Iowa IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 99 county-level areas in Iowa using the verified 2026 IRS collection financial standards. Find your county or county equivalent, then use the column for your household size. The last housing column is for five or more people. These figures support a collection financial analysis; they do not show how much an individual household must pay the IRS.
Housing and utilities are one combined category. For the normal local-standard treatment, compare actual eligible spending with the applicable limit. Documented necessary costs can require individual consideration. Food, clothing and related national allowances and age-based healthcare amounts are listed on the standards hub. IRS collection-standard rules
Housing table introduction
The table below shows all verified county-level rows for Iowa. Amounts are monthly. County count means distinct source rows, including county equivalents where applicable; do not substitute a guessed political-county count. Missing or unverified values display “Not verified” and block affected calculations.
| County / equivalent | 1 person | 2 people | 3 people | 4 people | 5 or more |
|---|---|---|---|---|---|
| Adair County STD-04 | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Adams County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Allamakee County STD-04 | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Appanoose County STD-04 | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Audubon County STD-04 | $1,357 | $1,594 | $1,680 | $1,873 | $1,903 |
| Benton County STD-04 | $1,653 | $1,942 | $2,046 | $2,281 | $2,318 |
| Black Hawk County STD-04 | $1,572 | $1,846 | $1,945 | $2,169 | $2,204 |
| Boone County STD-04 | $1,746 | $2,051 | $2,161 | $2,410 | $2,448 |
| Bremer County STD-04 | $1,706 | $2,004 | $2,112 | $2,355 | $2,393 |
| Buchanan County STD-04 | $1,526 | $1,793 | $1,889 | $2,106 | $2,140 |
| Buena Vista County STD-04 | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |
| Butler County STD-04 | $1,477 | $1,735 | $1,828 | $2,038 | $2,071 |
| Calhoun County STD-04 | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Carroll County STD-04 | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Cass County STD-04 | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Cedar County STD-04 | $1,650 | $1,938 | $2,042 | $2,277 | $2,314 |
| Cerro Gordo County STD-04 | $1,517 | $1,781 | $1,877 | $2,093 | $2,127 |
| Cherokee County STD-04 | $1,467 | $1,722 | $1,815 | $2,024 | $2,056 |
| Chickasaw County STD-04 | $1,489 | $1,749 | $1,843 | $2,055 | $2,088 |
| Clarke County STD-04 | $1,560 | $1,833 | $1,931 | $2,153 | $2,188 |
| Clay County STD-04 | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Clayton County STD-04 | $1,507 | $1,770 | $1,865 | $2,079 | $2,113 |
| Clinton County STD-04 | $1,490 | $1,750 | $1,844 | $2,056 | $2,089 |
| Crawford County STD-04 | $1,439 | $1,690 | $1,781 | $1,986 | $2,018 |
| Dallas County STD-04 | $2,200 | $2,584 | $2,723 | $3,036 | $3,085 |
| Davis County STD-04 | $1,553 | $1,824 | $1,922 | $2,143 | $2,178 |
| Decatur County STD-04 | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Delaware County STD-04 | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Des Moines County STD-04 | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Dickinson County STD-04 | $1,657 | $1,946 | $2,051 | $2,287 | $2,324 |
| Dubuque County STD-04 | $1,686 | $1,981 | $2,087 | $2,327 | $2,365 |
| Emmet County STD-04 | $1,266 | $1,487 | $1,567 | $1,747 | $1,775 |
| Fayette County STD-04 | $1,408 | $1,654 | $1,743 | $1,943 | $1,975 |
| Floyd County STD-04 | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Franklin County STD-04 | $1,315 | $1,544 | $1,627 | $1,814 | $1,843 |
| Fremont County STD-04 | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Greene County STD-04 | $1,368 | $1,607 | $1,693 | $1,888 | $1,918 |
| Grundy County STD-04 | $1,623 | $1,907 | $2,009 | $2,240 | $2,276 |
| Guthrie County STD-04 | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Hamilton County STD-04 | $1,500 | $1,761 | $1,856 | $2,069 | $2,103 |
| Hancock County STD-04 | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Hardin County STD-04 | $1,406 | $1,651 | $1,740 | $1,940 | $1,971 |
| Harrison County STD-04 | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Henry County STD-04 | $1,474 | $1,731 | $1,824 | $2,034 | $2,067 |
| Howard County STD-04 | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Humboldt County STD-04 | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Ida County STD-04 | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Iowa County STD-04 | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| Jackson County STD-04 | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Jasper County STD-04 | $1,548 | $1,818 | $1,916 | $2,136 | $2,171 |
| Jefferson County STD-04 | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| Johnson County STD-04 | $2,018 | $2,370 | $2,497 | $2,784 | $2,829 |
| Jones County STD-04 | $1,600 | $1,879 | $1,980 | $2,208 | $2,243 |
| Keokuk County STD-04 | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Kossuth County STD-04 | $1,416 | $1,664 | $1,753 | $1,955 | $1,986 |
| Lee County STD-04 | $1,463 | $1,719 | $1,811 | $2,019 | $2,052 |
| Linn County STD-04 | $1,705 | $2,002 | $2,110 | $2,353 | $2,391 |
| Louisa County STD-04 | $1,453 | $1,706 | $1,798 | $2,005 | $2,037 |
| Lucas County STD-04 | $1,504 | $1,767 | $1,862 | $2,076 | $2,110 |
| Lyon County STD-04 | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Madison County STD-04 | $1,841 | $2,162 | $2,278 | $2,540 | $2,581 |
| Mahaska County STD-04 | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Marion County STD-04 | $1,673 | $1,964 | $2,070 | $2,308 | $2,345 |
