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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 March 31, 2014 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Adams County 1,067 1,254 1321 1,473 1,497
Alexander County 997 1,171 1234 1,376 1,398
Bond County 1,140 1,339 1410 1,573 1,598
Boone County 1,595 1,874 1974 2,201 2,237
Brown County 947 1,112 1172 1,307 1,328
Bureau County 1,138 1,336 1408 1,570 1,595
Calhoun County 1,194 1,403 1478 1,648 1,675
Carroll County 1,120 1,315 1386 1,545 1,570
Cass County 1,028 1,207 1272 1,418 1,441
Champaign County 1,328 1,559 1643 1,832 1,862
Christian County 1,012 1,188 1252 1,396 1,419
Clark County 1,095 1,286 1355 1,511 1,535
Clay County 964 1,132 1193 1,330 1,352
Clinton County 1,293 1,518 1600 1,784 1,813
Coles County 1,070 1,257 1324 1,477 1,501
Cook County 1,824 2,142 2257 2,517 2,557
Crawford County 913 1,072 1130 1,260 1,280
Cumberland County 1,004 1,180 1243 1,386 1,408
De Witt County 1,126 1,322 1393 1,553 1,578
DeKalb County 1,648 1,936 2040 2,275 2,311
Douglas County 1,138 1,336 1408 1,570 1,595
DuPage County 2,003 2,353 2479 2,764 2,809
Edgar County 1,014 1,191 1255 1,399 1,422
Edwards County 899 1,056 1113 1,241 1,261
Effingham County 1,082 1,271 1339 1,493 1,517
Fayette County 998 1,172 1235 1,377 1,400
Ford County 1,117 1,312 1383 1,542 1,567
Franklin County 923 1,084 1142 1,273 1,294
Fulton County 1,042 1,224 1290 1,438 1,462
Gallatin County 869 1,020 1075 1,199 1,218
Greene County 944 1,108 1168 1,302 1,323
Grundy County 1,627 1,910 2013 2,244 2,281
Hamilton County 1,004 1,179 1242 1,385 1,407
Hancock County 971 1,141 1202 1,340 1,362
Hardin County 898 1,054 1111 1,239 1,259
Henderson County 1,054 1,238 1305 1,455 1,479
Henry County 1,151 1,352 1425 1,589 1,615
Iroquois County 1,147 1,347 1419 1,582 1,608
Jackson County 1,100 1,293 1362 1,519 1,543
Jasper County 968 1,137 1198 1,336 1,357
Jefferson County 1,061 1,246 1313 1,464 1,488
Jersey County 1,224 1,438 1515 1,689 1,716
Jo Daviess County 1,223 1,436 1513 1,687 1,714
Johnson County 1,076 1,264 1332 1,485 1,509
Kane County 1,863 2,188 2306 2,571 2,613
Kankakee County 1,395 1,638 1726 1,924 1,956
Kendall County 1,959 2,301 2425 2,704 2,748
Knox County 1,018 1,196 1260 1,405 1,428
La Salle County 1,300 1,526 1608 1,793 1,822
Lake County 2,073 2,435 2566 2,861 2,907
Lawrence County 955 1,122 1182 1,318 1,339
Lee County 1,184 1,391 1465 1,634 1,660
Livingston County 1,190 1,398 1473 1,642 1,669
Logan County 1,075 1,262 1330 1,483 1,507
Macon County 1,088 1,278 1347 1,502 1,526
Macoupin County 1,112 1,306 1376 1,535 1,559
Madison County 1,274 1,497 1577 1,758 1,787
Marion County 1,015 1,192 1256 1,400 1,423
Marshall County 1,169 1,373 1447 1,613 1,639
Mason County 1,034 1,215 1280 1,427 1,450
Massac County 1,036 1,217 1282 1,429 1,453
McDonough County 1,041 1,222 1288 1,436 1,459
McHenry County 1,892 2,222 2341 2,610 2,652
McLean County 1,397 1,641 1729 1,928 1,959
Menard County 1,222 1,435 1512 1,686 1,713
Mercer County 1,106 1,299 1369 1,526 1,551
Monroe County 1,581 1,857 1957 2,182 2,217
Montgomery County 1,020 1,198 1262 1,407 1,430
Morgan County 1,096 1,287 1356 1,512 1,536
Moultrie County 1,086 1,275 1344 1,499 1,523
Ogle County 1,397 1,641 1729 1,928 1,959
Peoria County 1,214 1,426 1503 1,676 1,703
Perry County 981 1,152 1214 1,354 1,375
Piatt County 1,222 1,435 1512 1,686 1,713
Pike County 962 1,130 1191 1,328 1,349
Pope County 1,087 1,277 1345 1,500 1,524
Pulaski County 970 1,139 1200 1,338 1,360
Putnam County 1,265 1,485 1565 1,745 1,773
Randolph County 1,037 1,219 1284 1,432 1,455
Richland County 1,047 1,230 1296 1,445 1,468
Rock Island County 1,164 1,368 1441 1,607 1,633
Saline County 961 1,128 1189 1,326 1,347
Sangamon County 1,231 1,446 1524 1,699 1,727
Schuyler County 976 1,146 1208 1,347 1,369
Scott County 1,014 1,191 1255 1,399 1,422
Shelby County 1,007 1,182 1246 1,389 1,412
St. Clair County 1,378 1,619 1706 1,902 1,933
Stark County 1,079 1,268 1336 1,490 1,514
Stephenson County 1,164 1,368 1441 1,607 1,633
Tazewell County 1,209 1,420 1496 1,668 1,695
Union County 1,047 1,230 1296 1,445 1,468
Vermilion County 1,002 1,177 1240 1,383 1,405
Wabash County 1,025 1,203 1268 1,414 1,437
Warren County 1,025 1,204 1269 1,415 1,438
Washington County 1,193 1,402 1477 1,647 1,673
Wayne County 936 1,100 1159 1,292 1,313
White County 941 1,105 1164 1,298 1,319
Whiteside County 1,102 1,294 1364 1,521 1,545
Will County 1,866 2,192 2310 2,576 2,617
Williamson County 1,044 1,226 1292 1,441 1,464
Winnebago County 1,287 1,512 1593 1,776 1,805
Woodford County 1,409 1,655 1744 1,945 1,976

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Page Last Reviewed or Updated: 31-Mar-2014