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 Related Topic Local Standards: Housing and Utilities