Idaho - 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
Ada County $1,846 $2,168 $2,285 $2,548 $2,589
Adams County $1,717 $2,017 $2,125 $2,369 $2,408
Bannock County $1,517 $1,782 $1,878 $2,094 $2,128
Bear Lake County $1,384 $1,626 $1,713 $1,910 $1,941
Benewah County $1,530 $1,797 $1,894 $2,112 $2,146
Bingham County $1,522 $1,788 $1,884 $2,101 $2,135
Blaine County $2,042 $2,398 $2,527 $2,818 $2,863
Boise County $1,749 $2,055 $2,165 $2,414 $2,453
Bonner County $1,783 $2,094 $2,207 $2,461 $2,501
Bonneville County $1,605 $1,886 $1,987 $2,216 $2,251
Boundary County $1,586 $1,863 $1,963 $2,189 $2,224
Butte County $1,499 $1,760 $1,855 $2,068 $2,102
Camas County $1,504 $1,766 $1,861 $2,075 $2,109
Canyon County $1,580 $1,856 $1,956 $2,181 $2,216
Caribou County $1,441 $1,693 $1,784 $1,989 $2,021
Cassia County $1,410 $1,656 $1,745 $1,946 $1,977
Clark County $1,721 $2,021 $2,130 $2,375 $2,413
Clearwater County $1,428 $1,677 $1,767 $1,970 $2,002
Custer County $1,518 $1,783 $1,879 $2,095 $2,129
Elmore County $1,458 $1,713 $1,805 $2,013 $2,045
Franklin County $1,610 $1,890 $1,992 $2,221 $2,257
Fremont County $1,513 $1,777 $1,873 $2,088 $2,122
Gem County $1,530 $1,797 $1,894 $2,112 $2,146
Gooding County $1,339 $1,572 $1,657 $1,848 $1,877
Idaho County $1,532 $1,799 $1,896 $2,114 $2,148
Jefferson County $1,700 $1,997 $2,104 $2,346 $2,384
Jerome County $1,462 $1,717 $1,809 $2,017 $2,050
Kootenai County $1,769 $2,077 $2,189 $2,441 $2,480
Latah County $1,753 $2,058 $2,169 $2,418 $2,457
Lemhi County $1,486 $1,745 $1,839 $2,050 $2,084
Lewis County $1,389 $1,631 $1,719 $1,917 $1,948
Lincoln County $1,424 $1,672 $1,762 $1,965 $1,996
Madison County $1,635 $1,920 $2,023 $2,256 $2,292
Minidoka County $1,418 $1,665 $1,755 $1,957 $1,988
Nez Perce County $1,660 $1,949 $2,054 $2,290 $2,327
Oneida County $1,396 $1,640 $1,728 $1,927 $1,958
Owyhee County $1,657 $1,946 $2,051 $2,287 $2,324
Payette County $1,448 $1,701 $1,792 $1,998 $2,030
Power County $1,385 $1,627 $1,714 $1,911 $1,942
Shoshone County $1,358 $1,595 $1,681 $1,874 $1,905
Teton County $1,958 $2,299 $2,423 $2,702 $2,745
Twin Falls County $1,555 $1,826 $1,924 $2,145 $2,180
Valley County $1,908 $2,242 $2,362 $2,634 $2,676
Washington County $1,393 $1,636 $1,724 $1,922 $1,953