Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Aitkin County 1,288 1,513 1,594 1,777 1,806
Anoka County 1,595 1,873 1,974 2,201 2,237
Becker County 1,393 1,636 1,724 1,922 1,953
Beltrami County 1,307 1,535 1,618 1,804 1,833
Benton County 1,429 1,678 1,768 1,971 2,003
Big Stone County 1,129 1,326 1,397 1,558 1,583
Blue Earth County 1,423 1,671 1,761 1,964 1,995
Brown County 1,221 1,434 1,511 1,685 1,712
Carlton County 1,395 1,639 1,727 1,926 1,957
Carver County 1,949 2,289 2,412 2,689 2,733
Cass County 1,294 1,519 1,601 1,785 1,814
Chippewa County 1,172 1,377 1,451 1,618 1,644
Chisago County 1,650 1,938 2,042 2,277 2,314
Clay County 1,463 1,719 1,811 2,019 2,052
Clearwater County 1,257 1,477 1,556 1,735 1,763
Cook County 1,467 1,722 1,815 2,024 2,056
Cottonwood County 1,079 1,267 1,335 1,489 1,513
Crow Wing County 1,349 1,585 1,670 1,862 1,892
Dakota County 1,706 2,004 2,112 2,355 2,393
Dodge County 1,507 1,770 1,865 2,079 2,113
Douglas County 1,444 1,696 1,787 1,993 2,025
Faribault County 1,071 1,258 1,326 1,478 1,502
Fillmore County 1,301 1,528 1,610 1,795 1,824
Freeborn County 1,132 1,330 1,401 1,562 1,587
Goodhue County 1,520 1,785 1,881 2,097 2,131
Grant County 1,201 1,411 1,487 1,658 1,685
Hennepin County 1,775 2,085 2,197 2,450 2,489
Houston County 1,378 1,618 1,705 1,901 1,932
Hubbard County 1,349 1,584 1,669 1,861 1,891
Isanti County 1,510 1,774 1,869 2,084 2,118
Itasca County 1,294 1,519 1,601 1,785 1,814
Jackson County 1,159 1,361 1,434 1,599 1,625
Kanabec County 1,370 1,610 1,696 1,891 1,922
Kandiyohi County 1,363 1,601 1,687 1,881 1,911
Kittson County 1,163 1,366 1,439 1,604 1,630
Koochiching County 1,126 1,322 1,393 1,553 1,578
Lac qui Parle County 1,096 1,287 1,356 1,512 1,536
Lake County 1,300 1,527 1,609 1,794 1,823
Lake of the Woods County 1,255 1,474 1,553 1,732 1,760
Le Sueur County 1,517 1,781 1,877 2,093 2,127
Lincoln County 1,193 1,401 1,476 1,646 1,672
Lyon County 1,267 1,488 1,568 1,748 1,777
Mahnomen County 1,183 1,389 1,464 1,632 1,659
Marshall County 1,157 1,359 1,432 1,597 1,622
Martin County 1,175 1,380 1,454 1,621 1,647
McLeod County 1,351 1,587 1,672 1,864 1,894
Meeker County 1,353 1,590 1,675 1,868 1,898
Mille Lacs County 1,362 1,600 1,686 1,880 1,910
Morrison County 1,322 1,553 1,636 1,824 1,854
Mower County 1,229 1,443 1,521 1,696 1,723
Murray County 1,184 1,390 1,465 1,633 1,660
Nicollet County 1,425 1,673 1,763 1,966 1,997
Nobles County 1,210 1,421 1,497 1,669 1,696
Norman County 1,140 1,339 1,411 1,573 1,599
Olmsted County 1,513 1,777 1,873 2,088 2,122
Otter Tail County 1,322 1,553 1,636 1,824 1,854
Pennington County 1,236 1,452 1,530 1,706 1,733
Pine County 1,333 1,566 1,650 1,840 1,869
Pipestone County 1,168 1,371 1,445 1,611 1,637
Polk County 1,341 1,575 1,660 1,851 1,881
Pope County 1,314 1,543 1,626 1,813 1,842
Ramsey County 1,610 1,890 1,992 2,221 2,257
Red Lake County 1,224 1,438 1,515 1,689 1,716
Redwood County 1,143 1,342 1,414 1,577 1,602
Renville County 1,207 1,418 1,494 1,666 1,693
Rice County 1,560 1,833 1,931 2,153 2,188
Rock County 1,210 1,421 1,497 1,669 1,696
Roseau County 1,292 1,517 1,599 1,783 1,812
Scott County 1,875 2,203 2,321 2,588 2,630
Sherburne County 1,614 1,896 1,998 2,228 2,264
Sibley County 1,319 1,549 1,632 1,820 1,849
St. Louis County 1,294 1,520 1,602 1,786 1,815
Stearns County 1,421 1,669 1,759 1,961 1,993
Steele County 1,387 1,628 1,716 1,913 1,944
Stevens County 1,248 1,465 1,544 1,722 1,749
Swift County 1,114 1,309 1,379 1,538 1,562
Todd County 1,259 1,479 1,558 1,737 1,765
Traverse County 1,032 1,212 1,277 1,424 1,447
Wabasha County 1,437 1,688 1,779 1,984 2,016
Wadena County 1,170 1,374 1,448 1,615 1,641
Waseca County 1,344 1,578 1,663 1,854 1,884
Washington County 1,814 2,131 2,245 2,503 2,544
Watonwan County 1,064 1,250 1,317 1,468 1,492
Wilkin County 1,223 1,436 1,513 1,687 1,714
Winona County 1,336 1,570 1,654 1,844 1,874
Wright County 1,614 1,895 1,997 2,227 2,263
Yellow Medicine County 1,188 1,395 1,470 1,639 1,666