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 June 29, 2026, 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
County2026 Published ALE Housing Expense for a Family of 12026 Published ALE Housing Expense for a Family of 22026 Published ALE Housing Expense for a Family of 32026 Published ALE Housing Expense for a Family of 42026 Published ALE Housing Expense for a Family of 5
Ada County$1,954$2,295$2,418$2,696$2,740
Adams County$1,618$1,901$2,003$2,233$2,269
Bannock County$1,575$1,850$1,949$2,173$2,208
Bear Lake County$1,475$1,733$1,826$2,036$2,069
Benewah County$1,606$1,887$1,988$2,217$2,252
Bingham County$1,615$1,897$1,999$2,229$2,265
Blaine County$2,140$2,514$2,649$2,954$3,001
Boise County$1,826$2,145$2,260$2,520$2,561
Bonner County$1,883$2,212$2,331$2,599$2,641
Bonneville County$1,688$1,982$2,089$2,329$2,367
Boundary County$1,684$1,978$2,084$2,324$2,361
Butte County$1,483$1,741$1,835$2,046$2,079
Camas County$1,856$2,180$2,297$2,561$2,603
Canyon County$1,739$2,042$2,152$2,399$2,438
Caribou County$1,353$1,589$1,674$1,867$1,897
Cassia County$1,467$1,723$1,816$2,025$2,058
Clark County$1,648$1,936$2,040$2,275$2,311
Clearwater County$1,580$1,856$1,956$2,181$2,216
Custer County$1,610$1,891$1,993$2,222$2,258
Elmore County$1,523$1,789$1,885$2,102$2,136
Franklin County$1,685$1,979$2,085$2,325$2,362
Fremont County$1,546$1,815$1,913$2,133$2,167
Gem County$1,582$1,858$1,958$2,183$2,218
Gooding County$1,385$1,627$1,714$1,911$1,942
Idaho County$1,532$1,799$1,896$2,114$2,148
Jefferson County$1,780$2,091$2,203$2,456$2,496
Jerome County$1,495$1,756$1,850$2,063$2,096
Kootenai County$1,907$2,240$2,360$2,631$2,674
Latah County$1,799$2,112$2,226$2,482$2,522
Lemhi County$1,523$1,789$1,885$2,102$2,136
Lewis County$1,441$1,692$1,783$1,988$2,020
Lincoln County$1,446$1,698$1,789$1,995$2,027
Madison County$1,783$2,094$2,207$2,461$2,501
Minidoka County$1,508$1,771$1,866$2,081$2,114
Nez Perce County$1,750$2,056$2,166$2,415$2,454
Oneida County$1,506$1,769$1,864$2,078$2,112
Owyhee County$1,701$1,998$2,105$2,347$2,385
Payette County$1,593$1,870$1,971$2,198$2,233
Power County$1,360$1,597$1,683$1,877$1,907
Shoshone County$1,439$1,690$1,781$1,986$2,018
Teton County$1,931$2,268$2,390$2,665$2,708
Twin Falls County$1,636$1,922$2,025$2,258$2,294
Valley County$2,095$2,461$2,593$2,891$2,938
Washington County$1,447$1,700$1,791$1,997$2,029

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Local standards: Housing and utilities
Page Last Reviewed or Updated: 29-Jun-2026