North Dakota - 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 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 1,244 1,461 1,540 1,717 1,745
Barnes County 1,169 1,373 1,447 1,613 1,639
Benson County 1,122 1,318 1,389 1,549 1,574
Billings County 1,291 1,517 1,598 1,782 1,811
Bottineau County 1,346 1,581 1,666 1,858 1,888
Bowman County 1,200 1,409 1,485 1,656 1,683
Burke County 1,252 1,470 1,549 1,727 1,755
Burleigh County 1,585 1,862 1,962 2,188 2,223
Cass County 1,526 1,792 1,888 2,105 2,139
Cavalier County 1,163 1,366 1,439 1,604 1,630
Dickey County 1,158 1,360 1,433 1,598 1,624
Divide County 1,342 1,576 1,661 1,852 1,882
Dunn County 1,371 1,610 1,697 1,892 1,923
Eddy County 1,089 1,279 1,348 1,503 1,527
Emmons County 1,202 1,412 1,488 1,659 1,686
Foster County 1,207 1,418 1,494 1,666 1,693
Golden Valley County 1,057 1,241 1,308 1,458 1,482
Grand Forks County 1,434 1,684 1,775 1,979 2,011
Grant County 1,029 1,208 1,273 1,419 1,442
Griggs County 1,184 1,390 1,465 1,633 1,660
Hettinger County 1,169 1,373 1,447 1,613 1,639
Kidder County 1,141 1,340 1,412 1,574 1,600
LaMoure County 1,170 1,374 1,448 1,615 1,641
Logan County 1,018 1,196 1,260 1,405 1,428
McHenry County 1,265 1,485 1,565 1,745 1,773
McIntosh County 1,044 1,226 1,292 1,441 1,464
McKenzie County 1,340 1,573 1,658 1,849 1,879
McLean County 1,235 1,450 1,528 1,704 1,731
Mercer County 1,330 1,562 1,646 1,835 1,865
Morton County 1,444 1,696 1,787 1,993 2,025
Mountrail County 1,386 1,628 1,715 1,912 1,943
Nelson County 1,092 1,283 1,352 1,507 1,532
Oliver County 1,444 1,696 1,787 1,993 2,025
Pembina County 1,081 1,270 1,338 1,492 1,516
Pierce County 1,230 1,444 1,522 1,697 1,724
Ramsey County 1,269 1,490 1,570 1,751 1,779
Ransom County 1,192 1,400 1,475 1,645 1,671
Renville County 1,265 1,485 1,565 1,745 1,773
Richland County 1,220 1,433 1,510 1,684 1,711
Rolette County 1,089 1,279 1,348 1,503 1,527
Sargent County 1,193 1,402 1,477 1,647 1,673
Sheridan County 1,079 1,268 1,336 1,490 1,514
Sioux County 1,178 1,384 1,458 1,626 1,652
Slope County 1,223 1,436 1,513 1,687 1,714
Stark County 1,532 1,799 1,896 2,114 2,148
Steele County 924 1,086 1,144 1,276 1,296
Stutsman County 1,303 1,531 1,613 1,798 1,828
Towner County 996 1,170 1,233 1,375 1,397
Traill County 1,252 1,471 1,550 1,728 1,756
Walsh County 1,094 1,285 1,354 1,510 1,534
Ward County 1,462 1,717 1,809 2,017 2,050
Wells County 1,203 1,413 1,489 1,660 1,687
Williams County 1,652 1,941 2,045 2,280 2,317