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 Beaver County 1,180 1,386 1,460 1,628 1,654 Box Elder County 1,359 1,596 1,682 1,875 1,906 Cache County 1,396 1,640 1,728 1,927 1,958 Carbon County 1,111 1,305 1,375 1,533 1,558 Daggett County 1,292 1,517 1,599 1,783 1,812 Davis County 1,588 1,865 1,965 2,191 2,226 Duchesne County 1,374 1,614 1,701 1,897 1,927 Emery County 1,109 1,302 1,372 1,530 1,554 Garfield County 1,214 1,425 1,502 1,675 1,702 Grand County 1,325 1,556 1,640 1,829 1,858 Iron County 1,308 1,536 1,619 1,805 1,834 Juab County 1,311 1,539 1,622 1,809 1,838 Kane County 1,278 1,501 1,582 1,764 1,792 Millard County 1,183 1,389 1,464 1,632 1,659 Morgan County 1,928 2,264 2,386 2,660 2,703 Piute County 1,109 1,302 1,372 1,530 1,554 Rich County 1,191 1,399 1,474 1,644 1,670 Salt Lake County 1,621 1,904 2,006 2,237 2,273 San Juan County 1,311 1,540 1,623 1,810 1,839 Sanpete County 1,336 1,569 1,653 1,843 1,873 Sevier County 1,206 1,417 1,493 1,665 1,692 Summit County 2,156 2,532 2,668 2,975 3,023 Tooele County 1,435 1,685 1,776 1,980 2,012 Uintah County 1,433 1,684 1,774 1,978 2,010 Utah County 1,609 1,889 1,991 2,220 2,256 Wasatch County 1,776 2,086 2,198 2,451 2,490 Washington County 1,479 1,738 1,831 2,042 2,075 Wayne County 1,164 1,368 1,441 1,607 1,633 Weber County 1,411 1,657 1,746 1,947 1,978 Related Topic Local Standards: Housing and Utilities