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 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Beaver County 1,412 1,659 1,748 1,949 1,980
Box Elder County 1,592 1,870 1,970 2,197 2,232
Cache County 1,662 1,952 2,057 2,294 2,331
Carbon County 1,345 1,579 1,664 1,855 1,885
Daggett County 1,205 1,415 1,491 1,662 1,689
Davis County 1,899 2,230 2,350 2,620 2,663
Duchesne County 1,602 1,882 1,983 2,211 2,247
Emery County 1,273 1,495 1,575 1,756 1,784
Garfield County 1,555 1,827 1,925 2,146 2,181
Grand County 1,586 1,863 1,963 2,189 2,224
Iron County 1,547 1,817 1,915 2,135 2,170
Juab County 1,599 1,878 1,979 2,207 2,242
Kane County 1,568 1,842 1,941 2,164 2,199
Millard County 1,439 1,690 1,781 1,986 2,018
Morgan County 2,341 2,749 2,897 3,230 3,282
Piute County 1,367 1,606 1,692 1,887 1,917
Rich County 1,497 1,758 1,853 2,066 2,099
Salt Lake County 1,967 2,310 2,434 2,714 2,758
San Juan County 1,589 1,867 1,967 2,193 2,229
Sanpete County 1,498 1,759 1,854 2,067 2,101
Sevier County 1,450 1,703 1,794 2,000 2,033
Summit County 2,566 3,014 3,176 3,541 3,598
Tooele County 1,748 2,053 2,163 2,412 2,451
Uintah County 1,604 1,884 1,985 2,213 2,249
Utah County 1,940 2,279 2,401 2,677 2,720
Wasatch County 2,279 2,676 2,820 3,144 3,195
Washington County 1,812 2,128 2,242 2,500 2,540
Wayne County 1,693 1,988 2,095 2,336 2,374
Weber County 1,732 2,035 2,144 2,391 2,429