Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adams County $1,356 $1,592 $1,678 $1,871 $1,901 Alexander County $1,292 $1,517 $1,599 $1,783 $1,812 Bond County $1,457 $1,711 $1,803 $2,010 $2,043 Boone County $1,642 $1,928 $2,032 $2,266 $2,302 Brown County $1,239 $1,455 $1,533 $1,709 $1,737 Bureau County $1,378 $1,618 $1,705 $1,901 $1,932 Calhoun County $1,643 $1,930 $2,034 $2,268 $2,305 Carroll County $1,345 $1,580 $1,665 $1,856 $1,886 Cass County $1,311 $1,540 $1,623 $1,810 $1,839 Champaign County $1,708 $2,006 $2,114 $2,357 $2,395 Christian County $1,299 $1,526 $1,608 $1,793 $1,822 Clark County $1,325 $1,556 $1,640 $1,829 $1,858 Clay County $1,342 $1,576 $1,661 $1,852 $1,882 Clinton County $1,608 $1,889 $1,990 $2,219 $2,255 Coles County $1,317 $1,547 $1,630 $1,817 $1,847 Cook County $2,247 $2,639 $2,781 $3,101 $3,151 Crawford County $1,328 $1,560 $1,644 $1,833 $1,863 Cumberland County $1,337 $1,571 $1,655 $1,845 $1,875 DeKalb County $1,908 $2,242 $2,362 $2,634 $2,676 De Witt County $1,364 $1,602 $1,688 $1,882 $1,913 Douglas County $1,420 $1,668 $1,758 $1,960 $1,992 DuPage County $2,405 $2,825 $2,977 $3,319 $3,373 Edgar County $1,248 $1,466 $1,545 $1,723 $1,750 Edwards County $1,216 $1,428 $1,505 $1,678 $1,705 Effingham County $1,484 $1,743 $1,837 $2,048 $2,081 Fayette County $1,317 $1,547 $1,630 $1,817 $1,847 Ford County $1,353 $1,589 $1,674 $1,867 $1,897 Franklin County $1,283 $1,507 $1,588 $1,771 $1,799 Fulton County $1,330 $1,562 $1,646 $1,835 $1,865 Gallatin County $1,239 $1,455 $1,533 $1,709 $1,737 Greene County $1,230 $1,444 $1,522 $1,697 $1,724 Grundy County $1,983 $2,329 $2,454 $2,736 $2,780 Hamilton County $1,269 $1,490 $1,570 $1,751 $1,779 Hancock County $1,277 $1,499 $1,580 $1,762 $1,790 Hardin County $1,219 $1,432 $1,509 $1,683 $1,710 Henderson County $1,312 $1,541 $1,624 $1,811 $1,840 Henry County $1,448 $1,701 $1,792 $1,998 $2,030 Iroquois County $1,384 $1,626 $1,713 $1,910 $1,941 Jackson County $1,449 $1,702 $1,793 $1,999 $2,031 Jasper County $1,372 $1,611 $1,698 $1,893 $1,924 Jefferson County $1,388 $1,630 $1,718 $1,916 $1,946 Jersey County $1,576 $1,851 $1,950 $2,174 $2,209 Jo Daviess County $1,530 $1,797 $1,894 $2,112 $2,146 Johnson County $1,464 $1,720 $1,812 $2,020 $2,053 Kane County $2,211 $2,596 $2,736 $3,051 $3,100 Kankakee County $1,697 $1,993 $2,100 $2,342 $2,379 Kendall County $2,250 $2,643 $2,785 $3,105 $3,155 Knox County $1,271 $1,493 $1,573 $1,754 $1,782 Lake County $2,439 $2,864 $3,018 $3,365 $3,419 La Salle County $1,524 $1,790 $1,886 $2,103 $2,137 Lawrence County $1,252 $1,471 $1,550 $1,728 $1,756 Lee County $1,493 $1,754 $1,848 $2,061 $2,094 Livingston County $1,436 $1,686 $1,777 $1,981 $2,013 Logan County $1,342 $1,576 $1,661 $1,852 $1,882 McDonough County $1,265 $1,486 $1,566 $1,746 $1,774 McHenry County $2,116 $2,485 $2,619 $2,920 $2,967 McLean County $1,729 $2,031 $2,140 $2,386 $2,425 Macon County $1,403 $1,647 $1,736 $1,936 $1,967 Macoupin County $1,355 $1,591 $1,677 $1,870 $1,900 Madison County $1,593 $1,871 $1,972 $2,199 $2,234 Marion County $1,327 $1,558 $1,642 $1,831 $1,860 Marshall County $1,361 $1,599 $1,685 $1,879 $1,909 Mason County $1,285 $1,509 $1,590 $1,773 $1,801 Massac County $1,354 $1,591 $1,676 $1,869 $1,899 Menard County $1,559 $1,831 $1,929 $2,151 $2,186 Mercer County $1,406 $1,651 $1,740 $1,940 $1,971 Monroe County $1,988 $2,335 $2,461 $2,744 $2,788 Montgomery County $1,301 $1,528 $1,610 $1,795 $1,824 Morgan County $1,362 $1,600 $1,686 $1,880 $1,910 Moultrie County $1,278 $1,501 $1,582 $1,764 $1,792 Ogle County $1,577 $1,852 $1,952 $2,176 $2,212 Peoria County $1,549 $1,819 $1,917 $2,137 $2,172 Perry County $1,282 $1,506 $1,587 $1,770 $1,798 Piatt County $1,599 $1,878 $1,979 $2,207 $2,242 Pike County $1,224 $1,438 $1,515 $1,689 $1,716 Pope County $1,407 $1,652 $1,741 $1,941 $1,973 Pulaski County $1,146 $1,346 $1,418 $1,581 $1,607 Putnam County $1,638 $1,924 $2,027 $2,260 $2,297 Randolph County $1,389 $1,631 $1,719 $1,917 $1,948 Richland County $1,288 $1,513 $1,594 $1,777 $1,806 Rock Island County $1,450 $1,703 $1,795 $2,001 $2,034 St. Clair County $1,684 $1,978 $2,084 $2,324 $2,361 Saline County $1,290 $1,515 $1,596 $1,780 $1,808 Sangamon County $1,567 $1,840 $1,939 $2,162 $2,197 Schuyler County $1,313 $1,542 $1,625 $1,812 $1,841 Scott County $1,269 $1,491 $1,571 $1,752 $1,780 Shelby County $1,319 $1,549 $1,632 $1,820 $1,849 Stark County $1,308 $1,536 $1,619 $1,805 $1,834 Stephenson County $1,427 $1,676 $1,766 $1,969 $2,001 Tazewell County $1,547 $1,817 $1,915 $2,135 $2,170 Union County $1,448 $1,701 $1,792 $1,998 $2,030 Vermilion County $1,279 $1,502 $1,583 $1,765 $1,794 Wabash County $1,418 $1,665 $1,755 $1,957 $1,988 Warren County $1,243 $1,460 $1,538 $1,715 $1,743 Washington County $1,536 $1,804 $1,901 $2,120 $2,154 Wayne County $1,303 $1,531 $1,613 $1,798 $1,828 White County $1,275 $1,498 $1,578 $1,759 $1,788 Whiteside County $1,355 $1,591 $1,677 $1,870 $1,900 Will County $2,221 $2,609 $2,749 $3,065 $3,115 Williamson County $1,454 $1,707 $1,799 $2,006 $2,038 Winnebago County $1,488 $1,747 $1,841 $2,053 $2,086 Woodford County $1,692 $1,987 $2,094 $2,335 $2,373 Related Topic Local Standards: Housing and Utilities
