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
Aurora County 1,239 1,455 1,533 1,709 1,737
Beadle County 1,132 1,330 1,401 1,562 1,587
Bennett County 1,046 1,228 1,294 1,443 1,466
Bon Homme County 1,109 1,302 1,372 1,530 1,554
Brookings County 1,407 1,652 1,741 1,941 1,973
Brown County 1,387 1,628 1,716 1,913 1,944
Brule County 1,271 1,493 1,573 1,754 1,782
Buffalo County 936 1,100 1,159 1,292 1,313
Butte County 1,281 1,504 1,585 1,767 1,796
Campbell County 1,242 1,459 1,537 1,714 1,741
Charles Mix County 1,250 1,468 1,547 1,725 1,753
Clark County 1,143 1,342 1,414 1,577 1,602
Clay County 1,415 1,662 1,751 1,952 1,984
Codington County 1,298 1,524 1,606 1,791 1,820
Corson County 1,151 1,352 1,425 1,589 1,615
Custer County 1,491 1,751 1,845 2,057 2,090
Davison County 1,286 1,510 1,591 1,774 1,803
Day County 1,155 1,357 1,430 1,594 1,620
Deuel County 1,189 1,396 1,471 1,640 1,667
Dewey County 1,008 1,183 1,247 1,390 1,413
Douglas County 1,078 1,266 1,334 1,487 1,511
Edmunds County 1,226 1,440 1,517 1,691 1,719
Fall River County 1,203 1,413 1,489 1,660 1,687
Faulk County 1,163 1,366 1,439 1,604 1,630
Grant County 1,203 1,413 1,489 1,660 1,687
Gregory County 1,083 1,272 1,340 1,494 1,518
Haakon County 1,164 1,368 1,441 1,607 1,633
Hamlin County 1,234 1,449 1,527 1,703 1,730
Hand County 1,295 1,521 1,603 1,787 1,816
Hanson County 1,214 1,425 1,502 1,675 1,702
Harding County 1,098 1,290 1,359 1,515 1,540
Hughes County 1,403 1,647 1,736 1,936 1,967
Hutchinson County 1,188 1,395 1,470 1,639 1,666
Hyde County 1,124 1,320 1,391 1,551 1,576
Jackson County 1,175 1,380 1,454 1,621 1,647
Jerauld County 1,281 1,505 1,586 1,768 1,797
Jones County 1,102 1,294 1,364 1,521 1,545
Kingsbury County 1,261 1,481 1,561 1,741 1,769
Lake County 1,396 1,640 1,728 1,927 1,958
Lawrence County 1,496 1,758 1,852 2,065 2,098
Lincoln County 1,600 1,879 1,980 2,208 2,243
Lyman County 1,237 1,453 1,531 1,707 1,735
McCook County 1,294 1,519 1,601 1,785 1,814
McPherson County 1,123 1,319 1,390 1,550 1,575
Marshall County 1,260 1,479 1,559 1,738 1,766
Meade County 1,509 1,773 1,868 2,083 2,116
Mellette County 1,151 1,351 1,424 1,588 1,613
Miner County 1,191 1,399 1,474 1,644 1,670
Minnehaha County 1,401 1,646 1,734 1,933 1,965
Moody County 1,308 1,536 1,619 1,805 1,834
Oglala Dakota County 898 1,055 1,112 1,240 1,260
Pennington County 1,465 1,721 1,813 2,021 2,054
Perkins County 1,164 1,368 1,441 1,607 1,633
Potter County 1,227 1,442 1,519 1,694 1,721
Roberts County 1,337 1,571 1,655 1,845 1,875
Sanborn County 1,107 1,300 1,370 1,528 1,552
Spink County 1,130 1,328 1,399 1,560 1,585
Stanley County 1,556 1,828 1,926 2,147 2,182
Sully County 1,226 1,440 1,517 1,691 1,719
Todd County 1,128 1,325 1,396 1,557 1,582
Tripp County 1,160 1,363 1,436 1,601 1,627
Turner County 1,262 1,482 1,562 1,742 1,770
Union County 1,467 1,722 1,815 2,024 2,056
Walworth County 1,099 1,291 1,360 1,516 1,541
Yankton County 1,294 1,520 1,602 1,786 1,815
Ziebach County 1,004 1,179 1,242 1,385 1,407