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 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