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 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