Arkansas - 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
Arkansas County $1,312 $1,541 $1,624 $1,811 $1,840
Ashley County $1,277 $1,500 $1,581 $1,763 $1,791
Baxter County $1,260 $1,479 $1,559 $1,738 $1,766
Benton County $1,679 $1,972 $2,078 $2,317 $2,354
Boone County $1,315 $1,544 $1,627 $1,814 $1,843
Bradley County $1,199 $1,408 $1,484 $1,655 $1,681
Calhoun County $1,242 $1,459 $1,537 $1,714 $1,741
Carroll County $1,396 $1,640 $1,728 $1,927 $1,958
Chicot County $1,157 $1,359 $1,432 $1,597 $1,622
Clark County $1,342 $1,576 $1,661 $1,852 $1,882
Clay County $1,141 $1,340 $1,412 $1,574 $1,600
Cleburne County $1,300 $1,527 $1,609 $1,794 $1,823
Cleveland County $1,277 $1,499 $1,580 $1,762 $1,790
Columbia County $1,350 $1,586 $1,671 $1,863 $1,893
Conway County $1,267 $1,488 $1,568 $1,748 $1,777
Craighead County $1,416 $1,664 $1,753 $1,955 $1,986
Crawford County $1,330 $1,562 $1,646 $1,835 $1,865
Crittenden County $1,408 $1,654 $1,743 $1,943 $1,975
Cross County $1,350 $1,586 $1,671 $1,863 $1,893
Dallas County $1,211 $1,423 $1,499 $1,671 $1,698
Desha County $1,186 $1,393 $1,468 $1,637 $1,663
Drew County $1,293 $1,518 $1,600 $1,784 $1,813
Faulkner County $1,471 $1,728 $1,821 $2,030 $2,063
Franklin County $1,227 $1,442 $1,519 $1,694 $1,721
Fulton County $1,215 $1,427 $1,504 $1,677 $1,704
Garland County $1,363 $1,601 $1,687 $1,881 $1,911
Grant County $1,496 $1,757 $1,851 $2,064 $2,097
Greene County $1,351 $1,587 $1,672 $1,864 $1,894
Hempstead County $1,252 $1,471 $1,550 $1,728 $1,756
Hot Spring County $1,285 $1,509 $1,590 $1,773 $1,801
Howard County $1,294 $1,519 $1,601 $1,785 $1,814
Independence County $1,214 $1,426 $1,503 $1,676 $1,703
Izard County $1,172 $1,377 $1,451 $1,618 $1,644
Jackson County $1,151 $1,351 $1,424 $1,588 $1,613
Jefferson County $1,318 $1,548 $1,631 $1,819 $1,848
Johnson County $1,266 $1,487 $1,567 $1,747 $1,775
Lafayette County $1,093 $1,284 $1,353 $1,509 $1,533
Lawrence County $1,104 $1,296 $1,366 $1,523 $1,548
Lee County $1,206 $1,417 $1,493 $1,665 $1,692
Lincoln County $1,239 $1,456 $1,534 $1,710 $1,738
Little River County $1,237 $1,453 $1,531 $1,707 $1,735
Logan County $1,203 $1,413 $1,489 $1,660 $1,687
Lonoke County $1,488 $1,748 $1,842 $2,054 $2,087
Madison County $1,239 $1,456 $1,534 $1,710 $1,738
Marion County $1,218 $1,430 $1,507 $1,680 $1,707
Miller County $1,437 $1,688 $1,779 $1,984 $2,016
Mississippi County $1,313 $1,542 $1,625 $1,812 $1,841
Monroe County $1,166 $1,369 $1,443 $1,609 $1,635
Montgomery County $1,341 $1,575 $1,660 $1,851 $1,881
Nevada County $1,129 $1,326 $1,397 $1,558 $1,583
Newton County $1,291 $1,517 $1,598 $1,782 $1,811
Ouachita County $1,204 $1,414 $1,490 $1,661 $1,688
Perry County $1,218 $1,431 $1,508 $1,681 $1,709
Phillips County $1,260 $1,479 $1,559 $1,738 $1,766
Pike County $1,233 $1,448 $1,526 $1,701 $1,729
Poinsett County $1,161 $1,364 $1,437 $1,602 $1,628
Polk County $1,247 $1,464 $1,543 $1,720 $1,748
Pope County $1,275 $1,498 $1,578 $1,759 $1,788
Prairie County $1,236 $1,452 $1,530 $1,706 $1,733
Pulaski County $1,553 $1,824 $1,922 $2,143 $2,178
Randolph County $1,168 $1,371 $1,445 $1,611 $1,637
St. Francis County $1,173 $1,378 $1,452 $1,619 $1,645
Saline County $1,513 $1,777 $1,872 $2,087 $2,121
Scott County $1,216 $1,428 $1,505 $1,678 $1,705
Searcy County $1,311 $1,539 $1,622 $1,809 $1,838
Sebastian County $1,369 $1,608 $1,694 $1,889 $1,919
Sevier County $1,235 $1,451 $1,529 $1,705 $1,732
Sharp County $1,147 $1,347 $1,419 $1,582 $1,608
Stone County $1,261 $1,481 $1,561 $1,741 $1,769
Union County $1,347 $1,582 $1,667 $1,859 $1,889
Van Buren County $1,291 $1,517 $1,598 $1,782 $1,811
Washington County $1,623 $1,907 $2,009 $2,240 $2,276
White County $1,330 $1,562 $1,646 $1,835 $1,865
Woodruff County $1,296 $1,522 $1,604 $1,788 $1,817
Yell County $1,297 $1,523 $1,605 $1,790 $1,818