North Dakota - 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
Adams County 1,454 1,707 1,799 2,006 2,038
Barnes County 1,444 1,696 1,787 1,993 2,025
Benson County 1,454 1,708 1,800 2,007 2,039
Billings County 1,593 1,871 1,972 2,199 2,234
Bottineau County 1,541 1,810 1,907 2,126 2,161
Bowman County 1,309 1,537 1,620 1,806 1,835
Burke County 1,403 1,647 1,736 1,936 1,967
Burleigh County 1,907 2,240 2,360 2,631 2,674
Cass County 1,812 2,128 2,242 2,500 2,540
Cavalier County 1,362 1,600 1,686 1,880 1,910
Dickey County 1,378 1,618 1,705 1,901 1,932
Divide County 1,423 1,671 1,761 1,964 1,995
Dunn County 1,596 1,874 1,975 2,202 2,238
Eddy County 1,285 1,509 1,590 1,773 1,801
Emmons County 1,265 1,486 1,566 1,746 1,774
Foster County 1,562 1,834 1,933 2,155 2,190
Golden Valley County 1,296 1,522 1,604 1,788 1,817
Grand Forks County 1,742 2,046 2,156 2,404 2,443
Grant County 1,301 1,528 1,610 1,795 1,824
Griggs County 1,420 1,667 1,757 1,959 1,991
Hettinger County 1,425 1,674 1,764 1,967 1,999
Kidder County 1,365 1,603 1,689 1,883 1,914
LaMoure County 1,408 1,653 1,742 1,942 1,974
Logan County 1,297 1,523 1,605 1,790 1,818
McHenry County 1,520 1,785 1,881 2,097 2,131
McIntosh County 1,235 1,450 1,528 1,704 1,731
McKenzie County 2,018 2,371 2,498 2,785 2,830
McLean County 1,560 1,833 1,931 2,153 2,188
Mercer County 1,676 1,968 2,074 2,313 2,350
Morton County 1,719 2,019 2,128 2,373 2,411
Mountrail County 1,603 1,883 1,984 2,212 2,248
Nelson County 1,363 1,601 1,687 1,881 1,911
Oliver County 1,748 2,053 2,163 2,412 2,451
Pembina County 1,285 1,509 1,590 1,773 1,801
Pierce County 1,463 1,719 1,811 2,019 2,052
Ramsey County 1,695 1,991 2,098 2,339 2,377
Ransom County 1,502 1,764 1,859 2,073 2,106
Renville County 1,513 1,777 1,872 2,087 2,121
Richland County 1,497 1,758 1,853 2,066 2,099
Rolette County 1,267 1,488 1,568 1,748 1,777
Sargent County 1,436 1,686 1,777 1,981 2,013
Sheridan County 1,721 2,021 2,130 2,375 2,413
Sioux County 1,530 1,797 1,894 2,112 2,146
Slope County 1,463 1,719 1,811 2,019 2,052
Stark County 1,782 2,093 2,206 2,460 2,499
Steele County 1,284 1,508 1,589 1,772 1,800
Stutsman County 1,579 1,854 1,954 2,179 2,214
Towner County 1,315 1,544 1,627 1,814 1,843
Traill County 1,519 1,784 1,880 2,096 2,130
Walsh County 1,370 1,610 1,696 1,891 1,922
Ward County 1,784 2,095 2,208 2,462 2,502
Wells County 1,580 1,856 1,956 2,181 2,216
Williams County 1,740 2,044 2,154 2,402 2,440