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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adams County 1,180 1,386 1,461 1,629 1,655
Alexander County 1,057 1,241 1,308 1,458 1,482
Bond County 1,223 1,437 1,514 1,688 1,715
Boone County 1,488 1,747 1,841 2,053 2,086
Brown County 1,111 1,305 1,375 1,533 1,558
Bureau County 1,210 1,421 1,497 1,669 1,696
Calhoun County 1,413 1,660 1,749 1,950 1,982
Carroll County 1,199 1,408 1,484 1,655 1,681
Cass County 1,074 1,261 1,329 1,482 1,506
Champaign County 1,445 1,697 1,788 1,994 2,026
Christian County 1,095 1,286 1,355 1,511 1,535
Clark County 1,158 1,360 1,433 1,598 1,624
Clay County 1,054 1,237 1,304 1,454 1,477
Clinton County 1,366 1,604 1,690 1,884 1,915
Coles County 1,140 1,339 1,411 1,573 1,599
Cook County 1,882 2,210 2,329 2,597 2,639
Crawford County 1,030 1,210 1,275 1,422 1,445
Cumberland County 1,172 1,377 1,451 1,618 1,644
DeKalb County 1,636 1,922 2,025 2,258 2,294
De Witt County 1,110 1,304 1,374 1,532 1,557
Douglas County 1,236 1,452 1,530 1,706 1,733
DuPage County 2,060 2,420 2,550 2,843 2,889
Edgar County 1,091 1,281 1,350 1,505 1,530
Edwards County 1,042 1,224 1,290 1,438 1,462
Effingham County 1,231 1,445 1,523 1,698 1,726
Fayette County 1,088 1,277 1,346 1,501 1,525
Ford County 1,153 1,354 1,427 1,591 1,617
Franklin County 1,094 1,285 1,354 1,510 1,534
Fulton County 1,092 1,282 1,351 1,506 1,531
Gallatin County 1,020 1,198 1,262 1,407 1,430
Greene County 1,081 1,270 1,338 1,492 1,516
Grundy County 1,637 1,923 2,026 2,259 2,295
Hamilton County 1,100 1,292 1,361 1,518 1,542
Hancock County 1,076 1,264 1,332 1,485 1,509
Hardin County 1,030 1,210 1,275 1,422 1,445
Henderson County 1,033 1,214 1,279 1,426 1,449
Henry County 1,213 1,424 1,501 1,674 1,701
Iroquois County 1,162 1,365 1,438 1,603 1,629
Jackson County 1,237 1,453 1,531 1,707 1,735
Jasper County 1,135 1,333 1,405 1,567 1,592
Jefferson County 1,174 1,379 1,453 1,620 1,646
Jersey County 1,401 1,646 1,734 1,933 1,965
Jo Daviess County 1,322 1,553 1,636 1,824 1,854
Johnson County 1,230 1,444 1,522 1,697 1,724
Kane County 1,849 2,171 2,288 2,551 2,592
Kankakee County 1,434 1,684 1,775 1,979 2,011
Kendall County 1,983 2,329 2,454 2,736 2,780
Knox County 1,052 1,236 1,302 1,452 1,475
Lake County 2,099 2,466 2,598 2,897 2,944
La Salle County 1,296 1,522 1,604 1,788 1,817
Lawrence County 1,092 1,282 1,351 1,506 1,531
Lee County 1,263 1,483 1,563 1,743 1,771
Livingston County 1,226 1,440 1,517 1,691 1,719
Logan County 1,151 1,351 1,424 1,588 1,613
McDonough County 1,073 1,260 1,328 1,481 1,505
McHenry County 1,829 2,148 2,263 2,523 2,564
McLean County 1,492 1,753 1,847 2,059 2,093
Macon County 1,163 1,366 1,439 1,604 1,630
Macoupin County 1,158 1,360 1,433 1,598 1,624
Madison County 1,334 1,567 1,651 1,841 1,871
Marion County 1,082 1,271 1,339 1,493 1,517
Marshall County 1,168 1,371 1,445 1,611 1,637
Mason County 1,093 1,284 1,353 1,509 1,533
Massac County 1,084 1,273 1,341 1,495 1,519
Menard County 1,308 1,536 1,619 1,805 1,834
Mercer County 1,193 1,402 1,477 1,647 1,673
Monroe County 1,648 1,935 2,039 2,273 2,310
Montgomery County 1,070 1,256 1,324 1,476 1,500
Morgan County 1,189 1,396 1,471 1,640 1,667
Moultrie County 1,171 1,375 1,449 1,616 1,642
Ogle County 1,378 1,618 1,705 1,901 1,932
Peoria County 1,301 1,528 1,610 1,795 1,824
Perry County 1,118 1,313 1,384 1,543 1,568
Piatt County 1,322 1,553 1,636 1,824 1,854
Pike County 1,037 1,219 1,284 1,432 1,455
Pope County 1,165 1,368 1,442 1,608 1,634
Pulaski County 1,004 1,179 1,242 1,385 1,407
Putnam County 1,244 1,461 1,540 1,717 1,745
Randolph County 1,170 1,374 1,448 1,615 1,641
Richland County 1,080 1,269 1,337 1,491 1,515
Rock Island County 1,227 1,441 1,518 1,693 1,720
St. Clair County 1,411 1,657 1,746 1,947 1,978
Saline County 1,067 1,253 1,320 1,472 1,496
Sangamon County 1,345 1,580 1,665 1,856 1,886
Schuyler County 1,113 1,308 1,378 1,536 1,561
Scott County 1,073 1,260 1,328 1,481 1,505
Shelby County 1,100 1,292 1,361 1,518 1,542
Stark County 1,101 1,293 1,363 1,520 1,544
Stephenson County 1,193 1,402 1,477 1,647 1,673
Tazewell County 1,316 1,546 1,629 1,816 1,846
Union County 1,160 1,363 1,436 1,601 1,627
Vermilion County 1,088 1,278 1,347 1,502 1,526
Wabash County 1,142 1,341 1,413 1,575 1,601
Warren County 1,071 1,257 1,325 1,477 1,501
Washington County 1,253 1,472 1,551 1,729 1,757
Wayne County 1,088 1,278 1,347 1,502 1,526
White County 1,054 1,238 1,305 1,455 1,479
Whiteside County 1,164 1,367 1,440 1,606 1,632
Will County 1,872 2,199 2,317 2,583 2,625
Williamson County 1,197 1,405 1,481 1,651 1,678
Winnebago County 1,296 1,522 1,604 1,788 1,817
Woodford County 1,478 1,736 1,829 2,039 2,072