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 April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Aitkin County $1,574 $1,849 $1,948 $2,172 $2,207
Anoka County $1,933 $2,270 $2,392 $2,667 $2,710
Becker County $1,702 $1,999 $2,106 $2,348 $2,386
Beltrami County $1,623 $1,907 $2,009 $2,240 $2,276
Benton County $1,710 $2,008 $2,116 $2,359 $2,397
Big Stone County $1,275 $1,498 $1,578 $1,759 $1,788
Blue Earth County $1,694 $1,989 $2,096 $2,337 $2,375
Brown County $1,463 $1,719 $1,811 $2,019 $2,052
Carlton County $1,690 $1,984 $2,091 $2,331 $2,369
Carver County $2,351 $2,762 $2,910 $3,245 $3,297
Cass County $1,586 $1,863 $1,963 $2,189 $2,224
Chippewa County $1,471 $1,727 $1,820 $2,029 $2,062
Chisago County $1,982 $2,328 $2,453 $2,735 $2,779
Clay County $1,813 $2,130 $2,244 $2,502 $2,542
Clearwater County $1,568 $1,841 $1,940 $2,163 $2,198
Cook County $1,768 $2,076 $2,188 $2,440 $2,479
Cottonwood County $1,414 $1,661 $1,750 $1,951 $1,983
Crow Wing County $1,621 $1,904 $2,006 $2,237 $2,273
Dakota County $2,060 $2,419 $2,549 $2,842 $2,888
Dodge County $1,812 $2,128 $2,242 $2,500 $2,540
Douglas County $1,738 $2,041 $2,151 $2,398 $2,437
Faribault County $1,352 $1,588 $1,673 $1,865 $1,896
Fillmore County $1,559 $1,832 $1,930 $2,152 $2,187
Freeborn County $1,421 $1,669 $1,759 $1,961 $1,993
Goodhue County $1,787 $2,099 $2,212 $2,466 $2,506
Grant County $1,440 $1,691 $1,782 $1,987 $2,019
Hennepin County $2,150 $2,525 $2,661 $2,967 $3,015
Houston County $1,684 $1,978 $2,084 $2,324 $2,361
Hubbard County $1,694 $1,989 $2,096 $2,337 $2,375
Isanti County $1,852 $2,175 $2,292 $2,556 $2,597
Itasca County $1,546 $1,815 $1,913 $2,133 $2,167
Jackson County $1,365 $1,603 $1,689 $1,883 $1,914
Kanabec County $1,620 $1,903 $2,005 $2,236 $2,272
Kandiyohi County $1,628 $1,912 $2,015 $2,247 $2,283
Kittson County $1,430 $1,680 $1,770 $1,974 $2,005
Koochiching County $1,303 $1,531 $1,613 $1,798 $1,828
Lac qui Parle County $1,374 $1,614 $1,701 $1,897 $1,927
Lake County $1,537 $1,805 $1,902 $2,121 $2,155
Lake of the Woods County $1,546 $1,815 $1,913 $2,133 $2,167
Le Sueur County $1,811 $2,127 $2,241 $2,499 $2,539
Lincoln County $1,375 $1,615 $1,702 $1,898 $1,928
Lyon County $1,517 $1,781 $1,877 $2,093 $2,127
McLeod County $1,702 $1,999 $2,106 $2,348 $2,386
Mahnomen County $1,454 $1,708 $1,800 $2,007 $2,039
Marshall County $1,436 $1,686 $1,777 $1,981 $2,013
Martin County $1,350 $1,586 $1,671 $1,863 $1,893
Meeker County $1,621 $1,904 $2,006 $2,237 $2,273
Mille Lacs County $1,692 $1,987 $2,094 $2,335 $2,373
Morrison County $1,598 $1,877 $1,978 $2,205 $2,241
Mower County $1,406 $1,651 $1,740 $1,940 $1,971
Murray County $1,438 $1,689 $1,780 $1,985 $2,017
Nicollet County $1,734 $2,037 $2,146 $2,393 $2,431
Nobles County $1,499 $1,760 $1,855 $2,068 $2,102
Norman County $1,364 $1,602 $1,688 $1,882 $1,913
Olmsted County $1,879 $2,206 $2,325 $2,592 $2,634
Otter Tail County $1,620 $1,903 $2,005 $2,236 $2,272
Pennington County $1,534 $1,801 $1,898 $2,116 $2,150
Pine County $1,597 $1,876 $1,977 $2,204 $2,240
Pipestone County $1,292 $1,517 $1,599 $1,783 $1,812
Polk County $1,653 $1,942 $2,046 $2,281 $2,318
Pope County $1,647 $1,934 $2,038 $2,272 $2,309
Ramsey County $1,931 $2,268 $2,390 $2,665 $2,708
Red Lake County $1,576 $1,851 $1,950 $2,174 $2,209
Redwood County $1,400 $1,645 $1,733 $1,932 $1,963
Renville County $1,498 $1,759 $1,854 $2,067 $2,101
Rice County $1,871 $2,197 $2,315 $2,581 $2,623
Rock County $1,519 $1,784 $1,880 $2,096 $2,130
Roseau County $1,526 $1,793 $1,889 $2,106 $2,140
St. Louis County $1,575 $1,850 $1,949 $2,173 $2,208
Scott County $2,237 $2,628 $2,769 $3,087 $3,137
Sherburne County $1,942 $2,280 $2,403 $2,679 $2,723
Sibley County $1,627 $1,910 $2,013 $2,244 $2,281
Stearns County $1,715 $2,015 $2,123 $2,367 $2,405
Steele County $1,697 $1,993 $2,100 $2,342 $2,379
Stevens County $1,496 $1,758 $1,852 $2,065 $2,098
Swift County $1,441 $1,692 $1,783 $1,988 $2,020
Todd County $1,454 $1,707 $1,799 $2,006 $2,038
Traverse County $1,427 $1,676 $1,766 $1,969 $2,001
Wabasha County $1,731 $2,033 $2,142 $2,388 $2,427
Wadena County $1,412 $1,658 $1,747 $1,948 $1,979
Waseca County $1,570 $1,844 $1,943 $2,166 $2,201
Washington County $2,208 $2,594 $2,733 $3,047 $3,096
Watonwan County $1,392 $1,635 $1,723 $1,921 $1,952
Wilkin County $1,416 $1,664 $1,753 $1,955 $1,986
Winona County $1,556 $1,828 $1,926 $2,147 $2,182
Wright County $2,016 $2,368 $2,495 $2,782 $2,827
Yellow Medicine County $1,498 $1,759 $1,854 $2,067 $2,101