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Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on June 29, 2026, 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.
| County | 2026 Published ALE Housing Expense for a Family of 1 | 2026 Published ALE Housing Expense for a Family of 2 | 2026 Published ALE Housing Expense for a Family of 3 | 2026 Published ALE Housing Expense for a Family of 4 | 2026 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adams County | $1,442 | $1,694 | $1,785 | $1,990 | $2,022 |
| Alexander County | $1,424 | $1,672 | $1,762 | $1,965 | $1,996 |
| Bond County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Boone County | $1,749 | $2,054 | $2,164 | $2,413 | $2,452 |
| Brown County | $1,329 | $1,561 | $1,645 | $1,834 | $1,864 |
| Bureau County | $1,404 | $1,649 | $1,738 | $1,938 | $1,969 |
| Calhoun County | $1,800 | $2,114 | $2,228 | $2,484 | $2,524 |
| Carroll County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Cass County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Champaign County | $1,759 | $2,066 | $2,177 | $2,427 | $2,467 |
| Christian County | $1,374 | $1,614 | $1,701 | $1,897 | $1,927 |
| Clark County | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Clay County | $1,353 | $1,590 | $1,675 | $1,868 | $1,898 |
| Clinton County | $1,612 | $1,893 | $1,995 | $2,224 | $2,260 |
| Coles County | $1,392 | $1,635 | $1,723 | $1,921 | $1,952 |
| Cook County | $2,299 | $2,700 | $2,845 | $3,172 | $3,223 |
| Crawford County | $1,430 | $1,680 | $1,770 | $1,974 | $2,005 |
| Cumberland County | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| DeKalb County | $1,951 | $2,292 | $2,415 | $2,693 | $2,736 |
| De Witt County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Douglas County | $1,465 | $1,721 | $1,813 | $2,021 | $2,054 |
| DuPage County | $2,454 | $2,882 | $3,037 | $3,386 | $3,441 |
| Edgar County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Edwards County | $1,259 | $1,479 | $1,558 | $1,737 | $1,765 |
| Effingham County | $1,570 | $1,844 | $1,943 | $2,166 | $2,201 |
| Fayette County | $1,368 | $1,607 | $1,693 | $1,888 | $1,918 |
| Ford County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Franklin County | $1,350 | $1,586 | $1,671 | $1,863 | $1,893 |
| Fulton County | $1,420 | $1,668 | $1,758 | $1,960 | $1,992 |
| Gallatin County | $1,230 | $1,444 | $1,522 | $1,697 | $1,724 |
| Greene County | $1,345 | $1,579 | $1,664 | $1,855 | $1,885 |
| Grundy County | $2,081 | $2,444 | $2,575 | $2,871 | $2,917 |
| Hamilton County | $1,346 | $1,581 | $1,666 | $1,858 | $1,888 |
| Hancock County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Hardin County | $1,279 | $1,502 | $1,583 | $1,765 | $1,794 |
| Henderson County | $1,343 | $1,577 | $1,662 | $1,853 | $1,883 |
| Henry County | $1,559 | $1,831 | $1,929 | $2,151 | $2,186 |
| Iroquois County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Jackson County | $1,518 | $1,783 | $1,879 | $2,095 | $2,129 |
| Jasper County | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Jefferson County | $1,441 | $1,693 | $1,784 | $1,989 | $2,021 |
| Jersey County | $1,635 | $1,920 | $2,023 | $2,256 | $2,292 |
| Jo Daviess County | $1,594 | $1,872 | $1,973 | $2,200 | $2,235 |
| Johnson County | $1,641 | $1,927 | $2,031 | $2,265 | $2,301 |
| Kane County | $2,287 | $2,686 | $2,830 | $3,155 | $3,206 |
| Kankakee County | $1,761 | $2,068 | $2,179 | $2,430 | $2,469 |
| Kendall County | $2,294 | $2,694 | $2,839 | $3,165 | $3,217 |
| Knox County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Lake County | $2,500 | $2,936 | $3,094 | $3,450 | $3,506 |
| La Salle County | $1,612 | $1,893 | $1,995 | $2,224 | $2,260 |
| Lawrence County | $1,251 | $1,469 | $1,548 | $1,726 | $1,754 |
| Lee County | $1,549 | $1,819 | $1,917 | $2,137 | $2,172 |
| Livingston County | $1,461 | $1,716 | $1,808 | $2,016 | $2,048 |
| Logan County | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| McDonough County | $1,345 | $1,580 | $1,665 | $1,856 | $1,886 |
| McHenry County | $2,185 | $2,566 | $2,704 | $3,015 | $3,064 |
| McLean County | $1,782 | $2,093 | $2,205 | $2,459 | $2,498 |
| Macon County | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Macoupin County | $1,407 | $1,652 | $1,741 | $1,941 | $1,973 |
| Madison County | $1,630 | $1,914 | $2,017 | $2,249 | $2,285 |
| Marion County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Marshall County | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Mason County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Massac County | $1,476 | $1,734 | $1,827 | $2,037 | $2,070 |
| Menard County | $1,599 | $1,878 | $1,979 | $2,207 | $2,242 |
| Mercer County | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Monroe County | $2,023 | $2,376 | $2,504 | $2,792 | $2,837 |
| Montgomery County | $1,374 | $1,613 | $1,700 | $1,896 | $1,926 |
| Morgan County | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Moultrie County | $1,416 | $1,664 | $1,753 | $1,955 | $1,986 |
| Ogle County | $1,661 | $1,951 | $2,056 | $2,292 | $2,329 |
| Peoria County | $1,629 | $1,913 | $2,016 | $2,248 | $2,284 |
| Perry County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Piatt County | $1,656 | $1,945 | $2,049 | $2,285 | $2,322 |
| Pike County | $1,233 | $1,448 | $1,526 | $1,701 | $1,729 |
| Pope County | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Pulaski County | $1,235 | $1,451 | $1,529 | $1,705 | $1,732 |
| Putnam County | $1,681 | $1,975 | $2,081 | $2,320 | $2,358 |
| Randolph County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Richland County | $1,344 | $1,578 | $1,663 | $1,854 | $1,884 |
| Rock Island County | $1,513 | $1,777 | $1,872 | $2,087 | $2,121 |
| St. Clair County | $1,744 | $2,048 | $2,158 | $2,406 | $2,445 |
| Saline County | $1,345 | $1,579 | $1,664 | $1,855 | $1,885 |
| Sangamon County | $1,627 | $1,911 | $2,014 | $2,246 | $2,282 |
| Schuyler County | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Scott County | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Shelby County | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Stark County | $1,395 | $1,638 | $1,726 | $1,924 | $1,956 |
| Stephenson County | $1,471 | $1,728 | $1,821 | $2,030 | $2,063 |
| Tazewell County | $1,594 | $1,872 | $1,973 | $2,200 | $2,235 |
| Union County | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Vermilion County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Wabash County | $1,536 | $1,804 | $1,901 | $2,120 | $2,154 |
| Warren County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Washington County | $1,539 | $1,808 | $1,905 | $2,124 | $2,158 |
| Wayne County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| White County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Whiteside County | $1,388 | $1,630 | $1,718 | $1,916 | $1,946 |
| Will County | $2,286 | $2,685 | $2,829 | $3,154 | $3,205 |
| Williamson County | $1,525 | $1,791 | $1,887 | $2,104 | $2,138 |
| Winnebago County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Woodford County | $1,770 | $2,078 | $2,190 | $2,442 | $2,481 |