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 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
Ada County 1,781 2,092 2,204 2,457 2,497
Adams County 1,511 1,775 1,870 2,085 2,119
Bannock County 1,446 1,698 1,789 1,995 2,027
Bear Lake County 1,385 1,627 1,714 1,911 1,942
Benewah County 1,507 1,770 1,865 2,079 2,113
Bingham County 1,467 1,723 1,816 2,025 2,058
Blaine County 1,954 2,295 2,418 2,696 2,740
Boise County 1,708 2,006 2,114 2,357 2,395
Bonner County 1,692 1,987 2,094 2,335 2,373
Bonneville County 1,547 1,816 1,914 2,134 2,169
Boundary County 1,527 1,794 1,890 2,107 2,141
Butte County 1,521 1,786 1,882 2,098 2,132
Camas County 1,411 1,657 1,746 1,947 1,978
Canyon County 1,517 1,781 1,877 2,093 2,127
Caribou County 1,420 1,668 1,758 1,960 1,992
Cassia County 1,368 1,607 1,693 1,888 1,918
Clark County 1,633 1,918 2,021 2,253 2,290
Clearwater County 1,450 1,703 1,794 2,000 2,033
Custer County 1,539 1,808 1,905 2,124 2,158
Elmore County 1,374 1,614 1,701 1,897 1,927
Franklin County 1,517 1,782 1,878 2,094 2,128
Fremont County 1,455 1,709 1,801 2,008 2,041
Gem County 1,463 1,719 1,811 2,019 2,052
Gooding County 1,312 1,541 1,624 1,811 1,840
Idaho County 1,495 1,756 1,850 2,063 2,096
Jefferson County 1,693 1,988 2,095 2,336 2,374
Jerome County 1,378 1,619 1,706 1,902 1,933
Kootenai County 1,706 2,003 2,111 2,354 2,392
Latah County 1,720 2,020 2,129 2,374 2,412
Lemhi County 1,476 1,734 1,827 2,037 2,070
Lewis County 1,413 1,660 1,749 1,950 1,982
Lincoln County 1,349 1,585 1,670 1,862 1,892
Madison County 1,568 1,842 1,941 2,164 2,199
Minidoka County 1,351 1,587 1,672 1,864 1,894
Nez Perce County 1,606 1,887 1,988 2,217 2,252
Oneida County 1,351 1,587 1,672 1,864 1,894
Owyhee County 1,579 1,854 1,954 2,179 2,214
Payette County 1,479 1,737 1,830 2,040 2,073
Power County 1,365 1,603 1,689 1,883 1,914
Shoshone County 1,319 1,550 1,633 1,821 1,850
Teton County 1,893 2,224 2,343 2,612 2,655
Twin Falls County 1,517 1,782 1,878 2,094 2,128
Valley County 1,828 2,147 2,262 2,522 2,563
Washington County 1,412 1,659 1,748 1,949 1,980