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
Adams County 1,257 1,477 1,556 1,735 1,763
Antelope County 1,081 1,270 1,338 1,492 1,516
Arthur County 1,529 1,796 1,892 2,110 2,144
Banner County 1,357 1,593 1,679 1,872 1,902
Blaine County 1,141 1,340 1,412 1,574 1,600
Boone County 1,083 1,272 1,340 1,494 1,518
Box Butte County 1,302 1,529 1,611 1,796 1,825
Boyd County 1,046 1,228 1,294 1,443 1,466
Brown County 1,016 1,193 1,257 1,402 1,424
Buffalo County 1,423 1,671 1,761 1,964 1,995
Burt County 1,165 1,368 1,442 1,608 1,634
Butler County 1,211 1,423 1,499 1,671 1,698
Cass County 1,509 1,772 1,867 2,082 2,115
Cedar County 1,175 1,380 1,454 1,621 1,647
Chase County 1,172 1,377 1,451 1,618 1,644
Cherry County 1,185 1,391 1,466 1,635 1,661
Cheyenne County 1,244 1,461 1,539 1,716 1,744
Clay County 1,137 1,335 1,407 1,569 1,594
Colfax County 1,172 1,377 1,451 1,618 1,644
Cuming County 1,122 1,318 1,389 1,549 1,574
Custer County 1,159 1,362 1,435 1,600 1,626
Dakota County 1,201 1,411 1,487 1,658 1,685
Dawes County 1,258 1,478 1,557 1,736 1,764
Dawson County 1,172 1,377 1,451 1,618 1,644
Deuel County 1,110 1,304 1,374 1,532 1,557
Dixon County 1,083 1,272 1,340 1,494 1,518
Dodge County 1,246 1,463 1,542 1,719 1,747
Douglas County 1,505 1,768 1,863 2,077 2,111
Dundy County 1,041 1,222 1,288 1,436 1,459
Fillmore County 1,065 1,251 1,318 1,470 1,493
Franklin County 1,080 1,269 1,337 1,491 1,515
Frontier County 1,090 1,280 1,349 1,504 1,528
Furnas County 1,077 1,265 1,333 1,486 1,510
Gage County 1,228 1,442 1,520 1,695 1,722
Garden County 1,082 1,271 1,339 1,493 1,517
Garfield County 1,236 1,452 1,530 1,706 1,733
Gosper County 1,176 1,381 1,455 1,622 1,649
Grant County 1,223 1,437 1,514 1,688 1,715
Greeley County 1,236 1,452 1,530 1,706 1,733
Hall County 1,294 1,519 1,601 1,785 1,814
Hamilton County 1,244 1,461 1,539 1,716 1,744
Harlan County 1,144 1,344 1,416 1,579 1,604
Hayes County 1,025 1,203 1,268 1,414 1,437
Hitchcock County 1,036 1,217 1,282 1,429 1,453
Holt County 1,160 1,363 1,436 1,601 1,627
Hooker County 1,025 1,203 1,268 1,414 1,437
Howard County 1,387 1,628 1,716 1,913 1,944
Jefferson County 1,090 1,280 1,349 1,504 1,528
Johnson County 1,137 1,335 1,407 1,569 1,594
Kearney County 1,296 1,522 1,604 1,788 1,817
Keith County 1,194 1,403 1,478 1,648 1,675
Keya Paha County 1,376 1,616 1,703 1,899 1,929
Kimball County 1,013 1,190 1,254 1,398 1,421
Knox County 1,157 1,359 1,432 1,597 1,622
Lancaster County 1,426 1,675 1,765 1,968 2,000
Lincoln County 1,298 1,525 1,607 1,792 1,821
Logan County 1,447 1,700 1,791 1,997 2,029
Loup County 1,235 1,451 1,529 1,705 1,732
Madison County 1,243 1,460 1,538 1,715 1,743
McPherson County 1,179 1,385 1,459 1,627 1,653
Merrick County 1,154 1,355 1,428 1,592 1,618
Morrill County 1,193 1,401 1,476 1,646 1,672
Nance County 1,067 1,253 1,320 1,472 1,496
Nemaha County 1,207 1,418 1,494 1,666 1,693
Nuckolls County 995 1,169 1,232 1,374 1,396
Otoe County 1,357 1,593 1,679 1,872 1,902
Pawnee County 1,052 1,236 1,302 1,452 1,475
Perkins County 1,180 1,386 1,460 1,628 1,654
Phelps County 1,164 1,368 1,441 1,607 1,633
Pierce County 1,176 1,381 1,455 1,622 1,649
Platte County 1,253 1,472 1,551 1,729 1,757
Polk County 1,155 1,356 1,429 1,593 1,619
Red Willow County 1,164 1,367 1,440 1,606 1,632
Richardson County 1,075 1,262 1,330 1,483 1,507
Rock County 1,130 1,327 1,398 1,559 1,584
Saline County 1,236 1,452 1,530 1,706 1,733
Sarpy County 1,599 1,878 1,979 2,207 2,242
Saunders County 1,453 1,706 1,798 2,005 2,037
Scotts Bluff County 1,273 1,496 1,576 1,757 1,786
Seward County 1,349 1,584 1,669 1,861 1,891
Sheridan County 1,031 1,211 1,276 1,423 1,446
Sherman County 1,115 1,310 1,380 1,539 1,564
Sioux County 1,182 1,388 1,463 1,631 1,658
Stanton County 1,163 1,366 1,439 1,604 1,630
Thayer County 1,029 1,209 1,274 1,421 1,443
Thomas County 1,130 1,327 1,398 1,559 1,584
Thurston County 1,138 1,337 1,409 1,571 1,596
Valley County 1,159 1,361 1,434 1,599 1,625
Washington County 1,541 1,810 1,907 2,126 2,161
Wayne County 1,225 1,439 1,516 1,690 1,718
Webster County 1,131 1,329 1,400 1,561 1,586
Wheeler County 1,039 1,220 1,286 1,434 1,457
York County 1,229 1,443 1,521 1,696 1,723