Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adams County 1,373 1,612 1,699 1,894 1,925 Alexander County 1,256 1,476 1,555 1,734 1,762 Bond County 1,452 1,705 1,797 2,004 2,036 Boone County 1,663 1,953 2,058 2,295 2,332 Brown County 1,215 1,427 1,504 1,677 1,704 Bureau County 1,374 1,614 1,701 1,897 1,927 Calhoun County 1,639 1,926 2,029 2,262 2,299 Carroll County 1,373 1,612 1,699 1,894 1,925 Cass County 1,291 1,517 1,598 1,782 1,811 Champaign County 1,676 1,968 2,074 2,313 2,350 Christian County 1,281 1,504 1,585 1,767 1,796 Clark County 1,322 1,553 1,636 1,824 1,854 Clay County 1,310 1,538 1,621 1,807 1,837 Clinton County 1,577 1,852 1,952 2,176 2,212 Coles County 1,319 1,549 1,632 1,820 1,849 Cook County 2,193 2,576 2,714 3,026 3,075 Crawford County 1,293 1,518 1,600 1,784 1,813 Cumberland County 1,269 1,490 1,570 1,751 1,779 DeKalb County 1,896 2,227 2,347 2,617 2,659 De Witt County 1,331 1,563 1,647 1,836 1,866 Douglas County 1,450 1,703 1,795 2,001 2,034 DuPage County 2,371 2,785 2,935 3,273 3,325 Edgar County 1,264 1,484 1,564 1,744 1,772 Edwards County 1,231 1,446 1,524 1,699 1,727 Effingham County 1,448 1,701 1,792 1,998 2,030 Fayette County 1,288 1,513 1,594 1,777 1,806 Ford County 1,340 1,574 1,659 1,850 1,880 Franklin County 1,297 1,523 1,605 1,790 1,818 Fulton County 1,290 1,515 1,596 1,780 1,808 Gallatin County 1,220 1,433 1,510 1,684 1,711 Greene County 1,223 1,436 1,513 1,687 1,714 Grundy County 1,979 2,324 2,449 2,731 2,775 Hamilton County 1,304 1,532 1,614 1,800 1,829 Hancock County 1,239 1,456 1,534 1,710 1,738 Hardin County 1,243 1,460 1,538 1,715 1,743 Henderson County 1,297 1,523 1,605 1,790 1,818 Henry County 1,418 1,665 1,755 1,957 1,988 Iroquois County 1,371 1,610 1,697 1,892 1,923 Jackson County 1,443 1,695 1,786 1,991 2,024 Jasper County 1,298 1,524 1,606 1,791 1,820 Jefferson County 1,366 1,605 1,691 1,885 1,916 Jersey County 1,584 1,860 1,960 2,185 2,221 Jo Daviess County 1,499 1,760 1,855 2,068 2,102 Johnson County 1,482 1,740 1,834 2,045 2,078 Kane County 2,150 2,525 2,661 2,967 3,015 Kankakee County 1,673 1,965 2,071 2,309 2,346 Kendall County 2,225 2,614 2,754 3,071 3,120 Knox County 1,226 1,440 1,517 1,691 1,719 Lake County 2,396 2,814 2,965 3,306 3,359 La Salle County 1,517 1,782 1,878 2,094 2,128 Lawrence County 1,259 1,479 1,558 1,737 1,765 Lee County 1,457 1,711 1,803 2,010 2,043 Livingston County 1,412 1,659 1,748 1,949 1,980 Logan County 1,362 1,600 1,686 1,880 1,910 McDonough County 1,191 1,399 1,474 1,644 1,670 McHenry County 2,087 2,451 2,583 2,880 2,927 McLean County 1,713 2,012 2,120 2,364 2,402 Macon County 1,372 1,611 1,698 1,893 1,924 Macoupin County 1,312 1,541 1,624 1,811 1,840 Madison County 1,555 1,827 1,925 2,146 2,181 Marion County 1,314 1,543 1,626 1,813 1,842 Marshall County 1,382 1,623 1,710 1,907 1,937 Mason County 1,260 1,479 1,559 1,738 1,766 Massac County 1,315 1,545 1,628 1,815 1,845 Menard County 1,531 1,798 1,895 2,113 2,147 Mercer County 1,393 1,636 1,724 1,922 1,953 Monroe County 1,943 2,282 2,405 2,682 2,725 Montgomery County 1,290 1,515 1,596 1,780 1,808 Morgan County 1,357 1,594 1,680 1,873 1,903 Moultrie County 1,330 1,562 1,646 1,835 1,865 Ogle County 1,572 1,847 1,946 2,170 2,205 Peoria County 1,547 1,816 1,914 2,134 2,169 Perry County 1,246 1,463 1,542 1,719 1,747 Piatt County 1,505 1,768 1,863 2,077 2,111 Pike County 1,227 1,442 1,519 1,694 1,721 Pope County 1,345 1,580 1,665 1,856 1,886 Pulaski County 1,162 1,365 1,438 1,603 1,629 Putnam County 1,585 1,862 1,962 2,188 2,223 Randolph County 1,366 1,604 1,690 1,884 1,915 Richland County 1,247 1,464 1,543 1,720 1,748 Rock Island County 1,433 1,683 1,773 1,977 2,009 St. Clair County 1,637 1,923 2,026 2,259 2,295 Saline County 1,284 1,508 1,589 1,772 1,800 Sangamon County 1,555 1,827 1,925 2,146 2,181 Schuyler County 1,374 1,613 1,700 1,896 1,926 Scott County 1,269 1,491 1,571 1,752 1,780 Shelby County 1,266 1,487 1,567 1,747 1,775 Stark County 1,286 1,511 1,592 1,775 1,804 Stephenson County 1,395 1,638 1,726 1,924 1,956 Tazewell County 1,546 1,815 1,913 2,133 2,167 Union County 1,459 1,714 1,806 2,014 2,046 Vermilion County 1,250 1,468 1,547 1,725 1,753 Wabash County 1,391 1,634 1,722 1,920 1,951 Warren County 1,246 1,463 1,542 1,719 1,747 Washington County 1,496 1,757 1,851 2,064 2,097 Wayne County 1,305 1,533 1,615 1,801 1,830 White County 1,214 1,426 1,503 1,676 1,703 Whiteside County 1,345 1,580 1,665 1,856 1,886 Will County 2,178 2,559 2,696 3,006 3,055 Williamson County 1,440 1,691 1,782 1,987 2,019 Winnebago County 1,472 1,729 1,822 2,032 2,064 Woodford County 1,692 1,987 2,094 2,335 2,373 Related Topic Local Standards: Housing and Utilities