Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Adams County 1,296 1,522 1,604 1,788 1,817 Alexander County 1,162 1,365 1,438 1,603 1,629 Bond County 1,349 1,584 1,669 1,861 1,891 Boone County 1,627 1,911 2,014 2,246 2,282 Brown County 1,220 1,433 1,510 1,684 1,711 Bureau County 1,328 1,559 1,643 1,832 1,862 Calhoun County 1,555 1,826 1,924 2,145 2,180 Carroll County 1,315 1,545 1,628 1,815 1,845 Cass County 1,180 1,386 1,461 1,629 1,655 Champaign County 1,581 1,857 1,957 2,182 2,217 Christian County 1,203 1,413 1,489 1,660 1,687 Clark County 1,272 1,494 1,574 1,755 1,783 Clay County 1,159 1,361 1,434 1,599 1,625 Clinton County 1,502 1,764 1,859 2,073 2,106 Coles County 1,252 1,470 1,549 1,727 1,755 Cook County 2,036 2,391 2,520 2,810 2,855 Crawford County 1,133 1,330 1,402 1,563 1,588 Cumberland County 1,287 1,512 1,593 1,776 1,805 DeKalb County 1,773 2,082 2,194 2,446 2,486 De Witt County 1,219 1,432 1,509 1,683 1,710 Douglas County 1,356 1,592 1,678 1,871 1,901 DuPage County 2,227 2,615 2,756 3,073 3,123 Edgar County 1,199 1,408 1,484 1,655 1,681 Edwards County 1,147 1,347 1,419 1,582 1,608 Effingham County 1,349 1,585 1,670 1,862 1,892 Fayette County 1,195 1,404 1,479 1,649 1,676 Ford County 1,266 1,487 1,567 1,747 1,775 Franklin County 1,202 1,412 1,488 1,659 1,686 Fulton County 1,200 1,409 1,485 1,656 1,683 Gallatin County 1,122 1,317 1,388 1,548 1,573 Greene County 1,188 1,395 1,470 1,639 1,666 Grundy County 1,774 2,083 2,195 2,447 2,487 Hamilton County 1,209 1,420 1,496 1,668 1,695 Hancock County 1,183 1,389 1,464 1,632 1,659 Hardin County 1,133 1,330 1,402 1,563 1,588 Henderson County 1,137 1,335 1,407 1,569 1,594 Henry County 1,331 1,563 1,647 1,836 1,866 Iroquois County 1,275 1,498 1,578 1,759 1,788 Jackson County 1,357 1,593 1,679 1,872 1,902 Jasper County 1,247 1,464 1,543 1,720 1,748 Jefferson County 1,289 1,514 1,595 1,778 1,807 Jersey County 1,541 1,810 1,907 2,126 2,161 Jo Daviess County 1,449 1,702 1,793 1,999 2,031 Johnson County 1,349 1,584 1,669 1,861 1,891 Kane County 2,001 2,350 2,476 2,761 2,805 Kankakee County 1,570 1,844 1,943 2,166 2,201 Kendall County 2,144 2,518 2,653 2,958 3,006 Knox County 1,156 1,358 1,431 1,596 1,621 Lake County 2,269 2,665 2,808 3,131 3,181 La Salle County 1,420 1,668 1,758 1,960 1,992 Lawrence County 1,200 1,409 1,485 1,656 1,683 Lee County 1,385 1,627 1,714 1,911 1,942 Livingston County 1,345 1,579 1,664 1,855 1,885 Logan County 1,264 1,484 1,564 1,744 1,772 McDonough County 1,180 1,386 1,460 1,628 1,654 McHenry County 1,979 2,324 2,449 2,731 2,775 McLean County 1,633 1,918 2,021 2,253 2,290 Macon County 1,276 1,498 1,579 1,761 1,789 Macoupin County 1,277 1,500 1,581 1,763 1,791 Madison County 1,468 1,724 1,817 2,026 2,059 Marion County 1,189 1,396 1,471 1,640 1,667 Marshall County 1,281 1,505 1,586 1,768 1,797 Mason County 1,201 1,411 1,487 1,658 1,685 Massac County 1,191 1,399 1,474 1,644 1,670 Menard County 1,433 1,684 1,774 1,978 2,010 Mercer County 1,309 1,537 1,620 1,806 1,835 Monroe County 1,808 2,124 2,238 2,495 2,536 Montgomery County 1,176 1,382 1,456 1,623 1,650 Morgan County 1,305 1,533 1,615 1,801 1,830 Moultrie County 1,285 1,509 1,590 1,773 1,801 Ogle County 1,509 1,772 1,867 2,082 2,115 Peoria County 1,426 1,675 1,765 1,968 2,000 Perry County 1,228 1,442 1,520 1,695 1,722 Piatt County 1,449 1,702 1,793 1,999 2,031 Pike County 1,141 1,340 1,412 1,574 1,600 Pope County 1,279 1,502 1,583 1,765 1,794 Pulaski County 1,105 1,297 1,367 1,524 1,549 Putnam County 1,365 1,603 1,689 1,883 1,914 Randolph County 1,284 1,508 1,589 1,772 1,800 Richland County 1,187 1,394 1,469 1,638 1,664 Rock Island County 1,345 1,580 1,665 1,856 1,886 St. Clair County 1,551 1,822 1,920 2,141 2,175 Saline County 1,172 1,377 1,451 1,618 1,644 Sangamon County 1,474 1,731 1,824 2,034 2,067 Schuyler County 1,223 1,437 1,514 1,688 1,715 Scott County 1,180 1,386 1,460 1,628 1,654 Shelby County 1,209 1,420 1,496 1,668 1,695 Stark County 1,210 1,422 1,498 1,670 1,697 Stephenson County 1,309 1,537 1,620 1,806 1,835 Tazewell County 1,442 1,694 1,785 1,990 2,022 Union County 1,274 1,497 1,577 1,758 1,787 Vermilion County 1,196 1,405 1,480 1,650 1,677 Wabash County 1,253 1,472 1,551 1,729 1,757 Warren County 1,177 1,383 1,457 1,625 1,651 Washington County 1,374 1,614 1,701 1,897 1,927 Wayne County 1,196 1,405 1,480 1,650 1,677 White County 1,159 1,362 1,435 1,600 1,626 Whiteside County 1,277 1,499 1,580 1,762 1,790 Will County 2,025 2,378 2,506 2,794 2,839 Williamson County 1,313 1,542 1,625 1,812 1,841 Winnebago County 1,420 1,668 1,758 1,960 1,992 Woodford County 1,617 1,899 2,001 2,231 2,267 Related Topic Local Standards: Housing and Utilities