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 21, 2025 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 2025 Published ALE Housing Expense for a Family of 1 2025 Published ALE Housing Expense for a Family of 2 2025 Published ALE Housing Expense for a Family of 3 2025 Published ALE Housing Expense for a Family of 4 2025 Published ALE Housing Expense for a Family of 5
Beaver County $1,443 $1,695 $1,786 $1,991 $2,024
Box Elder County $1,692 $1,987 $2,094 $2,335 $2,373
Cache County $1,768 $2,076 $2,188 $2,440 $2,479
Carbon County $1,366 $1,604 $1,690 $1,884 $1,915
Daggett County $1,382 $1,623 $1,710 $1,907 $1,937
Davis County $1,996 $2,344 $2,470 $2,754 $2,799
Duchesne County $1,643 $1,929 $2,033 $2,267 $2,303
Emery County $1,325 $1,556 $1,640 $1,829 $1,858
Garfield County $1,559 $1,831 $1,929 $2,151 $2,186
Grand County $1,673 $1,965 $2,071 $2,309 $2,346
Iron County $1,635 $1,921 $2,024 $2,257 $2,293
Juab County $1,707 $2,005 $2,113 $2,356 $2,394
Kane County $1,669 $1,960 $2,065 $2,302 $2,340
Millard County $1,483 $1,742 $1,836 $2,047 $2,080
Morgan County $2,283 $2,681 $2,825 $3,150 $3,201
Piute County $1,344 $1,578 $1,663 $1,854 $1,884
Rich County $1,505 $1,768 $1,863 $2,077 $2,111
Salt Lake County $2,061 $2,421 $2,551 $2,844 $2,890
San Juan County $1,561 $1,833 $1,932 $2,154 $2,189
Sanpete County $1,538 $1,806 $1,903 $2,122 $2,156
Sevier County $1,523 $1,789 $1,885 $2,102 $2,136
Summit County $2,706 $3,178 $3,349 $3,734 $3,794
Tooele County $1,869 $2,195 $2,313 $2,579 $2,621
Uintah County $1,599 $1,878 $1,979 $2,207 $2,242
Utah County $2,033 $2,388 $2,516 $2,805 $2,851
Wasatch County $2,405 $2,825 $2,977 $3,319 $3,373
Washington County $1,876 $2,204 $2,322 $2,589 $2,631
Wayne County $1,509 $1,773 $1,868 $2,083 $2,116
Weber County $1,817 $2,134 $2,249 $2,508 $2,548