Idaho IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 44 county-level areas in Idaho 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 Idaho. 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 |
|---|---|---|---|---|---|
| Ada County STD-04 | $1,954 | $2,295 | $2,418 | $2,696 | $2,740 |
| Adams County STD-04 | $1,618 | $1,901 | $2,003 | $2,233 | $2,269 |
| Bannock County STD-04 | $1,575 | $1,850 | $1,949 | $2,173 | $2,208 |
| Bear Lake County STD-04 | $1,475 | $1,733 | $1,826 | $2,036 | $2,069 |
| Benewah County STD-04 | $1,606 | $1,887 | $1,988 | $2,217 | $2,252 |
| Bingham County STD-04 | $1,615 | $1,897 | $1,999 | $2,229 | $2,265 |
| Blaine County STD-04 | $2,140 | $2,514 | $2,649 | $2,954 | $3,001 |
| Boise County STD-04 | $1,826 | $2,145 | $2,260 | $2,520 | $2,561 |
| Bonner County STD-04 | $1,883 | $2,212 | $2,331 | $2,599 | $2,641 |
| Bonneville County STD-04 | $1,688 | $1,982 | $2,089 | $2,329 | $2,367 |
| Boundary County STD-04 | $1,684 | $1,978 | $2,084 | $2,324 | $2,361 |
| Butte County STD-04 | $1,483 | $1,741 | $1,835 | $2,046 | $2,079 |
| Camas County STD-04 | $1,856 | $2,180 | $2,297 | $2,561 | $2,603 |
| Canyon County STD-04 | $1,739 | $2,042 | $2,152 | $2,399 | $2,438 |
| Caribou County STD-04 | $1,353 | $1,589 | $1,674 | $1,867 | $1,897 |
| Cassia County STD-04 | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Clark County STD-04 | $1,648 | $1,936 | $2,040 | $2,275 | $2,311 |
| Clearwater County STD-04 | $1,580 | $1,856 | $1,956 | $2,181 | $2,216 |
| Custer County STD-04 | $1,610 | $1,891 | $1,993 | $2,222 | $2,258 |
| Elmore County STD-04 | $1,523 | $1,789 | $1,885 | $2,102 | $2,136 |
| Franklin County STD-04 | $1,685 | $1,979 | $2,085 | $2,325 | $2,362 |
| Fremont County STD-04 | $1,546 | $1,815 | $1,913 | $2,133 | $2,167 |
| Gem County STD-04 | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Gooding County STD-04 | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Idaho County STD-04 | $1,532 | $1,799 | $1,896 | $2,114 | $2,148 |
| Jefferson County STD-04 | $1,780 | $2,091 | $2,203 | $2,456 | $2,496 |
| Jerome County STD-04 | $1,495 | $1,756 | $1,850 | $2,063 | $2,096 |
| Kootenai County STD-04 | $1,907 | $2,240 | $2,360 | $2,631 | $2,674 |
| Latah County STD-04 | $1,799 | $2,112 | $2,226 | $2,482 | $2,522 |
| Lemhi County STD-04 | $1,523 | $1,789 | $1,885 | $2,102 | $2,136 |
| Lewis County STD-04 | $1,441 | $1,692 | $1,783 | $1,988 | $2,020 |
| Lincoln County STD-04 | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Madison County STD-04 | $1,783 | $2,094 | $2,207 | $2,461 | $2,501 |
| Minidoka County STD-04 | $1,508 | $1,771 | $1,866 | $2,081 | $2,114 |
| Nez Perce County STD-04 | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Oneida County STD-04 | $1,506 | $1,769 | $1,864 | $2,078 | $2,112 |
| Owyhee County STD-04 | $1,701 | $1,998 | $2,105 | $2,347 | $2,385 |
| Payette County STD-04 | $1,593 | $1,870 | $1,971 | $2,198 | $2,233 |
| Power County STD-04 | $1,360 | $1,597 | $1,683 | $1,877 | $1,907 |
| Shoshone County STD-04 | $1,439 | $1,690 | $1,781 | $1,986 | $2,018 |
| Teton County STD-04 | $1,931 | $2,268 | $2,390 | $2,665 | $2,708 |
| Twin Falls County STD-04 | $1,636 | $1,922 | $2,025 | $2,258 | $2,294 |
| Valley County STD-04 | $2,095 | $2,461 | $2,593 | $2,891 | $2,938 |
| Washington County STD-04 | $1,447 | $1,700 | $1,791 | $1,997 | $2,029 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Idaho. 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 |
|---|---|---|---|---|
| West region | $299 | $598 | STD-06 · Local transportation standards | County coverageAda County; Adams County; Bannock County; Bear Lake County; Benewah County; Bingham County; Blaine County; Boise County; Bonner County; Bonneville County; Boundary County; Butte County; Camas County; Canyon County; Caribou County; Cassia County; Clark County; Clearwater County; Custer County; Elmore County; Franklin County; Fremont County; Gem County; Gooding County; Idaho County; Jefferson County; Jerome County; Kootenai County; Latah County; Lemhi County; Lewis County; Lincoln County; Madison County; Minidoka County; Nez Perce County; Oneida County; Owyhee County; Payette County; Power County; Shoshone County; Teton County; Twin Falls County; Valley County; Washington County |
Open the OIC worksheet with Idaho 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 Idaho?
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.