Nebraska IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 93 county-level areas in Nebraska 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 Nebraska. 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 |
|---|---|---|---|---|---|
| Adams County STD-04 | $1,601 | $1,881 | $1,982 | $2,210 | $2,246 |
| Antelope County STD-04 | $1,446 | $1,699 | $1,790 | $1,996 | $2,028 |
| Arthur County STD-04 | $1,614 | $1,896 | $1,998 | $2,228 | $2,264 |
| Banner County STD-04 | $1,812 | $2,128 | $2,242 | $2,500 | $2,540 |
| Blaine County STD-04 | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Boone County STD-04 | $1,592 | $1,870 | $1,970 | $2,197 | $2,232 |
| Box Butte County STD-04 | $1,530 | $1,797 | $1,894 | $2,112 | $2,146 |
| Boyd County STD-04 | $1,764 | $2,072 | $2,183 | $2,434 | $2,473 |
| Brown County STD-04 | $1,176 | $1,381 | $1,455 | $1,622 | $1,649 |
| Buffalo County STD-04 | $1,815 | $2,131 | $2,246 | $2,504 | $2,545 |
| Burt County STD-04 | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Butler County STD-04 | $1,618 | $1,901 | $2,003 | $2,233 | $2,269 |
| Cass County STD-04 | $1,956 | $2,298 | $2,421 | $2,699 | $2,743 |
| Cedar County STD-04 | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Chase County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Cherry County STD-04 | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Cheyenne County STD-04 | $1,599 | $1,878 | $1,979 | $2,207 | $2,242 |
| Clay County STD-04 | $1,487 | $1,746 | $1,840 | $2,052 | $2,085 |
| Colfax County STD-04 | $1,417 | $1,665 | $1,754 | $1,956 | $1,987 |
| Cuming County STD-04 | $1,599 | $1,878 | $1,979 | $2,207 | $2,242 |
| Custer County STD-04 | $1,533 | $1,800 | $1,897 | $2,115 | $2,149 |
| Dakota County STD-04 | $1,810 | $2,126 | $2,240 | $2,498 | $2,538 |
| Dawes County STD-04 | $1,391 | $1,634 | $1,722 | $1,920 | $1,951 |
| Dawson County STD-04 | $1,564 | $1,837 | $1,936 | $2,159 | $2,193 |
| Deuel County STD-04 | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Dixon County STD-04 | $1,503 | $1,765 | $1,860 | $2,074 | $2,107 |
| Dodge County STD-04 | $1,642 | $1,928 | $2,032 | $2,266 | $2,302 |
| Douglas County STD-04 | $1,980 | $2,325 | $2,450 | $2,732 | $2,776 |
| Dundy County STD-04 | $1,214 | $1,426 | $1,503 | $1,676 | $1,703 |
| Fillmore County STD-04 | $1,413 | $1,660 | $1,749 | $1,950 | $1,982 |
| Franklin County STD-04 | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Frontier County STD-04 | $1,546 | $1,815 | $1,913 | $2,133 | $2,167 |
| Furnas County STD-04 | $1,474 | $1,731 | $1,824 | $2,034 | $2,067 |
| Gage County STD-04 | $1,547 | $1,817 | $1,915 | $2,135 | $2,170 |
| Garden County STD-04 | $1,194 | $1,403 | $1,478 | $1,648 | $1,675 |
| Garfield County STD-04 | $1,534 | $1,802 | $1,899 | $2,117 | $2,152 |
| Gosper County STD-04 | $1,727 | $2,028 | $2,137 | $2,383 | $2,421 |
| Grant County STD-04 | $1,293 | $1,518 | $1,600 | $1,784 | $1,813 |
| Greeley County STD-04 | $1,526 | $1,792 | $1,888 | $2,105 | $2,139 |
| Hall County STD-04 | $1,734 | $2,037 | $2,146 | $2,393 | $2,431 |
| Hamilton County STD-04 | $1,683 | $1,977 | $2,083 | $2,323 | $2,360 |
| Harlan County STD-04 | $1,458 | $1,713 | $1,805 | $2,013 | $2,045 |
| Hayes County STD-04 | $1,798 | $2,112 | $2,225 | $2,481 | $2,521 |
| Hitchcock County STD-04 | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Holt County STD-04 | $1,581 | $1,857 | $1,957 | $2,182 | $2,217 |
| Hooker County STD-04 | $1,476 | $1,734 | $1,827 | $2,037 | $2,070 |
| Howard County STD-04 | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Jefferson County STD-04 | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |
| Johnson County STD-04 | $1,508 | $1,771 | $1,866 | $2,081 | $2,114 |
| Kearney County STD-04 | $1,697 | $1,993 | $2,100 | $2,342 | $2,379 |
| Keith County STD-04 | $1,485 | $1,744 | $1,838 | $2,049 | $2,082 |
| Keya Paha County STD-04 | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Kimball County STD-04 | $1,458 | $1,712 | $1,804 | $2,011 | $2,044 |
| Knox County STD-04 | $1,395 | $1,639 | $1,727 | $1,926 | $1,957 |
| Lancaster County STD-04 | $1,841 | $2,162 | $2,278 | $2,540 | $2,581 |
| Lincoln County STD-04 | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Logan County STD-04 | $1,754 | $2,060 | $2,171 | $2,421 | $2,460 |
