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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 28, 2016 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 945 1,110 1,170 1,305 1,326
Beadle County 1,024 1,202 1,267 1,413 1,436
Bennett County 1,003 1,178 1,241 1,384 1,406
Bon Homme County 918 1,078 1,136 1,267 1,287
Brookings County 1,218 1,431 1,508 1,681 1,709
Brown County 1,139 1,338 1,410 1,572 1,598
Brule County 1,162 1,365 1,438 1,603 1,629
Buffalo County 879 1,033 1,088 1,213 1,233
Butte County 1,109 1,303 1,373 1,531 1,556
Campbell County 1,072 1,259 1,327 1,480 1,503
Charles Mix County 966 1,134 1,195 1,332 1,354
Clark County 912 1,071 1,129 1,259 1,279
Clay County 1,211 1,423 1,499 1,671 1,698
Codington County 1,151 1,351 1,424 1,588 1,613
Corson County 883 1,037 1,093 1,219 1,238
Custer County 1,210 1,421 1,497 1,669 1,696
Davison County 1,087 1,276 1,345 1,500 1,524
Day County 1,003 1,178 1,241 1,384 1,406
Deuel County 1,070 1,256 1,324 1,476 1,500
Dewey County 873 1,025 1,080 1,204 1,224
Douglas County 924 1,085 1,143 1,274 1,295
Edmunds County 1,131 1,329 1,400 1,561 1,586
Fall River County 1,159 1,361 1,434 1,599 1,625
Faulk County 1,059 1,244 1,311 1,462 1,485
Grant County 1,126 1,322 1,393 1,553 1,578
Gregory County 964 1,132 1,193 1,330 1,352
Haakon County 973 1,143 1,204 1,342 1,364
Hamlin County 1,120 1,315 1,386 1,545 1,570
Hand County 1,097 1,289 1,358 1,514 1,539
Hanson County 1,165 1,368 1,442 1,608 1,634
Harding County 1,257 1,477 1,556 1,735 1,763
Hughes County 1,298 1,524 1,606 1,791 1,820
Hutchinson County 1,005 1,181 1,244 1,387 1,409
Hyde County 1,050 1,233 1,299 1,448 1,472
Jackson County 1,076 1,264 1,332 1,485 1,509
Jerauld County 952 1,118 1,178 1,313 1,335
Jones County 939 1,103 1,162 1,296 1,317
Kingsbury County 1,007 1,182 1,246 1,389 1,412
Lake County 1,178 1,384 1,458 1,626 1,652
Lawrence County 1,281 1,505 1,586 1,768 1,797
Lincoln County 1,407 1,652 1,741 1,941 1,973
Lyman County 1,036 1,217 1,282 1,429 1,453
Marshall County 1,108 1,301 1,371 1,529 1,553
McCook County 1,099 1,291 1,360 1,516 1,541
McPherson County 1,004 1,179 1,242 1,385 1,407
Meade County 1,330 1,562 1,646 1,835 1,865
Mellette County 1,008 1,183 1,247 1,390 1,413
Miner County 978 1,149 1,211 1,350 1,372
Minnehaha County 1,227 1,441 1,518 1,693 1,720
Moody County 1,150 1,350 1,423 1,587 1,612
Pennington County 1,282 1,506 1,587 1,770 1,798
Perkins County 930 1,092 1,151 1,283 1,304
Potter County 992 1,165 1,228 1,369 1,391
Roberts County 1,079 1,268 1,336 1,490 1,514
Sanborn County 957 1,124 1,184 1,320 1,341
Shannon County 752 884 931 1,038 1,055
Spink County 969 1,138 1,199 1,337 1,358
Stanley County 1,210 1,422 1,498 1,670 1,697
Sully County 1,179 1,385 1,459 1,627 1,653
Todd County 765 899 947 1,056 1,073
Tripp County 1,058 1,242 1,309 1,460 1,483
Turner County 1,129 1,326 1,397 1,558 1,583
Union County 1,288 1,513 1,594 1,777 1,806
Walworth County 1,006 1,182 1,245 1,388 1,411
Yankton County 1,131 1,329 1,400 1,561 1,586
Ziebach County 865 1,015 1,070 1,193 1,212

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Page Last Reviewed or Updated: 06-Sep-2016