| Marshall County STD-04 | $1,488 | $1,748 | $1,842 | $2,054 | $2,087 |
| Mills County STD-04 | $1,763 | $2,071 | $2,182 | $2,433 | $2,472 |
| Mitchell County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Monona County STD-04 | $1,370 | $1,609 | $1,695 | $1,890 | $1,920 |
| Monroe County STD-04 | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Montgomery County STD-04 | $1,288 | $1,513 | $1,594 | $1,777 | $1,806 |
| Muscatine County STD-04 | $1,568 | $1,841 | $1,940 | $2,163 | $2,198 |
| O'Brien County STD-04 | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Osceola County STD-04 | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Page County STD-04 | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Palo Alto County STD-04 | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Plymouth County STD-04 | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Pocahontas County STD-04 | $1,332 | $1,565 | $1,649 | $1,839 | $1,868 |
| Polk County STD-04 | $1,840 | $2,161 | $2,277 | $2,539 | $2,580 |
| Pottawattamie County STD-04 | $1,628 | $1,912 | $2,015 | $2,247 | $2,283 |
| Poweshiek County STD-04 | $1,702 | $1,999 | $2,106 | $2,348 | $2,386 |
| Ringgold County STD-04 | $1,866 | $2,192 | $2,310 | $2,576 | $2,617 |
| Sac County STD-04 | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Scott County STD-04 | $1,694 | $1,990 | $2,097 | $2,338 | $2,376 |
| Shelby County STD-04 | $1,483 | $1,742 | $1,836 | $2,047 | $2,080 |
| Sioux County STD-04 | $1,765 | $2,073 | $2,184 | $2,435 | $2,474 |
| Story County STD-04 | $1,813 | $2,130 | $2,244 | $2,502 | $2,542 |
| Tama County STD-04 | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Taylor County STD-04 | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Union County STD-04 | $1,418 | $1,665 | $1,755 | $1,957 | $1,988 |
| Van Buren County STD-04 | $1,518 | $1,783 | $1,879 | $2,095 | $2,129 |
| Wapello County STD-04 | $1,405 | $1,650 | $1,739 | $1,939 | $1,970 |
| Warren County STD-04 | $1,904 | $2,237 | $2,357 | $2,628 | $2,670 |
| Washington County STD-04 | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Wayne County STD-04 | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Webster County STD-04 | $1,440 | $1,691 | $1,782 | $1,987 | $2,019 |
| Winnebago County STD-04 | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Winneshiek County STD-04 | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Woodbury County STD-04 | $1,571 | $1,845 | $1,944 | $2,168 | $2,203 |
| Worth County STD-04 | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Wright County STD-04 | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Iowa. Some counties use a metropolitan amount instead of the wider regional amount. Use the documented county-to-area mapping. Ownership payments and operating costs are separate categories; a paid-off vehicle does not receive a loan-payment allowance. IRS transportation guidance
| Region / metropolitan area | 1 vehicle | 2 vehicles | Rule and source | Coverage |
|---|---|---|---|---|
| Midwest region | $263 | $526 | STD-06 · Local transportation standards | County coverageAdair County; Adams County; Allamakee County; Appanoose County; Audubon County; Benton County; Black Hawk County; Boone County; Bremer County; Buchanan County; Buena Vista County; Butler County; Calhoun County; Carroll County; Cass County; Cedar County; Cerro Gordo County; Cherokee County; Chickasaw County; Clarke County; Clay County; Clayton County; Clinton County; Crawford County; Dallas County; Davis County; Decatur County; Delaware County; Des Moines County; Dickinson County; Dubuque County; Emmet County; Fayette County; Floyd County; Franklin County; Fremont County; Greene County; Grundy County; Guthrie County; Hamilton County; Hancock County; Hardin County; Harrison County; Henry County; Howard County; Humboldt County; Ida County; Iowa County; Jackson County; Jasper County; Jefferson County; Johnson County; Jones County; Keokuk County; Kossuth County; Lee County; Linn County; Louisa County; Lucas County; Lyon County; Madison County; Mahaska County; Marion County; Marshall County; Mills County; Mitchell County; Monona County; Monroe County; Montgomery County; Muscatine County; O'Brien County; Osceola County; Page County; Palo Alto County; Plymouth County; Pocahontas County; Polk County; Pottawattamie County; Poweshiek County; Ringgold County; Sac County; Scott County; Shelby County; Sioux County; Story County; Tama County; Taylor County; Union County; Van Buren County; Wapello County; Warren County; Washington County; Wayne County; Webster County; Winnebago County; Winneshiek County; Woodbury County; Worth County; Wright County |
Open the OIC worksheet with Iowa selected
DIY and when to get help
You can use this reference and the linked IRS tables without hiring anyone. Seek help if your household shares expenses with someone who does not owe the tax, your necessary costs exceed a normal limit, or the correct county or metropolitan area is unclear.
Questions you may have
Is there one housing allowance for all of Iowa?
No. Housing and utilities figures vary by county-level area and household-size band. Confirm the row for where you live and use the current effective period. Official state table
Do I automatically get the full housing amount?
Ordinarily the local-standard rule compares actual eligible expenses with the limit. Documented exceptions require IRS consideration. The table alone does not establish the amount allowed in your case. IRS rules
Can I use this page to calculate an offer?
It provides only part of the information. An offer illustration also needs income, other expenses, asset treatments and the application conditions. Use the OIC worksheet and read its limits.