Illinois - 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
Adams County $1,356 $1,592 $1,678 $1,871 $1,901
Alexander County $1,292 $1,517 $1,599 $1,783 $1,812
Bond County $1,457 $1,711 $1,803 $2,010 $2,043
Boone County $1,642 $1,928 $2,032 $2,266 $2,302
Brown County $1,239 $1,455 $1,533 $1,709 $1,737
Bureau County $1,378 $1,618 $1,705 $1,901 $1,932
Calhoun County $1,643 $1,930 $2,034 $2,268 $2,305
Carroll County $1,345 $1,580 $1,665 $1,856 $1,886
Cass County $1,311 $1,540 $1,623 $1,810 $1,839
Champaign County $1,708 $2,006 $2,114 $2,357 $2,395
Christian County $1,299 $1,526 $1,608 $1,793 $1,822
Clark County $1,325 $1,556 $1,640 $1,829 $1,858
Clay County $1,342 $1,576 $1,661 $1,852 $1,882
Clinton County $1,608 $1,889 $1,990 $2,219 $2,255
Coles County $1,317 $1,547 $1,630 $1,817 $1,847
Cook County $2,247 $2,639 $2,781 $3,101 $3,151
Crawford County $1,328 $1,560 $1,644 $1,833 $1,863
Cumberland County $1,337 $1,571 $1,655 $1,845 $1,875
DeKalb County $1,908 $2,242 $2,362 $2,634 $2,676
De Witt County $1,364 $1,602 $1,688 $1,882 $1,913
Douglas County $1,420 $1,668 $1,758 $1,960 $1,992
DuPage County $2,405 $2,825 $2,977 $3,319 $3,373
Edgar County $1,248 $1,466 $1,545 $1,723 $1,750
Edwards County $1,216 $1,428 $1,505 $1,678 $1,705
Effingham County $1,484 $1,743 $1,837 $2,048 $2,081
Fayette County $1,317 $1,547 $1,630 $1,817 $1,847
Ford County $1,353 $1,589 $1,674 $1,867 $1,897
Franklin County $1,283 $1,507 $1,588 $1,771 $1,799
Fulton County $1,330 $1,562 $1,646 $1,835 $1,865
Gallatin County $1,239 $1,455 $1,533 $1,709 $1,737
Greene County $1,230 $1,444 $1,522 $1,697 $1,724
Grundy County $1,983 $2,329 $2,454 $2,736 $2,780
Hamilton County $1,269 $1,490 $1,570 $1,751 $1,779
Hancock County $1,277 $1,499 $1,580 $1,762 $1,790
Hardin County $1,219 $1,432 $1,509 $1,683 $1,710
Henderson County $1,312 $1,541 $1,624 $1,811 $1,840
Henry County $1,448 $1,701 $1,792 $1,998 $2,030
Iroquois County $1,384 $1,626 $1,713 $1,910 $1,941
Jackson County $1,449 $1,702 $1,793 $1,999 $2,031
Jasper County $1,372 $1,611 $1,698 $1,893 $1,924
Jefferson County $1,388 $1,630 $1,718 $1,916 $1,946
Jersey County $1,576 $1,851 $1,950 $2,174 $2,209
Jo Daviess County $1,530 $1,797 $1,894 $2,112 $2,146
Johnson County $1,464 $1,720 $1,812 $2,020 $2,053
Kane County $2,211 $2,596 $2,736 $3,051 $3,100
Kankakee County $1,697 $1,993 $2,100 $2,342 $2,379
Kendall County $2,250 $2,643 $2,785 $3,105 $3,155
Knox County $1,271 $1,493 $1,573 $1,754 $1,782
Lake County $2,439 $2,864 $3,018 $3,365 $3,419
La Salle County $1,524 $1,790 $1,886 $2,103 $2,137
Lawrence County $1,252 $1,471 $1,550 $1,728 $1,756
Lee County $1,493 $1,754 $1,848 $2,061 $2,094
Livingston County $1,436 $1,686 $1,777 $1,981 $2,013
Logan County $1,342 $1,576 $1,661 $1,852 $1,882
McDonough County $1,265 $1,486 $1,566 $1,746 $1,774
McHenry County $2,116 $2,485 $2,619 $2,920 $2,967
McLean County $1,729 $2,031 $2,140 $2,386 $2,425
Macon County $1,403 $1,647 $1,736 $1,936 $1,967
Macoupin County $1,355 $1,591 $1,677 $1,870 $1,900
Madison County $1,593 $1,871 $1,972 $2,199 $2,234
Marion County $1,327 $1,558 $1,642 $1,831 $1,860
Marshall County $1,361 $1,599 $1,685 $1,879 $1,909
Mason County $1,285 $1,509 $1,590 $1,773 $1,801
Massac County $1,354 $1,591 $1,676 $1,869 $1,899
Menard County $1,559 $1,831 $1,929 $2,151 $2,186
Mercer County $1,406 $1,651 $1,740 $1,940 $1,971
Monroe County $1,988 $2,335 $2,461 $2,744 $2,788
Montgomery County $1,301 $1,528 $1,610 $1,795 $1,824
Morgan County $1,362 $1,600 $1,686 $1,880 $1,910
Moultrie County $1,278 $1,501 $1,582 $1,764 $1,792
Ogle County $1,577 $1,852 $1,952 $2,176 $2,212
Peoria County $1,549 $1,819 $1,917 $2,137 $2,172
Perry County $1,282 $1,506 $1,587 $1,770 $1,798
Piatt County $1,599 $1,878 $1,979 $2,207 $2,242
Pike County $1,224 $1,438 $1,515 $1,689 $1,716
Pope County $1,407 $1,652 $1,741 $1,941 $1,973
Pulaski County $1,146 $1,346 $1,418 $1,581 $1,607
Putnam County $1,638 $1,924 $2,027 $2,260 $2,297
Randolph County $1,389 $1,631 $1,719 $1,917 $1,948
Richland County $1,288 $1,513 $1,594 $1,777 $1,806
Rock Island County $1,450 $1,703 $1,795 $2,001 $2,034
St. Clair County $1,684 $1,978 $2,084 $2,324 $2,361
Saline County $1,290 $1,515 $1,596 $1,780 $1,808
Sangamon County $1,567 $1,840 $1,939 $2,162 $2,197
Schuyler County $1,313 $1,542 $1,625 $1,812 $1,841
Scott County $1,269 $1,491 $1,571 $1,752 $1,780
Shelby County $1,319 $1,549 $1,632 $1,820 $1,849
Stark County $1,308 $1,536 $1,619 $1,805 $1,834
Stephenson County $1,427 $1,676 $1,766 $1,969 $2,001
Tazewell County $1,547 $1,817 $1,915 $2,135 $2,170
Union County $1,448 $1,701 $1,792 $1,998 $2,030
Vermilion County $1,279 $1,502 $1,583 $1,765 $1,794
Wabash County $1,418 $1,665 $1,755 $1,957 $1,988
Warren County $1,243 $1,460 $1,538 $1,715 $1,743
Washington County $1,536 $1,804 $1,901 $2,120 $2,154
Wayne County $1,303 $1,531 $1,613 $1,798 $1,828
White County $1,275 $1,498 $1,578 $1,759 $1,788
Whiteside County $1,355 $1,591 $1,677 $1,870 $1,900
Will County $2,221 $2,609 $2,749 $3,065 $3,115
Williamson County $1,454 $1,707 $1,799 $2,006 $2,038
Winnebago County $1,488 $1,747 $1,841 $2,053 $2,086
Woodford County $1,692 $1,987 $2,094 $2,335 $2,373