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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Aurora County $1,523 $1,789 $1,885 $2,102 $2,136
Beadle County $1,537 $1,805 $1,902 $2,121 $2,155
Bennett County $1,273 $1,495 $1,575 $1,756 $1,784
Bon Homme County $1,406 $1,651 $1,740 $1,940 $1,971
Brookings County $1,684 $1,978 $2,084 $2,324 $2,361
Brown County $1,597 $1,876 $1,977 $2,204 $2,240
Brule County $1,472 $1,729 $1,822 $2,032 $2,064
Buffalo County $1,438 $1,689 $1,780 $1,985 $2,017
Butte County $1,621 $1,904 $2,006 $2,237 $2,273
Campbell County $1,378 $1,619 $1,706 $1,902 $1,933
Charles Mix County $1,649 $1,937 $2,041 $2,276 $2,312
Clark County $1,498 $1,759 $1,854 $2,067 $2,101
Clay County $1,668 $1,959 $2,064 $2,301 $2,339
Codington County $1,546 $1,815 $1,913 $2,133 $2,167
Corson County $1,255 $1,474 $1,553 $1,732 $1,760
Custer County $1,845 $2,167 $2,283 $2,546 $2,587
Davison County $1,439 $1,690 $1,781 $1,986 $2,018
Day County $1,412 $1,658 $1,747 $1,948 $1,979
Deuel County $1,451 $1,704 $1,796 $2,003 $2,035
Dewey County $1,299 $1,526 $1,608 $1,793 $1,822
Douglas County $1,454 $1,707 $1,799 $2,006 $2,038
Edmunds County $1,506 $1,769 $1,864 $2,078 $2,112
Fall River County $1,453 $1,706 $1,798 $2,005 $2,037
Faulk County $1,377 $1,617 $1,704 $1,900 $1,931
Grant County $1,438 $1,689 $1,780 $1,985 $2,017
Gregory County $1,366 $1,604 $1,690 $1,884 $1,915
Haakon County $1,338 $1,572 $1,656 $1,846 $1,876
Hamlin County $1,529 $1,796 $1,892 $2,110 $2,144
Hand County $1,496 $1,757 $1,851 $2,064 $2,097
Hanson County $1,532 $1,799 $1,896 $2,114 $2,148
Harding County $1,373 $1,612 $1,699 $1,894 $1,925
Hughes County $1,642 $1,928 $2,032 $2,266 $2,302
Hutchinson County $1,398 $1,642 $1,730 $1,929 $1,960
Hyde County $1,406 $1,651 $1,740 $1,940 $1,971
Jackson County $1,235 $1,450 $1,528 $1,704 $1,731
Jerauld County $1,471 $1,727 $1,820 $2,029 $2,062
Jones County $1,351 $1,587 $1,672 $1,864 $1,894
Kingsbury County $1,527 $1,794 $1,890 $2,107 $2,141
Lake County $1,660 $1,949 $2,054 $2,290 $2,327
Lawrence County $1,733 $2,036 $2,145 $2,392 $2,430
Lincoln County $1,857 $2,181 $2,298 $2,562 $2,604
Lyman County $1,534 $1,802 $1,899 $2,117 $2,152
McCook County $1,640 $1,926 $2,030 $2,263 $2,300
McPherson County $1,339 $1,572 $1,657 $1,848 $1,877
Marshall County $1,407 $1,652 $1,741 $1,941 $1,973
Meade County $1,761 $2,069 $2,180 $2,431 $2,470
Mellette County $1,369 $1,608 $1,694 $1,889 $1,919
Miner County $1,346 $1,581 $1,666 $1,858 $1,888
Minnehaha County $1,717 $2,017 $2,125 $2,369 $2,408
Moody County $1,646 $1,933 $2,037 $2,271 $2,308
Oglala Lakota County $1,153 $1,354 $1,427 $1,591 $1,617
Pennington County $1,746 $2,051 $2,161 $2,410 $2,448
Perkins County $1,325 $1,556 $1,640 $1,829 $1,858
Potter County $1,442 $1,694 $1,785 $1,990 $2,022
Roberts County $1,547 $1,817 $1,915 $2,135 $2,170
Sanborn County $1,506 $1,769 $1,864 $2,078 $2,112
Spink County $1,418 $1,665 $1,755 $1,957 $1,988
Stanley County $1,555 $1,826 $1,924 $2,145 $2,180
Sully County $1,642 $1,928 $2,032 $2,266 $2,302
Todd County $1,150 $1,350 $1,423 $1,587 $1,612
Tripp County $1,309 $1,537 $1,620 $1,806 $1,835
Turner County $1,556 $1,828 $1,926 $2,147 $2,182
Union County $1,775 $2,085 $2,197 $2,450 $2,489
Walworth County $1,441 $1,692 $1,783 $1,988 $2,020
Yankton County $1,623 $1,907 $2,009 $2,240 $2,276
Ziebach County $1,268 $1,489 $1,569 $1,749 $1,778