Minnesota - 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
Aitkin County$1,639$1,925$2,028$2,261$2,298
Anoka County$2,011$2,362$2,489$2,775$2,820
Becker County$1,797$2,111$2,224$2,480$2,520
Beltrami County$1,708$2,006$2,114$2,357$2,395
Benton County$1,865$2,190$2,308$2,573$2,615
Big Stone County$1,547$1,816$1,914$2,134$2,169
Blue Earth County$1,772$2,081$2,193$2,445$2,485
Brown County$1,540$1,809$1,906$2,125$2,159
Carlton County$1,770$2,078$2,190$2,442$2,481
Carver County$2,486$2,920$3,077$3,431$3,486
Cass County$1,663$1,953$2,058$2,295$2,332
Chippewa County$1,638$1,924$2,027$2,260$2,297
Chisago County$2,047$2,405$2,534$2,825$2,871
Clay County$1,914$2,248$2,369$2,641$2,684
Clearwater County$1,599$1,878$1,979$2,207$2,242
Cook County$1,838$2,159$2,275$2,537$2,578
Cottonwood County$1,480$1,739$1,832$2,043$2,076
Crow Wing County$1,730$2,032$2,141$2,387$2,426
Dakota County$2,165$2,542$2,679$2,987$3,035
Dodge County$1,951$2,292$2,415$2,693$2,736
Douglas County$1,833$2,153$2,269$2,530$2,571
Faribault County$1,439$1,690$1,781$1,986$2,018
Fillmore County$1,650$1,938$2,042$2,277$2,314
Freeborn County$1,475$1,732$1,825$2,035$2,068
Goodhue County$1,930$2,266$2,388$2,663$2,706
Grant County$1,572$1,846$1,945$2,169$2,204
Hennepin County$2,273$2,670$2,813$3,136$3,187
Houston County$1,802$2,116$2,230$2,486$2,527
Hubbard County$1,753$2,059$2,170$2,420$2,459
Isanti County$1,926$2,262$2,384$2,658$2,701
Itasca County$1,634$1,919$2,022$2,255$2,291
Jackson County$1,405$1,650$1,739$1,939$1,970
Kanabec County$1,745$2,050$2,160$2,408$2,447
Kandiyohi County$1,696$1,992$2,099$2,340$2,378
Kittson County$1,476$1,734$1,827$2,037$2,070
Koochiching County$1,374$1,613$1,700$1,896$1,926
Lac qui Parle County$1,491$1,751$1,845$2,057$2,090
Lake County$1,692$1,987$2,094$2,335$2,373
Lake of the Woods County$1,557$1,829$1,927$2,149$2,183
Le Sueur County$1,967$2,311$2,435$2,715$2,759
Lincoln County$1,534$1,801$1,898$2,116$2,150
Lyon County$1,601$1,881$1,982$2,210$2,246
McLeod County$1,761$2,069$2,180$2,431$2,470
Mahnomen County$1,491$1,751$1,845$2,057$2,090
Marshall County$1,520$1,785$1,881$2,097$2,131
Martin County$1,435$1,685$1,776$1,980$2,012
Meeker County$1,731$2,033$2,142$2,388$2,427
Mille Lacs County$1,826$2,145$2,260$2,520$2,561
Morrison County$1,702$2,000$2,107$2,349$2,387
Mower County$1,530$1,797$1,894$2,112$2,146
Murray County$1,533$1,800$1,897$2,115$2,149
Nicollet County$1,811$2,127$2,241$2,499$2,539
Nobles County$1,595$1,873$1,974$2,201$2,237
Norman County$1,437$1,687$1,778$1,982$2,014
Olmsted County$2,025$2,378$2,506$2,794$2,839
Otter Tail County$1,714$2,013$2,121$2,365$2,403
Pennington County$1,597$1,875$1,976$2,203$2,239
Pine County$1,693$1,988$2,095$2,336$2,374
Pipestone County$1,345$1,579$1,664$1,855$1,885
Polk County$1,733$2,036$2,145$2,392$2,430
Pope County$1,713$2,012$2,120$2,364$2,402
Ramsey County$2,033$2,388$2,516$2,805$2,851
Red Lake County$1,581$1,857$1,957$2,182$2,217
Redwood County$1,476$1,734$1,827$2,037$2,070
Renville County$1,588$1,865$1,965$2,191$2,226
Rice County$1,996$2,344$2,470$2,754$2,799
Rock County$1,630$1,914$2,017$2,249$2,285
Roseau County$1,580$1,856$1,956$2,181$2,216
St. Louis County$1,682$1,976$2,082$2,321$2,359
Scott County$2,336$2,744$2,891$3,223$3,276
Sherburne County$2,098$2,464$2,596$2,895$2,941
Sibley County$1,753$2,059$2,170$2,420$2,459
Stearns County$1,801$2,115$2,229$2,485$2,525
Steele County$1,774$2,083$2,195$2,447$2,487
Stevens County$1,632$1,917$2,020$2,252$2,289
Swift County$1,524$1,790$1,886$2,103$2,137
Todd County$1,608$1,889$1,990$2,219$2,255
Traverse County$1,454$1,707$1,799$2,006$2,038
Wabasha County$1,858$2,183$2,300$2,565$2,606
Wadena County$1,395$1,638$1,726$1,924$1,956
Waseca County$1,635$1,921$2,024$2,257$2,293
Washington County$2,290$2,689$2,834$3,160$3,211
Watonwan County$1,593$1,870$1,971$2,198$2,233
Wilkin County$1,509$1,772$1,867$2,082$2,115
Winona County$1,669$1,961$2,066$2,304$2,341
Wright County$2,139$2,512$2,647$2,951$2,999
Yellow Medicine County$1,538$1,806$1,903$2,122$2,156

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