosh County 1,044 1,226 1,292 1,441 1,464 McKenzie County 1,340 1,573 1,658 1,849 1,879 McLean County 1,235 1,450 1,528 1,704 1,731 Mercer County 1,330 1,562 1,646 1,835 1,865 Morton County 1,444 1,696 1,787 1,993 2,025 Mountrail County 1,386 1,628 1,715 1,912 1,943 Nelson County 1,092 1,283 1,352 1,507 1,532 Oliver County 1,444 1,696 1,787 1,993 2,025 Pembina County 1,081 1,270 1,338 1,492 1,516 Pierce County 1,230 1,444 1,522 1,697 1,724 Ramsey County 1,269 1,490 1,570 1,751 1,779 Ransom County 1,192 1,400 1,475 1,645 1,671 Renville County 1,265 1,485 1,565 1,745 1,773 Richland County 1,220 1,433 1,510 1,684 1,711 Rolette County 1,089 1,279 1,348 1,503 1,527 Sargent County 1,193 1,402 1,477 1,647 1,673 Sheridan County 1,079 1,268 1,336 1,490 1,514 Sioux County 1,178 1,384 1,458 1,626 1,652 Slope County 1,223 1,436 1,513 1,687 1,714 Stark County 1,532 1,799 1,896 2,114 2,148 Steele County 924 1,086 1,144 1,276 1,296 Stutsman County 1,303 1,531 1,613 1,798 1,828 Towner County 996 1,170 1,233 1,375 1,397 Traill County 1,252 1,471 1,550 1,728 1,756 Walsh County 1,094 1,285 1,354 1,510 1,534 Ward County 1,462 1,717 1,809 2,017 2,050 Wells County 1,203 1,413 1,489 1,660 1,687 Williams County 1,652 1,941 2,045 2,280 2,317 Related Topic Local Standards: Housing and Utilities