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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 28, 2016 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 1,047 1,230 1,296 1,445 1,468
Alexander County 962 1,130 1,191 1,328 1,349
Bond County 1,147 1,347 1,419 1,582 1,608
Boone County 1,436 1,686 1,777 1,981 2,013
Brown County 988 1,161 1,223 1,364 1,386
Bureau County 1,129 1,326 1,397 1,558 1,583
Calhoun County 1,160 1,363 1,436 1,601 1,627
Carroll County 1,105 1,297 1,367 1,524 1,549
Cass County 1,008 1,183 1,247 1,390 1,413
Champaign County 1,301 1,528 1,610 1,795 1,824
Christian County 989 1,162 1,224 1,365 1,387
Clark County 1,066 1,252 1,319 1,471 1,494
Clay County 901 1,058 1,115 1,243 1,263
Clinton County 1,265 1,485 1,565 1,745 1,773
Coles County 1,037 1,218 1,283 1,431 1,454
Cook County 1,766 2,075 2,186 2,437 2,477
Crawford County 937 1,101 1,160 1,293 1,314
Cumberland County 1,014 1,191 1,255 1,399 1,422
De Witt County 1,097 1,289 1,358 1,514 1,539
DeKalb County 1,576 1,851 1,951 2,175 2,210
Douglas County 1,096 1,287 1,356 1,512 1,536
DuPage County 1,930 2,267 2,389 2,664 2,707
Edgar County 1,012 1,189 1,253 1,397 1,420
Edwards County 869 1,020 1,075 1,199 1,218
Effingham County 1,060 1,245 1,312 1,463 1,486
Fayette County 956 1,123 1,183 1,319 1,340
Ford County 1,062 1,247 1,314 1,465 1,489
Franklin County 901 1,058 1,115 1,243 1,263
Fulton County 1,013 1,190 1,254 1,398 1,421
Gallatin County 895 1,051 1,108 1,235 1,255
Greene County 939 1,103 1,162 1,296 1,317
Grundy County 1,555 1,827 1,925 2,146 2,181
Hamilton County 984 1,156 1,218 1,358 1,380
Hancock County 972 1,142 1,203 1,341 1,363
Hardin County 880 1,033 1,089 1,214 1,234
Henderson County 963 1,131 1,192 1,329 1,351
Henry County 1,116 1,311 1,381 1,540 1,565
Iroquois County 1,109 1,302 1,372 1,530 1,554
Jackson County 1,121 1,316 1,387 1,547 1,571
Jasper County 970 1,139 1,200 1,338 1,360
Jefferson County 1,051 1,235 1,301 1,451 1,474
Jersey County 1,201 1,410 1,486 1,657 1,684
Jo Daviess County 1,201 1,411 1,487 1,658 1,685
Johnson County 1,050 1,234 1,300 1,450 1,473
Kane County 1,777 2,087 2,199 2,452 2,491
Kankakee County 1,357 1,593 1,679 1,872 1,902
Kendall County 1,854 2,177 2,294 2,558 2,599
Knox County 985 1,157 1,219 1,359 1,381
La Salle County 1,252 1,471 1,550 1,728 1,756
Lake County 1,992 2,339 2,465 2,748 2,793
Lawrence County 874 1,027 1,082 1,206 1,226
Lee County 1,140 1,339 1,411 1,573 1,599
Livingston County 1,176 1,382 1,456 1,623 1,650
Logan County 1,027 1,206 1,271 1,417 1,440
Macon County 1,071 1,258 1,326 1,478 1,502
Macoupin County 1,084 1,274 1,342 1,496 1,520
Madison County 1,230 1,444 1,522 1,697 1,724
Marion County 949 1,114 1,174 1,309 1,330
Marshall County 1,133 1,330 1,402 1,563 1,588
Mason County 1,006 1,182 1,245 1,388 1,411
Massac County 1,063 1,248 1,315 1,466 1,490
McDonough County 1,023 1,201 1,266 1,412 1,434
McHenry County 1,808 2,124 2,238 2,495 2,536
McLean County 1,376 1,616 1,703 1,899 1,929
Menard County 1,185 1,392 1,467 1,636 1,662
Mercer County 1,100 1,293 1,362 1,519 1,543
Monroe County 1,538 1,807 1,904 2,123 2,157
Montgomery County 1,004 1,180 1,243 1,386 1,408
Morgan County 1,083 1,272 1,340 1,494 1,518
Moultrie County 1,052 1,236 1,302 1,452 1,475
Ogle County 1,331 1,563 1,647 1,836 1,866
Peoria County 1,190 1,398 1,473 1,642 1,669
Perry County 998 1,172 1,235 1,377 1,399
Piatt County 1,214 1,426 1,503 1,676 1,703
Pike County 903 1,061 1,118 1,247 1,267
Pope County 978 1,149 1,211 1,350 1,372
Pulaski County 961 1,128 1,189 1,326 1,347
Putnam County 1,198 1,407 1,483 1,654 1,680
Randolph County 1,032 1,212 1,277 1,424 1,447
Richland County 1,013 1,190 1,254 1,398 1,421
Rock Island County 1,143 1,343 1,415 1,578 1,603
Saline County 950 1,116 1,176 1,311 1,332
Sangamon County 1,193 1,402 1,477 1,647 1,673
Schuyler County 962 1,129 1,190 1,327 1,348
Scott County 985 1,157 1,219 1,359 1,381
Shelby County 998 1,172 1,235 1,377 1,399
St. Clair County 1,324 1,554 1,638 1,826 1,856
Stark County 1,033 1,213 1,278 1,425 1,448
Stephenson County 1,112 1,306 1,376 1,534 1,559
Tazewell County 1,182 1,388 1,463 1,631 1,658
Union County 1,061 1,246 1,313 1,464 1,488
Vermilion County 996 1,170 1,233 1,375 1,397
Wabash County 1,014 1,191 1,255 1,399 1,422
Warren County 974 1,144 1,205 1,344 1,365
Washington County 1,202 1,412 1,488 1,659 1,686
Wayne County 942 1,107 1,166 1,300 1,321
White County 935 1,098 1,157 1,290 1,311
Whiteside County 1,071 1,258 1,326 1,478 1,502
Will County 1,804 2,119 2,233 2,490 2,530
Williamson County 1,048 1,231 1,297 1,446 1,470
Winnebago County 1,237 1,453 1,531 1,707 1,735
Woodford County 1,378 1,618 1,705 1,901 1,932

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Page Last Reviewed or Updated: 02-Sep-2016