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 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