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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 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 1,216 1,428 1,505 1,678 1,705
Barnes County 1,091 1,281 1,350 1,505 1,530
Benson County 1,050 1,234 1,300 1,450 1,473
Billings County 1,311 1,539 1,622 1,809 1,838
Bottineau County 1,223 1,437 1,514 1,688 1,715
Bowman County 1,087 1,276 1,345 1,500 1,524
Burke County 1,225 1,439 1,516 1,690 1,718
Burleigh County 1,462 1,717 1,809 2,017 2,050
Cass County 1,446 1,698 1,789 1,995 2,027
Cavalier County 1,126 1,322 1,393 1,553 1,578
Dickey County 1,151 1,351 1,424 1,588 1,613
Divide County 1,168 1,372 1,446 1,612 1,638
Dunn County 1,210 1,422 1,498 1,670 1,697
Eddy County 920 1,081 1,139 1,270 1,290
Emmons County 1,130 1,327 1,398 1,559 1,584
Foster County 1,079 1,268 1,336 1,490 1,514
Golden Valley County 966 1,135 1,196 1,334 1,355
Grand Forks County 1,370 1,610 1,696 1,891 1,922
Grant County 1,045 1,227 1,293 1,442 1,465
Griggs County 1,079 1,268 1,336 1,490 1,514
Hettinger County 1,092 1,283 1,352 1,507 1,532
Kidder County 1,094 1,285 1,354 1,510 1,534
LaMoure County 1,092 1,283 1,352 1,507 1,532
Logan County 1,063 1,249 1,316 1,467 1,491
McHenry County 1,142 1,341 1,413 1,575 1,601
McIntosh County 926 1,088 1,146 1,278 1,298
McKenzie County 1,197 1,405 1,481 1,651 1,678
McLean County 1,193 1,402 1,477 1,647 1,673
Mercer County 1,194 1,403 1,478 1,648 1,675
Morton County 1,351 1,587 1,672 1,864 1,894
Mountrail County 1,169 1,373 1,447 1,613 1,639
Nelson County 1,084 1,273 1,341 1,495 1,519
Oliver County 1,218 1,430 1,507 1,680 1,707
Pembina County 1,018 1,196 1,260 1,405 1,428
Pierce County 1,036 1,217 1,282 1,429 1,453
Ramsey County 1,101 1,293 1,363 1,520 1,544
Ransom County 1,175 1,380 1,454 1,621 1,647
Renville County 1,252 1,470 1,549 1,727 1,755
Richland County 1,175 1,380 1,454 1,621 1,647
Rolette County 1,042 1,223 1,289 1,437 1,460
Sargent County 1,121 1,316 1,387 1,547 1,571
Sheridan County 990 1,163 1,225 1,366 1,388
Sioux County 1,034 1,215 1,280 1,427 1,450
Slope County 1,240 1,457 1,535 1,712 1,739
Stark County 1,429 1,679 1,769 1,972 2,004
Steele County 977 1,147 1,209 1,348 1,370
Stutsman County 1,186 1,393 1,468 1,637 1,663
Towner County 970 1,140 1,201 1,339 1,361
Traill County 1,196 1,405 1,480 1,650 1,677
Walsh County 1,079 1,267 1,335 1,489 1,513
Ward County 1,374 1,613 1,700 1,896 1,926
Wells County 1,004 1,180 1,243 1,386 1,408
Williams County 1,395 1,639 1,727 1,926 1,957

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