South 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
Aurora County 1,471 1,728 1,821 2,030 2,063
Beadle County 1,429 1,678 1,768 1,971 2,003
Bennett County 1,248 1,465 1,544 1,722 1,749
Bon Homme County 1,372 1,611 1,698 1,893 1,924
Brookings County 1,614 1,896 1,998 2,228 2,264
Brown County 1,576 1,851 1,950 2,174 2,209
Brule County 1,414 1,661 1,750 1,951 1,983
Buffalo County 1,447 1,700 1,791 1,997 2,029
Butte County 1,618 1,900 2,002 2,232 2,268
Campbell County 1,449 1,702 1,793 1,999 2,031
Charles Mix County 1,621 1,904 2,006 2,237 2,273
Clark County 1,481 1,740 1,833 2,044 2,077
Clay County 1,609 1,889 1,991 2,220 2,256
Codington County 1,568 1,841 1,940 2,163 2,198
Corson County 1,142 1,341 1,413 1,575 1,601
Custer County 1,791 2,104 2,217 2,472 2,512
Davison County 1,408 1,653 1,742 1,942 1,974
Day County 1,462 1,718 1,810 2,018 2,051
Deuel County 1,441 1,693 1,784 1,989 2,021
Dewey County 1,283 1,507 1,588 1,771 1,799
Douglas County 1,359 1,596 1,682 1,875 1,906
Edmunds County 1,455 1,709 1,801 2,008 2,041
Fall River County 1,416 1,663 1,752 1,953 1,985
Faulk County 1,398 1,642 1,730 1,929 1,960
Grant County 1,413 1,660 1,749 1,950 1,982
Gregory County 1,300 1,527 1,609 1,794 1,823
Haakon County 1,344 1,578 1,663 1,854 1,884
Hamlin County 1,509 1,773 1,868 2,083 2,116
Hand County 1,435 1,685 1,776 1,980 2,012
Hanson County 1,510 1,774 1,869 2,084 2,118
Harding County 1,143 1,343 1,415 1,578 1,603
Hughes County 1,633 1,918 2,021 2,253 2,290
Hutchinson County 1,406 1,651 1,740 1,940 1,971
Hyde County 1,395 1,638 1,726 1,924 1,956
Jackson County 1,231 1,446 1,524 1,699 1,727
Jerauld County 1,479 1,737 1,830 2,040 2,073
Jones County 1,248 1,465 1,544 1,722 1,749
Kingsbury County 1,470 1,726 1,819 2,028 2,061
Lake County 1,625 1,908 2,011 2,242 2,278
Lawrence County 1,727 2,028 2,137 2,383 2,421
Lincoln County 1,876 2,204 2,322 2,589 2,631
Lyman County 1,702 2,000 2,107 2,349 2,387
McCook County 1,631 1,916 2,019 2,251 2,288
McPherson County 1,318 1,548 1,631 1,819 1,848
Marshall County 1,448 1,701 1,792 1,998 2,030
Meade County 1,722 2,022 2,131 2,376 2,414
Mellette County 1,422 1,670 1,760 1,962 1,994
Miner County 1,399 1,643 1,731 1,930 1,961
Minnehaha County 1,670 1,962 2,067 2,305 2,342
Moody County 1,572 1,847 1,946 2,170 2,205
Oglala Lakota County 1,281 1,504 1,585 1,767 1,796
Pennington County 1,710 2,008 2,116 2,359 2,397
Perkins County 1,323 1,554 1,637 1,825 1,855
Potter County 1,414 1,661 1,750 1,951 1,983
Roberts County 1,520 1,785 1,881 2,097 2,131
Sanborn County 1,404 1,649 1,738 1,938 1,969
Spink County 1,387 1,629 1,717 1,914 1,945
Stanley County 1,685 1,980 2,086 2,326 2,363
Sully County 1,523 1,789 1,885 2,102 2,136
Todd County 1,155 1,357 1,430 1,594 1,620
Tripp County 1,393 1,636 1,724 1,922 1,953
Turner County 1,507 1,770 1,865 2,079 2,113
Union County 1,798 2,112 2,225 2,481 2,521
Walworth County 1,361 1,598 1,684 1,878 1,908
Yankton County 1,572 1,846 1,945 2,169 2,204
Ziebach County 1,274 1,497 1,577 1,758 1,787