Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Ada County 1,479 1,737 1,830 2,040 2,073
Adams County 1,273 1,495 1,575 1,756 1,784
Bannock County 1,242 1,459 1,537 1,714 1,741
Bear Lake County 1,144 1,344 1,416 1,579 1,604
Benewah County 1,253 1,472 1,551 1,729 1,757
Bingham County 1,212 1,424 1,500 1,673 1,700
Blaine County 1,659 1,948 2,053 2,289 2,326
Boise County 1,492 1,752 1,846 2,058 2,092
Bonner County 1,395 1,639 1,727 1,926 1,957
Bonneville County 1,294 1,519 1,601 1,785 1,814
Boundary County 1,289 1,514 1,595 1,778 1,807
Butte County 1,012 1,189 1,253 1,397 1,420
Camas County 1,324 1,554 1,638 1,826 1,856
Canyon County 1,239 1,455 1,533 1,709 1,737
Caribou County 1,222 1,435 1,512 1,686 1,713
Cassia County 1,173 1,378 1,452 1,619 1,645
Clark County 1,056 1,240 1,307 1,457 1,481
Clearwater County 1,221 1,434 1,511 1,685 1,712
Custer County 1,241 1,458 1,536 1,713 1,740
Elmore County 1,200 1,409 1,485 1,656 1,683
Franklin County 1,328 1,559 1,643 1,832 1,862
Fremont County 1,219 1,432 1,509 1,683 1,710
Gem County 1,279 1,502 1,583 1,765 1,794
Gooding County 1,129 1,326 1,397 1,558 1,583
Idaho County 1,257 1,477 1,556 1,735 1,763
Jefferson County 1,362 1,600 1,686 1,880 1,910
Jerome County 1,250 1,468 1,547 1,725 1,753
Kootenai County 1,405 1,650 1,739 1,939 1,970
Latah County 1,450 1,703 1,794 2,000 2,033
Lemhi County 1,235 1,451 1,529 1,705 1,732
Lewis County 1,152 1,353 1,426 1,590 1,616
Lincoln County 1,127 1,324 1,395 1,555 1,581
Madison County 1,344 1,578 1,663 1,854 1,884
Minidoka County 1,092 1,282 1,351 1,506 1,531
Nez Perce County 1,353 1,589 1,674 1,867 1,897
Oneida County 1,243 1,460 1,538 1,715 1,743
Owyhee County 1,214 1,425 1,502 1,675 1,702
Payette County 1,236 1,452 1,530 1,706 1,733
Power County 1,185 1,392 1,467 1,636 1,662
Shoshone County 1,138 1,336 1,408 1,570 1,595
Teton County 1,643 1,930 2,034 2,268 2,305
Twin Falls County 1,259 1,479 1,558 1,737 1,765
Valley County 1,673 1,964 2,070 2,308 2,345
Washington County 1,108 1,301 1,371 1,529 1,553