| Loup County STD-04 | $1,615 | $1,897 | $1,999 | $2,229 | $2,265 |
| McPherson County STD-04 | $1,919 | $2,254 | $2,375 | $2,648 | $2,691 |
| Madison County STD-04 | $1,605 | $1,886 | $1,987 | $2,216 | $2,251 |
| Merrick County STD-04 | $1,508 | $1,771 | $1,866 | $2,081 | $2,114 |
| Morrill County STD-04 | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Nance County STD-04 | $1,490 | $1,750 | $1,844 | $2,056 | $2,089 |
| Nemaha County STD-04 | $1,417 | $1,665 | $1,754 | $1,956 | $1,987 |
| Nuckolls County STD-04 | $1,394 | $1,637 | $1,725 | $1,923 | $1,954 |
| Otoe County STD-04 | $1,669 | $1,961 | $2,066 | $2,304 | $2,341 |
| Pawnee County STD-04 | $1,570 | $1,844 | $1,943 | $2,166 | $2,201 |
| Perkins County STD-04 | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Phelps County STD-04 | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Pierce County STD-04 | $1,660 | $1,950 | $2,055 | $2,291 | $2,328 |
| Platte County STD-04 | $1,723 | $2,023 | $2,132 | $2,377 | $2,416 |
| Polk County STD-04 | $1,615 | $1,897 | $1,999 | $2,229 | $2,265 |
| Red Willow County STD-04 | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Richardson County STD-04 | $1,391 | $1,634 | $1,722 | $1,920 | $1,951 |
| Rock County STD-04 | $1,353 | $1,589 | $1,674 | $1,867 | $1,897 |
| Saline County STD-04 | $1,784 | $2,095 | $2,208 | $2,462 | $2,502 |
| Sarpy County STD-04 | $2,132 | $2,504 | $2,639 | $2,942 | $2,990 |
| Saunders County STD-04 | $1,875 | $2,203 | $2,321 | $2,588 | $2,630 |
| Scotts Bluff County STD-04 | $1,630 | $1,914 | $2,017 | $2,249 | $2,285 |
| Seward County STD-04 | $1,734 | $2,037 | $2,146 | $2,393 | $2,431 |
| Sheridan County STD-04 | $1,480 | $1,739 | $1,832 | $2,043 | $2,076 |
| Sherman County STD-04 | $1,359 | $1,596 | $1,682 | $1,875 | $1,906 |
| Sioux County STD-04 | $1,622 | $1,906 | $2,008 | $2,239 | $2,275 |
| Stanton County STD-04 | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Thayer County STD-04 | $1,332 | $1,565 | $1,649 | $1,839 | $1,868 |
| Thomas County STD-04 | $1,181 | $1,387 | $1,462 | $1,630 | $1,656 |
| Thurston County STD-04 | $1,521 | $1,786 | $1,882 | $2,098 | $2,132 |
| Valley County STD-04 | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Washington County STD-04 | $1,884 | $2,213 | $2,332 | $2,600 | $2,642 |
| Wayne County STD-04 | $1,547 | $1,817 | $1,915 | $2,135 | $2,170 |
| Webster County STD-04 | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Wheeler County STD-04 | $1,810 | $2,126 | $2,240 | $2,498 | $2,538 |
| York County STD-04 | $1,563 | $1,835 | $1,934 | $2,156 | $2,191 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Nebraska. 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 coverageAdams County; Antelope County; Arthur County; Banner County; Blaine County; Boone County; Box Butte County; Boyd County; Brown County; Buffalo County; Burt County; Butler County; Cass County; Cedar County; Chase County; Cherry County; Cheyenne County; Clay County; Colfax County; Cuming County; Custer County; Dakota County; Dawes County; Dawson County; Deuel County; Dixon County; Dodge County; Douglas County; Dundy County; Fillmore County; Franklin County; Frontier County; Furnas County; Gage County; Garden County; Garfield County; Gosper County; Grant County; Greeley County; Hall County; Hamilton County; Harlan County; Hayes County; Hitchcock County; Holt County; Hooker County; Howard County; Jefferson County; Johnson County; Kearney County; Keith County; Keya Paha County; Kimball County; Knox County; Lancaster County; Lincoln County; Logan County; Loup County; McPherson County; Madison County; Merrick County; Morrill County; Nance County; Nemaha County; Nuckolls County; Otoe County; Pawnee County; Perkins County; Phelps County; Pierce County; Platte County; Polk County; Red Willow County; Richardson County; Rock County; Saline County; Sarpy County; Saunders County; Scotts Bluff County; Seward County; Sheridan County; Sherman County; Sioux County; Stanton County; Thayer County; Thomas County; Thurston County; Valley County; Washington County; Wayne County; Webster County; Wheeler County; York County |
Open the OIC worksheet with Nebraska 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 Nebraska?
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.