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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Aurora County

1,150

1,350

1,423

1,587

1,612

Beadle County

1,108

1,301

1,371

1,529

1,553

Bennett County

1,004

1,180

1,243

1,386

1,408

Bon Homme County

1,047

1,230

1,296

1,445

1,468

Brookings County

1,353

1,590

1,675

1,868

1,898

Brown County

1,297

1,523

1,605

1,790

1,818

Brule County

1,235

1,450

1,528

1,704

1,731

Buffalo County

865

1,016

1,071

1,194

1,213

Butte County

1,218

1,430

1,507

1,680

1,707

Campbell County

1,271

1,493

1,573

1,754

1,782

Charles Mix County

1,056

1,240

1,307

1,457

1,481

Clark County

1,021

1,200

1,264

1,409

1,432

Clay County

1,286

1,510

1,591

1,774

1,803

Codington County

1,256

1,476

1,555

1,734

1,762

Corson County

999

1,173

1,236

1,378

1,400

Custer County

1,363

1,601

1,687

1,881

1,911

Davison County

1,210

1,422

1,498

1,670

1,697

Day County

1,092

1,282

1,351

1,506

1,531

Deuel County

1,145

1,345

1,417

1,580

1,605

Dewey County

1,058

1,243

1,310

1,461

1,484

Douglas County

995

1,168

1,231

1,373

1,395

Edmunds County

1,190

1,398

1,473

1,642

1,669

Fall River County

1,286

1,510

1,591

1,774

1,803

Faulk County

1,133

1,330

1,402

1,563

1,588

Grant County

1,134

1,331

1,403

1,564

1,590

Gregory County

1,040

1,221

1,287

1,435

1,458

Haakon County

1,074

1,261

1,329

1,482

1,506

Hamlin County

1,122

1,318

1,389

1,549

1,574

Hand County

1,168

1,371

1,445

1,611

1,637

Hanson County

1,221

1,434

1,511

1,685

1,712

Harding County

1,142

1,341

1,413

1,575

1,601

Hughes County

1,342

1,576

1,661

1,852

1,882

Hutchinson County

1,106

1,299

1,369

1,526

1,551

Hyde County

1,201

1,410

1,486

1,657

1,684

Jackson County

1,117

1,312

1,382

1,541

1,566

Jerauld County

1,175

1,380

1,454

1,621

1,647

Jones County

968

1,137

1,198

1,336

1,357

Kingsbury County

1,184

1,390

1,465

1,633

1,660

Lake County

1,347

1,582

1,667

1,859

1,889

Lawrence County

1,387

1,628

1,716

1,913

1,944

Lincoln County

1,508

1,771

1,866

2,081

2,114

Lyman County

1,148

1,349

1,421

1,584

1,610

McCook County

1,181

1,387

1,462

1,630

1,656

McPherson County

981

1,152

1,214

1,354

1,375

Marshall County

1,230

1,444

1,522

1,697

1,724

Meade County

1,404

1,649

1,738

1,938

1,969

Mellette County

968

1,137

1,198

1,336

1,357

Miner County

1,170

1,374

1,448

1,615

1,641

Minnehaha County

1,326

1,557

1,641

1,830

1,859

Moody County

1,201

1,410

1,486

1,657

1,684

Oglala Dakota County

893

1,049

1,105

1,232

1,252

Pennington County

1,395

1,638

1,726

1,924

1,956

Perkins County

1,073

1,260

1,328

1,481

1,505

Potter County

1,130

1,327

1,398

1,559

1,584

Roberts County

1,207

1,418

1,494

1,666

1,693

Sanborn County

991

1,163

1,226

1,367

1,389

Spink County

1,048

1,231

1,297

1,446

1,470

Stanley County

1,343

1,577

1,662

1,853

1,883

Sully County

1,214

1,426

1,503

1,676

1,703

Todd County

849

997

1,051

1,172

1,191

Tripp County

1,091

1,281

1,350

1,505

1,530

Turner County

1,197

1,405

1,481

1,651

1,678

Union County

1,380

1,621

1,708

1,904

1,935

Walworth County

1,023

1,201

1,266

1,412

1,434

Yankton County

1,229

1,443

1,521

1,696

1,723

Ziebach County

987

1,160

1,222

1,363

1,385


Rate the Small Business and Self-Employed Website