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 Ada County 1,446 1,699 1,790 1,996 2,028 Adams County 1,217 1,429 1,506 1,679 1,706 Bannock County 1,219 1,432 1,509 1,683 1,710 Bear Lake County 1,109 1,302 1,372 1,530 1,554 Benewah County 1,258 1,478 1,557 1,736 1,764 Bingham County 1,214 1,426 1,503 1,676 1,703 Blaine County 1,682 1,976 2,082 2,321 2,359 Boise County 1,454 1,708 1,800 2,007 2,039 Bonner County 1,345 1,579 1,664 1,855 1,885 Bonneville County 1,275 1,498 1,578 1,759 1,788 Boundary County 1,248 1,466 1,545 1,723 1,750 Butte County 1,058 1,242 1,309 1,460 1,483 Camas County 1,370 1,610 1,696 1,891 1,922 Canyon County 1,218 1,431 1,508 1,681 1,709 Caribou County 1,168 1,372 1,446 1,612 1,638 Cassia County 1,145 1,345 1,417 1,580 1,605 Clark County 995 1,168 1,231 1,373 1,395 Clearwater County 1,201 1,410 1,486 1,657 1,684 Custer County 1,162 1,365 1,438 1,603 1,629 Elmore County 1,193 1,401 1,476 1,646 1,672 Franklin County 1,311 1,539 1,622 1,809 1,838 Fremont County 1,218 1,431 1,508 1,681 1,709 Gem County 1,198 1,407 1,483 1,654 1,680 Gooding County 1,104 1,296 1,366 1,523 1,548 Idaho County 1,238 1,454 1,532 1,708 1,736 Jefferson County 1,325 1,556 1,640 1,829 1,858 Jerome County 1,229 1,443 1,521 1,696 1,723 Kootenai County 1,389 1,631 1,719 1,917 1,948 Latah County 1,420 1,667 1,757 1,959 1,991 Lemhi County 1,210 1,422 1,498 1,670 1,697 Lewis County 1,143 1,342 1,414 1,577 1,602 Lincoln County 1,162 1,365 1,438 1,603 1,629 Madison County 1,349 1,584 1,669 1,861 1,891 Minidoka County 1,099 1,291 1,360 1,516 1,541 Nez Perce County 1,328 1,559 1,643 1,832 1,862 Oneida County 1,250 1,468 1,547 1,725 1,753 Owyhee County 1,210 1,421 1,497 1,669 1,696 Payette County 1,213 1,424 1,501 1,674 1,701 Power County 1,165 1,368 1,442 1,608 1,634 Shoshone County 1,104 1,296 1,366 1,523 1,548 Teton County 1,587 1,864 1,964 2,190 2,225 Twin Falls County 1,239 1,455 1,533 1,709 1,737 Valley County 1,567 1,840 1,939 2,162 2,197 Washington County 1,109 1,302 1,372 1,530 1,554 Related Topics Local Standards: Housing and Utilities