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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 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 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

Aurora County

1,098

1,290

1,359

1,515

1,540

Beadle County

1,109

1,303

1,373

1,531

1,556

Bennett County

1,037

1,219

1,284

1,432

1,455

Bon Homme County

1,021

1,199

1,263

1,408

1,431

Brookings County

1,349

1,584

1,669

1,861

1,891

Brown County

1,257

1,477

1,556

1,735

1,763

Brule County

1,197

1,406

1,482

1,652

1,679

Buffalo County

892

1,048

1,104

1,231

1,251

Butte County

1,247

1,464

1,543

1,720

1,748

Campbell County

1,266

1,487

1,567

1,747

1,775

Charles Mix County

1,053

1,237

1,303

1,453

1,476

Clark County

983

1,154

1,216

1,356

1,378

Clay County

1,282

1,506

1,587

1,770

1,798

Codington County

1,229

1,443

1,521

1,696

1,723

Corson County

981

1,152

1,214

1,354

1,375

Custer County

1,317

1,547

1,630

1,817

1,847

Davison County

1,186

1,393

1,468

1,637

1,663

Day County

1,054

1,238

1,305

1,455

1,479

Deuel County

1,140

1,339

1,411

1,573

1,599

Dewey County

1,025

1,203

1,268

1,414

1,437

Douglas County

995

1,168

1,231

1,373

1,395

Edmunds County

1,206

1,417

1,493

1,665

1,692

Fall River County

1,207

1,418

1,494

1,666

1,693

Faulk County

1,196

1,405

1,480

1,650

1,677

Grant County

1,133

1,330

1,402

1,563

1,588

Gregory County

1,036

1,217

1,282

1,429

1,453

Haakon County

1,046

1,229

1,295

1,444

1,467

Hamlin County

1,146

1,346

1,418

1,581

1,607

Hand County

1,134

1,331

1,403

1,564

1,590

Hanson County

1,186

1,393

1,468

1,637

1,663

Harding County

1,268

1,489

1,569

1,749

1,778

Hughes County

1,311

1,539

1,622

1,809

1,838

Hutchinson County

1,071

1,258

1,326

1,478

1,502

Hyde County

1,164

1,368

1,441

1,607

1,633

Jackson County

1,100

1,292

1,361

1,518

1,542

Jerauld County

1,114

1,309

1,379

1,538

1,562

Jones County

1,039

1,220

1,286

1,434

1,457

Kingsbury County

1,121

1,316

1,387

1,547

1,571

Lake County

1,286

1,511

1,592

1,775

1,804

Lawrence County

1,349

1,585

1,670

1,862

1,892

Lincoln County

1,483

1,741

1,835

2,046

2,079

Lyman County

1,071

1,257

1,325

1,477

1,501

Marshall County

1,214

1,426

1,503

1,676

1,703

McCook County

1,155

1,357

1,430

1,594

1,620

McPherson County

1,029

1,209

1,274

1,421

1,443

Meade County

1,386

1,628

1,715

1,912

1,943

Mellette County

817

959

1,011

1,127

1,145

Miner County

1,042

1,223

1,289

1,437

1,460

Minnehaha County

1,299

1,526

1,608

1,793

1,822

Moody County

1,201

1,410

1,486

1,657

1,684

Oglala Dakota County

808

949

1,000

1,115

1,133

Pennington County

1,368

1,607

1,693

1,888

1,918

Perkins County

1,046

1,229

1,295

1,444

1,467

Potter County

1,130

1,328

1,399

1,560

1,585

Roberts County

1,172

1,376

1,450

1,617

1,643

Sanborn County

1,012

1,188

1,252

1,396

1,419

Spink County

1,029

1,208

1,273

1,419

1,442

Stanley County

1,261

1,481

1,561

1,741

1,769

Sully County

1,349

1,584

1,669

1,861

1,891

Todd County

873

1,025

1,080

1,204

1,224

Tripp County

1,079

1,267

1,335

1,489

1,513

Turner County

1,200

1,409

1,485

1,656

1,683

Union County

1,337

1,571

1,655

1,845

1,875

Walworth County

1,054

1,237

1,304

1,454

1,477

Yankton County

1,189

1,397

1,472

1,641

1,668

Ziebach County

989

1,162

1,224

1,365

1,387


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