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 Related Topic Local Standards: Housing and Utilities