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 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