Nebraska - 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
Adams County $1,504 $1,766 $1,861 $2,075 $2,109
Antelope County $1,410 $1,656 $1,745 $1,946 $1,977
Arthur County $1,738 $2,041 $2,151 $2,398 $2,437
Banner County $1,467 $1,723 $1,816 $2,025 $2,058
Blaine County $1,339 $1,572 $1,657 $1,848 $1,877
Boone County $1,524 $1,790 $1,886 $2,103 $2,137
Box Butte County $1,496 $1,758 $1,852 $2,065 $2,098
Boyd County $1,669 $1,960 $2,065 $2,302 $2,340
Brown County $1,139 $1,338 $1,410 $1,572 $1,598
Buffalo County $1,757 $2,064 $2,175 $2,425 $2,464
Burt County $1,408 $1,654 $1,743 $1,943 $1,975
Butler County $1,581 $1,857 $1,957 $2,182 $2,217
Cass County $1,875 $2,203 $2,321 $2,588 $2,630
Cedar County $1,391 $1,633 $1,721 $1,919 $1,950
Chase County $1,595 $1,873 $1,974 $2,201 $2,237
Cherry County $1,362 $1,600 $1,686 $1,880 $1,910
Cheyenne County $1,514 $1,778 $1,874 $2,090 $2,123
Clay County $1,403 $1,648 $1,737 $1,937 $1,968
Colfax County $1,336 $1,570 $1,654 $1,844 $1,874
Cuming County $1,462 $1,718 $1,810 $2,018 $2,051
Custer County $1,484 $1,743 $1,837 $2,048 $2,081
Dakota County $1,645 $1,932 $2,036 $2,270 $2,307
Dawes County $1,378 $1,619 $1,706 $1,902 $1,933
Dawson County $1,414 $1,661 $1,750 $1,951 $1,983
Deuel County $1,265 $1,486 $1,566 $1,746 $1,774
Dixon County $1,438 $1,689 $1,780 $1,985 $2,017
Dodge County $1,541 $1,810 $1,907 $2,126 $2,161
Douglas County $1,833 $2,152 $2,268 $2,529 $2,570
Dundy County $1,387 $1,628 $1,716 $1,913 $1,944
Fillmore County $1,345 $1,580 $1,665 $1,856 $1,886
Franklin County $1,334 $1,567 $1,651 $1,841 $1,871
Frontier County $1,455 $1,709 $1,801 $2,008 $2,041
Furnas County $1,320 $1,551 $1,634 $1,822 $1,851
Gage County $1,450 $1,703 $1,795 $2,001 $2,034
Garden County $1,106 $1,299 $1,369 $1,526 $1,551
Garfield County $1,436 $1,686 $1,777 $1,981 $2,013
Gosper County $1,559 $1,831 $1,929 $2,151 $2,186
Grant County $1,262 $1,482 $1,562 $1,742 $1,770
Greeley County $1,377 $1,617 $1,704 $1,900 $1,931
Hall County $1,607 $1,888 $1,989 $2,218 $2,254
Hamilton County $1,534 $1,802 $1,899 $2,117 $2,152
Harlan County $1,462 $1,717 $1,809 $2,017 $2,050
Hayes County $1,584 $1,860 $1,960 $2,185 $2,221
Hitchcock County $1,187 $1,394 $1,469 $1,638 $1,664
Holt County $1,391 $1,633 $1,721 $1,919 $1,950
Hooker County $1,332 $1,564 $1,648 $1,838 $1,867
Howard County $1,595 $1,873 $1,974 $2,201 $2,237
Jefferson County $1,433 $1,684 $1,774 $1,978 $2,010
Johnson County $1,391 $1,633 $1,721 $1,919 $1,950
Kearney County $1,650 $1,938 $2,042 $2,277 $2,314
Keith County $1,475 $1,733 $1,826 $2,036 $2,069
Keya Paha County $1,541 $1,810 $1,907 $2,126 $2,161
Kimball County $1,605 $1,886 $1,987 $2,216 $2,251
Knox County $1,353 $1,590 $1,675 $1,868 $1,898
Lancaster County $1,737 $2,040 $2,150 $2,397 $2,436
Lincoln County $1,624 $1,907 $2,010 $2,241 $2,277
Logan County $1,613 $1,894 $1,996 $2,226 $2,261
Loup County $1,354 $1,591 $1,676 $1,869 $1,899
McPherson County $1,252 $1,470 $1,549 $1,727 $1,755
Madison County $1,527 $1,794 $1,890 $2,107 $2,141
Merrick County $1,387 $1,628 $1,716 $1,913 $1,944
Morrill County $1,430 $1,680 $1,770 $1,974 $2,005
Nance County $1,464 $1,720 $1,812 $2,020 $2,053
Nemaha County $1,374 $1,614 $1,701 $1,897 $1,927
Nuckolls County $1,422 $1,670 $1,760 $1,962 $1,994
Otoe County $1,606 $1,887 $1,988 $2,217 $2,252
Pawnee County $1,400 $1,645 $1,733 $1,932 $1,963
Perkins County $1,339 $1,572 $1,657 $1,848 $1,877
Phelps County $1,478 $1,736 $1,829 $2,039 $2,072
Pierce County $1,488 $1,747 $1,841 $2,053 $2,086
Platte County $1,564 $1,837 $1,936 $2,159 $2,193
Polk County $1,391 $1,633 $1,721 $1,919 $1,950
Red Willow County $1,386 $1,628 $1,715 $1,912 $1,943
Richardson County $1,218 $1,430 $1,507 $1,680 $1,707
Rock County $1,252 $1,470 $1,549 $1,727 $1,755
Saline County $1,666 $1,957 $2,062 $2,299 $2,336
Sarpy County $1,973 $2,317 $2,442 $2,723 $2,767
Saunders County $1,735 $2,038 $2,147 $2,394 $2,433
Scotts Bluff County $1,580 $1,856 $1,956 $2,181 $2,216
Seward County $1,638 $1,924 $2,027 $2,260 $2,297
Sheridan County $1,350 $1,586 $1,671 $1,863 $1,893
Sherman County $1,283 $1,507 $1,588 $1,771 $1,799
Sioux County $1,620 $1,903 $2,005 $2,236 $2,272
Stanton County $1,477 $1,735 $1,828 $2,038 $2,071
Thayer County $1,327 $1,558 $1,642 $1,831 $1,860
Thomas County $1,105 $1,297 $1,367 $1,524 $1,549
Thurston County $1,340 $1,574 $1,659 $1,850 $1,880
Valley County $1,319 $1,550 $1,633 $1,821 $1,850
Washington County $1,920 $2,255 $2,376 $2,649 $2,692
Wayne County $1,399 $1,644 $1,732 $1,931 $1,962
Webster County $1,281 $1,505 $1,586 $1,768 $1,797
Wheeler County $1,415 $1,662 $1,751 $1,952 $1,984
York County $1,440 $1,691 $1,782 $1,987 $2,019