Wisconsin - 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 2021 Published Housing and Utilities for a Family of 5
Adams County 1,235 1,450 1,528 1,704 1,731
Ashland County 1,277 1,499 1,580 1,762 1,790
Barron County 1,272 1,494 1,574 1,755 1,783
Bayfield County 1,293 1,518 1,600 1,784 1,813
Brown County 1,420 1,667 1,757 1,959 1,991
Buffalo County 1,357 1,593 1,679 1,872 1,902
Burnett County 1,218 1,431 1,508 1,681 1,709
Calumet County 1,429 1,678 1,768 1,971 2,003
Chippewa County 1,307 1,535 1,618 1,804 1,833
Clark County 1,237 1,453 1,531 1,707 1,735
Columbia County 1,479 1,737 1,830 2,040 2,073
Crawford County 1,262 1,482 1,562 1,742 1,770
Dane County 1,779 2,090 2,202 2,455 2,495
Dodge County 1,391 1,633 1,721 1,919 1,950
Door County 1,398 1,642 1,730 1,929 1,960
Douglas County 1,265 1,486 1,566 1,746 1,774
Dunn County 1,359 1,596 1,682 1,875 1,906
Eau Claire County 1,369 1,608 1,694 1,889 1,919
Florence County 1,210 1,421 1,497 1,669 1,696
Fond du Lac County 1,391 1,634 1,722 1,920 1,951
Forest County 1,154 1,355 1,428 1,592 1,618
Grant County 1,277 1,499 1,580 1,762 1,790
Green County 1,449 1,702 1,793 1,999 2,031
Green Lake County 1,268 1,489 1,569 1,749 1,778
Iowa County 1,466 1,721 1,814 2,023 2,055
Iron County 1,168 1,371 1,445 1,611 1,637
Jackson County 1,250 1,468 1,547 1,725 1,753
Jefferson County 1,510 1,774 1,869 2,084 2,118
Juneau County 1,274 1,497 1,577 1,758 1,787
Kenosha County 1,544 1,814 1,911 2,131 2,165
Kewaunee County 1,374 1,614 1,701 1,897 1,927
La Crosse County 1,442 1,694 1,785 1,990 2,022
Lafayette County 1,302 1,530 1,612 1,797 1,826
Langlade County 1,096 1,288 1,357 1,513 1,537
Lincoln County 1,242 1,459 1,537 1,714 1,741
Manitowoc County 1,208 1,419 1,495 1,667 1,694
Marathon County 1,318 1,548 1,631 1,819 1,848
Marinette County 1,155 1,357 1,430 1,594 1,620
Marquette County 1,285 1,509 1,590 1,773 1,801
Menominee County 1,237 1,453 1,531 1,707 1,735
Milwaukee County 1,481 1,740 1,833 2,044 2,077
Monroe County 1,333 1,566 1,650 1,840 1,869
Oconto County 1,310 1,538 1,621 1,807 1,837
Oneida County 1,287 1,512 1,593 1,776 1,805
Outagamie County 1,395 1,638 1,726 1,924 1,956
Ozaukee County 1,765 2,073 2,184 2,435 2,474
Pepin County 1,324 1,554 1,638 1,826 1,856
Pierce County 1,622 1,906 2,008 2,239 2,275
Polk County 1,402 1,647 1,735 1,935 1,966
Portage County 1,307 1,535 1,618 1,804 1,833
Price County 1,199 1,408 1,484 1,655 1,681
Racine County 1,505 1,768 1,863 2,077 2,111
Richland County 1,262 1,482 1,562 1,742 1,770
Rock County 1,325 1,556 1,640 1,829 1,858
Rusk County 1,141 1,340 1,412 1,574 1,600
St. Croix County 1,639 1,926 2,029 2,262 2,299
Sauk County 1,442 1,694 1,785 1,990 2,022
Sawyer County 1,258 1,478 1,557 1,736 1,764
Shawano County 1,225 1,439 1,516 1,690 1,718
Sheboygan County 1,311 1,539 1,622 1,809 1,838
Taylor County 1,276 1,498 1,579 1,761 1,789
Trempealeau County 1,385 1,627 1,714 1,911 1,942
Vernon County 1,304 1,532 1,614 1,800 1,829
Vilas County 1,265 1,485 1,565 1,745 1,773
Walworth County 1,516 1,780 1,876 2,092 2,126
Washburn County 1,229 1,443 1,521 1,696 1,723
Washington County 1,637 1,923 2,026 2,259 2,295
Waukesha County 1,786 2,097 2,210 2,464 2,504
Waupaca County 1,288 1,513 1,594 1,777 1,806
Waushara County 1,222 1,435 1,512 1,686 1,713
Winnebago County 1,345 1,579 1,664 1,855 1,885
Wood County 1,201 1,410 1,486 1,657 1,684