Utah - 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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Beaver County 1,190 1,398 1,473 1,642 1,669
Box Elder County 1,364 1,602 1,688 1,882 1,913
Cache County 1,410 1,656 1,745 1,946 1,977
Carbon County 1,147 1,348 1,420 1,583 1,609
Daggett County 1,210 1,422 1,498 1,670 1,697
Davis County 1,617 1,899 2,001 2,231 2,267
Duchesne County 1,385 1,627 1,714 1,911 1,942
Emery County 1,132 1,330 1,401 1,562 1,587
Garfield County 1,222 1,435 1,512 1,686 1,713
Grand County 1,309 1,537 1,620 1,806 1,835
Iron County 1,292 1,517 1,599 1,783 1,812
Juab County 1,365 1,603 1,689 1,883 1,914
Kane County 1,343 1,577 1,662 1,853 1,883
Millard County 1,235 1,450 1,528 1,704 1,731
Morgan County 1,886 2,215 2,334 2,602 2,644
Piute County 1,102 1,294 1,364 1,521 1,545
Rich County 1,180 1,386 1,460 1,628 1,654
Salt Lake County 1,655 1,944 2,048 2,284 2,320
San Juan County 1,314 1,543 1,626 1,813 1,842
Sanpete County 1,311 1,540 1,623 1,810 1,839
Sevier County 1,235 1,450 1,528 1,704 1,731
Summit County 2,166 2,544 2,681 2,989 3,038
Tooele County 1,450 1,703 1,794 2,000 2,033
Uintah County 1,440 1,691 1,782 1,987 2,019
Utah County 1,640 1,926 2,030 2,263 2,300
Wasatch County 1,801 2,115 2,229 2,485 2,525
Washington County 1,528 1,795 1,891 2,108 2,143
Wayne County 1,204 1,414 1,490 1,661 1,688
Weber County 1,431 1,681 1,771 1,975 2,007