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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Adams County $1,429 $1,679 $1,769 $1,972 $2,004
Ashland County $1,467 $1,722 $1,815 $2,024 $2,056
Barron County $1,521 $1,786 $1,882 $2,098 $2,132
Bayfield County $1,572 $1,846 $1,945 $2,169 $2,204
Brown County $1,637 $1,923 $2,026 $2,259 $2,295
Buffalo County $1,575 $1,850 $1,949 $2,173 $2,208
Burnett County $1,428 $1,677 $1,767 $1,970 $2,002
Calumet County $1,668 $1,959 $2,064 $2,301 $2,339
Chippewa County $1,601 $1,881 $1,982 $2,210 $2,246
Clark County $1,441 $1,692 $1,783 $1,988 $2,020
Columbia County $1,779 $2,090 $2,202 $2,455 $2,495
Crawford County $1,450 $1,703 $1,795 $2,001 $2,034
Dane County $2,101 $2,467 $2,600 $2,899 $2,946
Dodge County $1,603 $1,883 $1,984 $2,212 $2,248
Door County $1,631 $1,916 $2,019 $2,251 $2,288
Douglas County $1,523 $1,789 $1,885 $2,102 $2,136
Dunn County $1,617 $1,899 $2,001 $2,231 $2,267
Eau Claire County $1,659 $1,948 $2,053 $2,289 $2,326
Florence County $1,361 $1,599 $1,685 $1,879 $1,909
Fond du Lac County $1,579 $1,854 $1,954 $2,179 $2,214
Forest County $1,354 $1,591 $1,676 $1,869 $1,899
Grant County $1,532 $1,799 $1,896 $2,114 $2,148
Green County $1,740 $2,043 $2,153 $2,401 $2,439
Green Lake County $1,510 $1,774 $1,869 $2,084 $2,118
Iowa County $1,716 $2,016 $2,124 $2,368 $2,406
Iron County $1,353 $1,589 $1,674 $1,867 $1,897
Jackson County $1,482 $1,740 $1,834 $2,045 $2,078
Jefferson County $1,775 $2,085 $2,197 $2,450 $2,489
Juneau County $1,491 $1,751 $1,845 $2,057 $2,090
Kenosha County $1,776 $2,086 $2,198 $2,451 $2,490
Kewaunee County $1,514 $1,778 $1,874 $2,090 $2,123
La Crosse County $1,706 $2,003 $2,111 $2,354 $2,392
Lafayette County $1,583 $1,859 $1,959 $2,184 $2,220
Langlade County $1,295 $1,521 $1,603 $1,787 $1,816
Lincoln County $1,438 $1,689 $1,780 $1,985 $2,017
Manitowoc County $1,387 $1,628 $1,716 $1,913 $1,944
Marathon County $1,547 $1,816 $1,914 $2,134 $2,169
Marinette County $1,349 $1,585 $1,670 $1,862 $1,892
Marquette County $1,513 $1,777 $1,873 $2,088 $2,122
Menominee County $1,431 $1,681 $1,771 $1,975 $2,007
Milwaukee County $1,726 $2,027 $2,136 $2,382 $2,420
Monroe County $1,572 $1,847 $1,946 $2,170 $2,205
Oconto County $1,528 $1,795 $1,891 $2,108 $2,143
Oneida County $1,525 $1,791 $1,887 $2,104 $2,138
Outagamie County $1,660 $1,950 $2,055 $2,291 $2,328
Ozaukee County $2,014 $2,366 $2,493 $2,780 $2,825
Pepin County $1,559 $1,832 $1,930 $2,152 $2,187
Pierce County $1,976 $2,320 $2,445 $2,726 $2,770
Polk County $1,638 $1,924 $2,027 $2,260 $2,297
Portage County $1,586 $1,863 $1,963 $2,189 $2,224
Price County $1,367 $1,606 $1,692 $1,887 $1,917
Racine County $1,725 $2,026 $2,135 $2,381 $2,419
Richland County $1,429 $1,678 $1,768 $1,971 $2,003
Rock County $1,577 $1,852 $1,952 $2,176 $2,212
Rusk County $1,374 $1,614 $1,701 $1,897 $1,927
St. Croix County $1,968 $2,312 $2,436 $2,716 $2,760
Sauk County $1,695 $1,991 $2,098 $2,339 $2,377
Sawyer County $1,426 $1,675 $1,765 $1,968 $2,000
Shawano County $1,400 $1,645 $1,733 $1,932 $1,963
Sheboygan County $1,519 $1,784 $1,880 $2,096 $2,130
Taylor County $1,512 $1,776 $1,871 $2,086 $2,120
Trempealeau County $1,603 $1,883 $1,984 $2,212 $2,248
Vernon County $1,552 $1,823 $1,921 $2,142 $2,176
Vilas County $1,527 $1,794 $1,890 $2,107 $2,141
Walworth County $1,768 $2,076 $2,188 $2,440 $2,479
Washburn County $1,434 $1,684 $1,775 $1,979 $2,011
Washington County $1,922 $2,258 $2,379 $2,653 $2,695
Waukesha County $2,073 $2,434 $2,565 $2,860 $2,906
Waupaca County $1,525 $1,791 $1,887 $2,104 $2,138
Waushara County $1,422 $1,670 $1,760 $1,962 $1,994
Winnebago County $1,555 $1,827 $1,925 $2,146 $2,181
Wood County $1,382 $1,624 $1,711 $1,908 $1,939