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 Aurora County $1,523 $1,789 $1,885 $2,102 $2,136 Beadle County $1,537 $1,805 $1,902 $2,121 $2,155 Bennett County $1,273 $1,495 $1,575 $1,756 $1,784 Bon Homme County $1,406 $1,651 $1,740 $1,940 $1,971 Brookings County $1,684 $1,978 $2,084 $2,324 $2,361 Brown County $1,597 $1,876 $1,977 $2,204 $2,240 Brule County $1,472 $1,729 $1,822 $2,032 $2,064 Buffalo County $1,438 $1,689 $1,780 $1,985 $2,017 Butte County $1,621 $1,904 $2,006 $2,237 $2,273 Campbell County $1,378 $1,619 $1,706 $1,902 $1,933 Charles Mix County $1,649 $1,937 $2,041 $2,276 $2,312 Clark County $1,498 $1,759 $1,854 $2,067 $2,101 Clay County $1,668 $1,959 $2,064 $2,301 $2,339 Codington County $1,546 $1,815 $1,913 $2,133 $2,167 Corson County $1,255 $1,474 $1,553 $1,732 $1,760 Custer County $1,845 $2,167 $2,283 $2,546 $2,587 Davison County $1,439 $1,690 $1,781 $1,986 $2,018 Day County $1,412 $1,658 $1,747 $1,948 $1,979 Deuel County $1,451 $1,704 $1,796 $2,003 $2,035 Dewey County $1,299 $1,526 $1,608 $1,793 $1,822 Douglas County $1,454 $1,707 $1,799 $2,006 $2,038 Edmunds County $1,506 $1,769 $1,864 $2,078 $2,112 Fall River County $1,453 $1,706 $1,798 $2,005 $2,037 Faulk County $1,377 $1,617 $1,704 $1,900 $1,931 Grant County $1,438 $1,689 $1,780 $1,985 $2,017 Gregory County $1,366 $1,604 $1,690 $1,884 $1,915 Haakon County $1,338 $1,572 $1,656 $1,846 $1,876 Hamlin County $1,529 $1,796 $1,892 $2,110 $2,144 Hand County $1,496 $1,757 $1,851 $2,064 $2,097 Hanson County $1,532 $1,799 $1,896 $2,114 $2,148 Harding County $1,373 $1,612 $1,699 $1,894 $1,925 Hughes County $1,642 $1,928 $2,032 $2,266 $2,302 Hutchinson County $1,398 $1,642 $1,730 $1,929 $1,960 Hyde County $1,406 $1,651 $1,740 $1,940 $1,971 Jackson County $1,235 $1,450 $1,528 $1,704 $1,731 Jerauld County $1,471 $1,727 $1,820 $2,029 $2,062 Jones County $1,351 $1,587 $1,672 $1,864 $1,894 Kingsbury County $1,527 $1,794 $1,890 $2,107 $2,141 Lake County $1,660 $1,949 $2,054 $2,290 $2,327 Lawrence County $1,733 $2,036 $2,145 $2,392 $2,430 Lincoln County $1,857 $2,181 $2,298 $2,562 $2,604 Lyman County $1,534 $1,802 $1,899 $2,117 $2,152 McCook County $1,640 $1,926 $2,030 $2,263 $2,300 McPherson County $1,339 $1,572 $1,657 $1,848 $1,877 Marshall County $1,407 $1,652 $1,741 $1,941 $1,973 Meade County $1,761 $2,069 $2,180 $2,431 $2,470 Mellette County $1,369 $1,608 $1,694 $1,889 $1,919 Miner County $1,346 $1,581 $1,666 $1,858 $1,888 Minnehaha County $1,717 $2,017 $2,125 $2,369 $2,408 Moody County $1,646 $1,933 $2,037 $2,271 $2,308 Oglala Lakota County $1,153 $1,354 $1,427 $1,591 $1,617 Pennington County $1,746 $2,051 $2,161 $2,410 $2,448 Perkins County $1,325 $1,556 $1,640 $1,829 $1,858 Potter County $1,442 $1,694 $1,785 $1,990 $2,022 Roberts County $1,547 $1,817 $1,915 $2,135 $2,170 Sanborn County $1,506 $1,769 $1,864 $2,078 $2,112 Spink County $1,418 $1,665 $1,755 $1,957 $1,988 Stanley County $1,555 $1,826 $1,924 $2,145 $2,180 Sully County $1,642 $1,928 $2,032 $2,266 $2,302 Todd County $1,150 $1,350 $1,423 $1,587 $1,612 Tripp County $1,309 $1,537 $1,620 $1,806 $1,835 Turner County $1,556 $1,828 $1,926 $2,147 $2,182 Union County $1,775 $2,085 $2,197 $2,450 $2,489 Walworth County $1,441 $1,692 $1,783 $1,988 $2,020 Yankton County $1,623 $1,907 $2,009 $2,240 $2,276 Ziebach County $1,268 $1,489 $1,569 $1,749 $1,778 Related Topic Local Standards: Housing and Utilities
