Iowa - 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
Adair County $1,446 $1,699 $1,790 $1,996 $2,028
Adams County $1,427 $1,676 $1,766 $1,969 $2,001
Allamakee County $1,476 $1,734 $1,827 $2,037 $2,070
Appanoose County $1,329 $1,561 $1,645 $1,834 $1,864
Audubon County $1,243 $1,460 $1,538 $1,715 $1,743
Benton County $1,574 $1,849 $1,948 $2,172 $2,207
Black Hawk County $1,505 $1,768 $1,863 $2,077 $2,111
Boone County $1,572 $1,847 $1,946 $2,170 $2,205
Bremer County $1,597 $1,876 $1,977 $2,204 $2,240
Buchanan County $1,496 $1,758 $1,852 $2,065 $2,098
Buena Vista County $1,350 $1,586 $1,671 $1,863 $1,893
Butler County $1,373 $1,612 $1,699 $1,894 $1,925
Calhoun County $1,255 $1,474 $1,553 $1,732 $1,760
Carroll County $1,384 $1,626 $1,713 $1,910 $1,941
Cass County $1,301 $1,528 $1,610 $1,795 $1,824
Cedar County $1,547 $1,817 $1,915 $2,135 $2,170
Cerro Gordo County $1,441 $1,692 $1,783 $1,988 $2,020
Cherokee County $1,318 $1,548 $1,631 $1,819 $1,848
Chickasaw County $1,386 $1,628 $1,715 $1,912 $1,943
Clarke County $1,538 $1,807 $1,904 $2,123 $2,157
Clay County $1,400 $1,645 $1,733 $1,932 $1,963
Clayton County $1,401 $1,646 $1,734 $1,933 $1,965
Clinton County $1,430 $1,680 $1,770 $1,974 $2,005
Crawford County $1,326 $1,557 $1,641 $1,830 $1,859
Dallas County $2,087 $2,451 $2,583 $2,880 $2,927
Davis County $1,501 $1,763 $1,858 $2,072 $2,105
Decatur County $1,370 $1,609 $1,695 $1,890 $1,920
Delaware County $1,471 $1,727 $1,820 $2,029 $2,062
Des Moines County $1,408 $1,654 $1,743 $1,943 $1,975
Dickinson County $1,509 $1,773 $1,868 $2,083 $2,116
Dubuque County $1,631 $1,915 $2,018 $2,250 $2,286
Emmet County $1,199 $1,408 $1,484 $1,655 $1,681
Fayette County $1,349 $1,585 $1,670 $1,862 $1,892
Floyd County $1,342 $1,576 $1,661 $1,852 $1,882
Franklin County $1,201 $1,411 $1,487 $1,658 $1,685
Fremont County $1,427 $1,676 $1,766 $1,969 $2,001
Greene County $1,280 $1,503 $1,584 $1,766 $1,795
Grundy County $1,522 $1,788 $1,884 $2,101 $2,135
Guthrie County $1,530 $1,797 $1,894 $2,112 $2,146
Hamilton County $1,317 $1,547 $1,630 $1,817 $1,847
Hancock County $1,283 $1,507 $1,588 $1,771 $1,799
Hardin County $1,325 $1,556 $1,640 $1,829 $1,858
Harrison County $1,442 $1,694 $1,785 $1,990 $2,022
Henry County $1,399 $1,644 $1,732 $1,931 $1,962
Howard County $1,315 $1,544 $1,627 $1,814 $1,843
Humboldt County $1,338 $1,572 $1,656 $1,846 $1,876
Ida County $1,230 $1,444 $1,522 $1,697 $1,724
Iowa County $1,601 $1,880 $1,981 $2,209 $2,244
Jackson County $1,458 $1,712 $1,804 $2,011 $2,044
Jasper County $1,485 $1,744 $1,838 $2,049 $2,082
Jefferson County $1,460 $1,715 $1,807 $2,015 $2,047
Johnson County $1,957 $2,298 $2,422 $2,701 $2,744
Jones County $1,509 $1,772 $1,867 $2,082 $2,115
Keokuk County $1,326 $1,557 $1,641 $1,830 $1,859
Kossuth County $1,327 $1,558 $1,642 $1,831 $1,860
Lee County $1,370 $1,610 $1,696 $1,891 $1,922
Linn County $1,623 $1,907 $2,009 $2,240 $2,276
Louisa County $1,433 $1,684 $1,774 $1,978 $2,010
Lucas County $1,413 $1,660 $1,749 $1,950 $1,982
Lyon County $1,438 $1,689 $1,780 $1,985 $2,017
Madison County $1,847 $2,169 $2,286 $2,549 $2,590
Mahaska County $1,399 $1,644 $1,732 $1,931 $1,962
Marion County $1,576 $1,851 $1,951 $2,175 $2,210
Marshall County $1,380 $1,621 $1,708 $1,904 $1,935
Mills County $1,644 $1,931 $2,035 $2,269 $2,306
Mitchell County $1,390 $1,632 $1,720 $1,918 $1,949
Monona County $1,297 $1,523 $1,605 $1,790 $1,818
Monroe County $1,321 $1,552 $1,635 $1,823 $1,852
Montgomery County $1,227 $1,442 $1,519 $1,694 $1,721
Muscatine County $1,519 $1,784 $1,880 $2,096 $2,130
O'Brien County $1,426 $1,675 $1,765 $1,968 $2,000
Osceola County $1,304 $1,532 $1,614 $1,800 $1,829
Page County $1,275 $1,498 $1,578 $1,759 $1,788
Palo Alto County $1,292 $1,517 $1,599 $1,783 $1,812
Plymouth County $1,538 $1,807 $1,904 $2,123 $2,157
Pocahontas County $1,302 $1,529 $1,611 $1,796 $1,825
Polk County $1,753 $2,058 $2,169 $2,418 $2,457
Pottawattamie County $1,572 $1,846 $1,945 $2,169 $2,204
Poweshiek County $1,561 $1,833 $1,932 $2,154 $2,189
Ringgold County $1,580 $1,855 $1,955 $2,180 $2,215
Sac County $1,269 $1,491 $1,571 $1,752 $1,780
Scott County $1,637 $1,923 $2,026 $2,259 $2,295
Shelby County $1,469 $1,725 $1,818 $2,027 $2,060
Sioux County $1,591 $1,869 $1,969 $2,195 $2,231
Story County $1,742 $2,046 $2,156 $2,404 $2,443
Tama County $1,462 $1,717 $1,809 $2,017 $2,050
Taylor County $1,306 $1,534 $1,616 $1,802 $1,831
Union County $1,294 $1,519 $1,601 $1,785 $1,814
Van Buren County $1,437 $1,688 $1,779 $1,984 $2,016
Wapello County $1,319 $1,549 $1,632 $1,820 $1,849
Warren County $1,770 $2,079 $2,191 $2,443 $2,482
Washington County $1,660 $1,949 $2,054 $2,290 $2,327
Wayne County $1,285 $1,509 $1,590 $1,773 $1,801
Webster County $1,338 $1,572 $1,656 $1,846 $1,876
Winnebago County $1,381 $1,622 $1,709 $1,906 $1,936
Winneshiek County $1,628 $1,912 $2,015 $2,247 $2,283
Woodbury County $1,475 $1,732 $1,825 $2,035 $2,068
Worth County $1,290 $1,516 $1,597 $1,781 $1,809
Wright County $1,180 $1,386 $1,460 $1,628 $1,654