South 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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Aurora County 1,359 1,596 1,682 1,875 1,906
Beadle County 1,244 1,461 1,539 1,716 1,744
Bennett County 1,151 1,351 1,424 1,588 1,613
Bon Homme County 1,218 1,430 1,507 1,680 1,707
Brookings County 1,540 1,809 1,906 2,125 2,159
Brown County 1,519 1,784 1,880 2,096 2,130
Brule County 1,394 1,637 1,725 1,923 1,954
Buffalo County 1,032 1,212 1,277 1,424 1,447
Butte County 1,403 1,648 1,737 1,937 1,968
Campbell County 1,267 1,488 1,568 1,748 1,777
Charles Mix County 1,370 1,610 1,696 1,891 1,922
Clark County 1,255 1,474 1,553 1,732 1,760
Clay County 1,549 1,819 1,917 2,137 2,172
Codington County 1,423 1,671 1,761 1,964 1,995
Corson County 1,265 1,485 1,565 1,745 1,773
Custer County 1,631 1,916 2,019 2,251 2,288
Davison County 1,409 1,655 1,744 1,945 1,976
Day County 1,269 1,490 1,570 1,751 1,779
Deuel County 1,305 1,533 1,615 1,801 1,830
Dewey County 1,109 1,302 1,372 1,530 1,554
Douglas County 1,185 1,391 1,466 1,635 1,661
Edmunds County 1,345 1,579 1,664 1,855 1,885
Fall River County 1,320 1,551 1,634 1,822 1,851
Faulk County 1,276 1,498 1,579 1,761 1,789
Grant County 1,320 1,551 1,634 1,822 1,851
Gregory County 1,189 1,397 1,472 1,641 1,668
Haakon County 1,277 1,500 1,581 1,763 1,791
Hamlin County 1,353 1,590 1,675 1,868 1,898
Hand County 1,420 1,667 1,757 1,959 1,991
Hanson County 1,332 1,564 1,648 1,838 1,867
Harding County 1,207 1,418 1,494 1,666 1,693
Hughes County 1,536 1,804 1,901 2,120 2,154
Hutchinson County 1,304 1,532 1,614 1,800 1,829
Hyde County 1,235 1,450 1,528 1,704 1,731
Jackson County 1,290 1,515 1,596 1,780 1,808
Jerauld County 1,404 1,649 1,738 1,938 1,969
Jones County 1,211 1,423 1,499 1,671 1,698
Kingsbury County 1,383 1,625 1,712 1,909 1,940
Lake County 1,529 1,796 1,892 2,110 2,144
Lawrence County 1,637 1,923 2,026 2,259 2,295
Lincoln County 1,749 2,054 2,164 2,413 2,452
Lyman County 1,357 1,593 1,679 1,872 1,902
McCook County 1,418 1,665 1,755 1,957 1,988
McPherson County 1,234 1,449 1,527 1,703 1,730
Marshall County 1,381 1,622 1,709 1,906 1,936
Meade County 1,651 1,939 2,043 2,278 2,315
Mellette County 1,264 1,484 1,564 1,744 1,772
Miner County 1,307 1,535 1,617 1,803 1,832
Minnehaha County 1,534 1,802 1,899 2,117 2,152
Moody County 1,433 1,684 1,774 1,978 2,010
Oglala Lakota County 991 1,164 1,227 1,368 1,390
Pennington County 1,603 1,883 1,984 2,212 2,248
Perkins County 1,277 1,500 1,581 1,763 1,791
Potter County 1,346 1,581 1,666 1,858 1,888
Roberts County 1,465 1,721 1,813 2,021 2,054
Sanborn County 1,216 1,428 1,505 1,678 1,705
Spink County 1,242 1,459 1,537 1,714 1,741
Stanley County 1,702 2,000 2,107 2,349 2,387
Sully County 1,345 1,579 1,664 1,855 1,885
Todd County 1,239 1,456 1,534 1,710 1,738
Tripp County 1,274 1,497 1,577 1,758 1,787
Turner County 1,384 1,626 1,713 1,910 1,941
Union County 1,605 1,885 1,986 2,214 2,250
Walworth County 1,208 1,419 1,495 1,667 1,694
Yankton County 1,419 1,666 1,756 1,958 1,990
Ziebach County 1,105 1,297 1,367 1,524 1,549