Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Aurora County 1,157 1,359 1,432 1,597 1,622 Beadle County 1,103 1,295 1,365 1,522 1,547 Bennett County 1,033 1,214 1,279 1,426 1,449 Bon Homme County 1,077 1,265 1,333 1,486 1,510 Brookings County 1,392 1,635 1,723 1,921 1,952 Brown County 1,328 1,559 1,643 1,832 1,862 Brule County 1,277 1,499 1,580 1,762 1,790 Buffalo County 911 1,070 1,127 1,257 1,277 Butte County 1,260 1,479 1,559 1,738 1,766 Campbell County 1,379 1,620 1,707 1,903 1,934 Charles Mix County 1,172 1,376 1,450 1,617 1,643 Clark County 1,079 1,267 1,335 1,489 1,513 Clay County 1,355 1,591 1,677 1,870 1,900 Codington County 1,298 1,524 1,606 1,791 1,820 Corson County 1,069 1,256 1,323 1,475 1,499 Custer County 1,478 1,736 1,829 2,039 2,072 Davison County 1,269 1,491 1,571 1,752 1,780 Day County 1,144 1,344 1,416 1,579 1,604 Deuel County 1,194 1,403 1,478 1,648 1,675 Dewey County 1,008 1,183 1,247 1,390 1,413 Douglas County 1,094 1,285 1,354 1,510 1,534 Edmunds County 1,218 1,430 1,507 1,680 1,707 Fall River County 1,239 1,456 1,534 1,710 1,738 Faulk County 1,173 1,378 1,452 1,619 1,645 Grant County 1,201 1,410 1,486 1,657 1,684 Gregory County 1,075 1,263 1,331 1,484 1,508 Haakon County 1,128 1,325 1,396 1,557 1,582 Hamlin County 1,151 1,352 1,425 1,589 1,615 Hand County 1,200 1,409 1,485 1,656 1,683 Hanson County 1,249 1,467 1,546 1,724 1,752 Harding County 1,131 1,329 1,400 1,561 1,586 Hughes County 1,405 1,650 1,739 1,939 1,970 Hutchinson County 1,159 1,362 1,435 1,600 1,626 Hyde County 1,148 1,349 1,421 1,584 1,610 Jackson County 1,172 1,376 1,450 1,617 1,643 Jerauld County 1,304 1,532 1,614 1,800 1,829 Jones County 1,047 1,230 1,296 1,445 1,468 Kingsbury County 1,177 1,383 1,457 1,625 1,651 Lake County 1,378 1,619 1,706 1,902 1,933 Lawrence County 1,472 1,729 1,822 2,032 2,064 Lincoln County 1,551 1,821 1,919 2,140 2,174 Lyman County 1,201 1,411 1,487 1,658 1,685 Marshall County 1,255 1,474 1,553 1,732 1,760 McCook County 1,263 1,483 1,563 1,743 1,771 McPherson County 1,081 1,270 1,338 1,492 1,516 Meade County 1,483 1,741 1,835 2,046 2,079 Mellette County 1,205 1,415 1,491 1,662 1,689 Miner County 1,226 1,440 1,517 1,691 1,719 Minnehaha County 1,373 1,612 1,699 1,894 1,925 Moody County 1,274 1,497 1,577 1,758 1,787 Oglala Dakota County 970 1,140 1,201 1,339 1,361 Pennington County 1,441 1,692 1,783 1,988 2,020 Perkins County 1,119 1,314 1,385 1,544 1,569 Potter County 1,206 1,417 1,493 1,665 1,692 Roberts County 1,254 1,473 1,552 1,730 1,758 Sanborn County 1,069 1,256 1,323 1,475 1,499 Spink County 1,096 1,288 1,357 1,513 1,537 Stanley County 1,498 1,759 1,854 2,067 2,101 Sully County 1,293 1,518 1,600 1,784 1,813 Todd County 882 1,035 1,091 1,216 1,236 Tripp County 1,152 1,353 1,426 1,590 1,616 Turner County 1,244 1,461 1,539 1,716 1,744 Union County 1,423 1,671 1,761 1,964 1,995 Walworth County 1,021 1,199 1,263 1,408 1,431 Yankton County 1,264 1,484 1,564 1,744 1,772 Ziebach County 998 1,172 1,235 1,377 1,399 Related Items Local Standards: Housing and Utilities