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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Adams County 1,103 1,295 1,365 1,522 1,547
Alexander County 979 1,150 1,212 1,351 1,373
Bond County 1,174 1,379 1,453 1,620 1,646
Boone County 1,446 1,698 1,789 1,995 2,027
Brown County 1,004 1,179 1,242 1,385 1,407
Bureau County 1,167 1,370 1,444 1,610 1,636
Calhoun County 1,255 1,474 1,553 1,732 1,760
Carroll County 1,157 1,359 1,432 1,597 1,622
Cass County 1,023 1,201 1,266 1,412 1,434
Champaign County 1,359 1,596 1,682 1,875 1,906
Christian County 1,037 1,219 1,284 1,432 1,455
Clark County 1,082 1,271 1,339 1,493 1,517
Clay County 966 1,135 1,196 1,334 1,355
Clinton County 1,326 1,557 1,641 1,830 1,859
Coles County 1,075 1,263 1,331 1,484 1,508
Cook County 1,799 2,113 2,227 2,483 2,523
Crawford County 969 1,138 1,199 1,337 1,358
Cumberland County 1,064 1,250 1,317 1,468 1,492
DeKalb County 1,594 1,872 1,973 2,200 2,235
De Witt County 1,091 1,281 1,350 1,505 1,530
Douglas County 1,143 1,342 1,414 1,577 1,602
DuPage County 1,967 2,311 2,435 2,715 2,759
Edgar County 1,036 1,217 1,282 1,429 1,453
Edwards County 956 1,123 1,183 1,319 1,340
Effingham County 1,176 1,382 1,456 1,623 1,650
Fayette County 1,009 1,185 1,249 1,393 1,415
Ford County 1,109 1,302 1,372 1,530 1,554
Franklin County 978 1,149 1,211 1,350 1,372
Fulton County 1,053 1,237 1,303 1,453 1,476
Gallatin County 978 1,149 1,211 1,350 1,372
Greene County 1,011 1,187 1,251 1,395 1,417
Grundy County 1,563 1,836 1,935 2,158 2,192
Hamilton County 1,079 1,268 1,336 1,490 1,514
Hancock County 1,033 1,213 1,278 1,425 1,448
Hardin County 983 1,155 1,217 1,357 1,379
Henderson County 983 1,154 1,216 1,356 1,378
Henry County 1,172 1,377 1,451 1,618 1,644
Iroquois County 1,136 1,334 1,406 1,568 1,593
Jackson County 1,196 1,405 1,480 1,650 1,677
Jasper County 1,109 1,302 1,372 1,530 1,554
Jefferson County 1,117 1,312 1,383 1,542 1,567
Jersey County 1,278 1,501 1,582 1,764 1,792
Jo Daviess County 1,284 1,508 1,589 1,772 1,800
Johnson County 1,151 1,351 1,424 1,588 1,613
Kane County 1,807 2,123 2,237 2,494 2,535
Kankakee County 1,366 1,604 1,690 1,884 1,915
Kendall County 1,904 2,237 2,357 2,628 2,670
Knox County 1,021 1,199 1,263 1,408 1,431
Lake County 2,030 2,384 2,512 2,801 2,846
La Salle County 1,260 1,480 1,560 1,739 1,767
Lawrence County 947 1,112 1,172 1,307 1,328
Lee County 1,206 1,416 1,492 1,664 1,690
Livingston County 1,197 1,406 1,482 1,652 1,679
Logan County 1,075 1,262 1,330 1,483 1,507
McDonough County 1,105 1,297 1,367 1,524 1,549
McHenry County 1,812 2,128 2,242 2,500 2,540
McLean County 1,433 1,683 1,773 1,977 2,009
Macon County 1,117 1,312 1,382 1,541 1,566
Macoupin County 1,098 1,290 1,359 1,515 1,540
Madison County 1,277 1,499 1,580 1,762 1,790
Marion County 1,003 1,178 1,241 1,384 1,406
Marshall County 1,162 1,365 1,438 1,603 1,629
Mason County 1,059 1,244 1,311 1,462 1,485
Massac County 1,112 1,306 1,376 1,534 1,559
Menard County 1,236 1,452 1,530 1,706 1,733
Mercer County 1,134 1,331 1,403 1,564 1,590
Monroe County 1,593 1,870 1,971 2,198 2,233
Montgomery County 1,025 1,203 1,268 1,414 1,437
Morgan County 1,101 1,293 1,363 1,520 1,544
Moultrie County 1,118 1,313 1,384 1,543 1,568
Ogle County 1,352 1,588 1,673 1,865 1,896
Peoria County 1,246 1,463 1,542 1,719 1,747
Perry County 1,033 1,214 1,279 1,426 1,449
Piatt County 1,248 1,465 1,544 1,722 1,749
Pike County 933 1,096 1,155 1,288 1,309
Pope County 1,048 1,231 1,297 1,446 1,470
Pulaski County 983 1,154 1,216 1,356 1,378
Putnam County 1,205 1,415 1,491 1,662 1,689
Randolph County 1,128 1,325 1,396 1,557 1,582
Richland County 1,002 1,177 1,240 1,383 1,405
Rock Island County 1,202 1,412 1,488 1,659 1,686
St. Clair County 1,369 1,608 1,694 1,889 1,919
Saline County 1,011 1,187 1,251 1,395 1,417
Sangamon County 1,274 1,497 1,577 1,758 1,787
Schuyler County 1,011 1,187 1,251 1,395 1,417
Scott County 1,067 1,254 1,321 1,473 1,497
Shelby County 1,025 1,203 1,268 1,414 1,437
Stark County 1,029 1,209 1,274 1,421 1,443
Stephenson County 1,142 1,341 1,413 1,575 1,601
Tazewell County 1,250 1,468 1,547 1,725 1,753
Union County 1,099 1,291 1,360 1,516 1,541
Vermilion County 1,039 1,220 1,286 1,434 1,457
Wabash County 1,065 1,251 1,318 1,470 1,493
Warren County 1,012 1,189 1,253 1,397 1,420
Washington County 1,207 1,418 1,494 1,666 1,693
Wayne County 997 1,171 1,234 1,376 1,398
White County 971 1,141 1,202 1,340 1,362
Whiteside County 1,114 1,309 1,379 1,538 1,562
Will County 1,822 2,140 2,255 2,514 2,555
Williamson County 1,111 1,305 1,375 1,533 1,558
Winnebago County 1,278 1,501 1,582 1,764 1,792
Woodford County 1,429 1,678 1,768 1,971

2,003


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