South Dakota IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 66 county-level areas in South Dakota 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 South Dakota. 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 |
|---|---|---|---|---|---|
| Aurora County STD-04 | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Beadle County STD-04 | $1,559 | $1,831 | $1,929 | $2,151 | $2,186 |
| Bennett County STD-04 | $1,408 | $1,654 | $1,743 | $1,943 | $1,975 |
| Bon Homme County STD-04 | $1,538 | $1,806 | $1,903 | $2,122 | $2,156 |
| Brookings County STD-04 | $1,835 | $2,155 | $2,271 | $2,532 | $2,573 |
| Brown County STD-04 | $1,668 | $1,959 | $2,064 | $2,301 | $2,339 |
| Brule County STD-04 | $1,589 | $1,867 | $1,967 | $2,193 | $2,229 |
| Buffalo County STD-04 | $1,538 | $1,806 | $1,903 | $2,122 | $2,156 |
| Butte County STD-04 | $1,799 | $2,113 | $2,227 | $2,483 | $2,523 |
| Campbell County STD-04 | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Charles Mix County STD-04 | $1,849 | $2,171 | $2,288 | $2,551 | $2,592 |
| Clark County STD-04 | $1,437 | $1,688 | $1,779 | $1,984 | $2,016 |
| Clay County STD-04 | $1,764 | $2,072 | $2,183 | $2,434 | $2,473 |
| Codington County STD-04 | $1,655 | $1,944 | $2,048 | $2,284 | $2,320 |
| Corson County STD-04 | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Custer County STD-04 | $1,966 | $2,309 | $2,433 | $2,713 | $2,757 |
| Davison County STD-04 | $1,597 | $1,875 | $1,976 | $2,203 | $2,239 |
| Day County STD-04 | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Deuel County STD-04 | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Dewey County STD-04 | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Douglas County STD-04 | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Edmunds County STD-04 | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| Fall River County STD-04 | $1,531 | $1,798 | $1,895 | $2,113 | $2,147 |
| Faulk County STD-04 | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Grant County STD-04 | $1,548 | $1,818 | $1,916 | $2,136 | $2,171 |
| Gregory County STD-04 | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Haakon County STD-04 | $1,512 | $1,776 | $1,871 | $2,086 | $2,120 |
| Hamlin County STD-04 | $1,680 | $1,973 | $2,079 | $2,318 | $2,356 |
| Hand County STD-04 | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Hanson County STD-04 | $1,661 | $1,951 | $2,056 | $2,292 | $2,329 |
| Harding County STD-04 | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Hughes County STD-04 | $1,735 | $2,038 | $2,147 | $2,394 | $2,433 |
| Hutchinson County STD-04 | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Hyde County STD-04 | $1,719 | $2,019 | $2,128 | $2,373 | $2,411 |
| Jackson County STD-04 | $1,441 | $1,693 | $1,784 | $1,989 | $2,021 |
| Jerauld County STD-04 | $1,737 | $2,040 | $2,150 | $2,397 | $2,436 |
| Jones County STD-04 | $1,573 | $1,848 | $1,947 | $2,171 | $2,206 |
| Kingsbury County STD-04 | $1,588 | $1,865 | $1,965 | $2,191 | $2,226 |
| Lake County STD-04 | $1,706 | $2,004 | $2,112 | $2,355 | $2,393 |
| Lawrence County STD-04 | $1,799 | $2,112 | $2,226 | $2,482 | $2,522 |
| Lincoln County STD-04 | $2,009 | $2,359 | $2,486 | $2,772 | $2,817 |
| Lyman County STD-04 | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| McCook County STD-04 | $1,772 | $2,081 | $2,193 | $2,445 | $2,485 |
| McPherson County STD-04 | $1,280 | $1,503 | $1,584 | $1,766 | $1,795 |
| Marshall County STD-04 | $1,526 | $1,793 | $1,889 | $2,106 | $2,140 |
| Meade County STD-04 | $1,886 | $2,215 | $2,334 | $2,602 | $2,644 |
| Mellette County STD-04 | $1,223 | $1,436 | $1,513 | $1,687 | $1,714 |
| Miner County STD-04 | $1,509 | $1,773 | $1,868 | $2,083 | $2,116 |
| Minnehaha County STD-04 | $1,828 | $2,147 | $2,262 | $2,522 | $2,563 |
| Moody County STD-04 | $1,791 | $2,103 | $2,216 | $2,471 | $2,511 |
| Oglala Lakota County STD-04 | $1,088 | $1,277 | $1,346 | $1,501 | $1,525 |
| Pennington County STD-04 | $1,893 | $2,224 | $2,343 | $2,612 | $2,655 |
| Perkins County STD-04 | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Potter County STD-04 | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Roberts County STD-04 | $1,690 | $1,985 | $2,092 | $2,333 | $2,370 |
| Sanborn County STD-04 | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Spink County STD-04 | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Stanley County STD-04 | $1,558 | $1,830 | $1,928 | $2,150 | $2,184 |
| Sully County STD-04 | $1,669 | $1,960 | $2,065 | $2,302 | $2,340 |
| Todd County STD-04 | $1,307 | $1,535 | $1,617 | $1,803 | $1,832 |
| Tripp County STD-04 | $1,478 | $1,736 | $1,829 | $2,039 | $2,072 |
| Turner County STD-04 | $1,678 | $1,971 | $2,077 | $2,316 | $2,353 |
| Union County STD-04 | $1,854 | $2,178 | $2,295 | $2,559 | $2,600 |
| Walworth County STD-04 | $1,667 | $1,958 | $2,063 | $2,300 | $2,337 |
| Yankton County STD-04 | $1,614 | $1,896 | $1,998 | $2,228 | $2,264 |
| Ziebach County STD-04 | $1,501 | $1,763 | $1,858 | $2,072 | $2,105 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within South Dakota. 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 coverageAurora County; Beadle County; Bennett County; Bon Homme County; Brookings County; Brown County; Brule County; Buffalo County; Butte County; Campbell County; Charles Mix County; Clark County; Clay County; Codington County; Corson County; Custer County; Davison County; Day County; Deuel County; Dewey County; Douglas County; Edmunds County; Fall River County; Faulk County; Grant County; Gregory County; Haakon County; Hamlin County; Hand County; Hanson County; Harding County; Hughes County; Hutchinson County; Hyde County; Jackson County; Jerauld County; Jones County; Kingsbury County; Lake County; Lawrence County; Lincoln County; Lyman County; McCook County; McPherson County; Marshall County; Meade County; Mellette County; Miner County; Minnehaha County; Moody County; Oglala Lakota County; Pennington County; Perkins County; Potter County; Roberts County; Sanborn County; Spink County; Stanley County; Sully County; Todd County; Tripp County; Turner County; Union County; Walworth County; Yankton County; Ziebach County |
Open the OIC worksheet with South Dakota 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 South Dakota?
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.