Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Adams County 1,176 1,381 1,455 1,622 1,649
Alexander County 1,021 1,200 1,264 1,409 1,432
Bond County 1,234 1,449 1,527 1,703 1,730
Boone County 1,486 1,745 1,839 2,050 2,084
Brown County 1,072 1,259 1,327 1,480 1,503
Bureau County 1,208 1,419 1,495 1,667 1,694
Calhoun County 1,311 1,540 1,623 1,810 1,839
Carroll County 1,185 1,392 1,467 1,636 1,662
Cass County 1,047 1,230 1,296 1,445 1,468
Champaign County 1,415 1,662 1,751 1,952 1,984
Christian County 1,100 1,293 1,362 1,519 1,543
Clark County 1,111 1,305 1,375 1,533 1,558
Clay County 1,033 1,214 1,279 1,426 1,449
Clinton County 1,372 1,611 1,698 1,893 1,924
Coles County 1,117 1,312 1,383 1,542 1,567
Cook County 1,858 2,183 2,300 2,565 2,606
Crawford County 1,033 1,214 1,279 1,426 1,449
Cumberland County 1,165 1,368 1,442 1,608 1,634
De Witt County 1,104 1,296 1,366 1,523 1,548
DeKalb County 1,618 1,900 2,002 2,232 2,268
Douglas County 1,204 1,414 1,490 1,661 1,688
DuPage County 2,047 2,405 2,534 2,825 2,871
Edgar County 1,065 1,251 1,318 1,470 1,493
Edwards County 1,007 1,182 1,246 1,389 1,412
Effingham County 1,206 1,417 1,493 1,665 1,692
Fayette County 1,042 1,224 1,290 1,438 1,462
Ford County 1,151 1,351 1,424 1,588 1,613
Franklin County 1,063 1,249 1,316 1,467 1,491
Fulton County 1,081 1,270 1,338 1,492 1,516
Gallatin County 975 1,145 1,207 1,346 1,368
Greene County 1,064 1,250 1,317 1,468 1,492
Grundy County 1,602 1,882 1,983 2,211 2,247
Hamilton County 1,115 1,310 1,380 1,539 1,564
Hancock County 1,081 1,270 1,338 1,492 1,516
Hardin County 966 1,134 1,195 1,332 1,354
Henderson County 1,010 1,186 1,250 1,394 1,416
Henry County 1,223 1,436 1,513 1,687 1,714
Iroquois County 1,162 1,365 1,438 1,603 1,629
Jackson County 1,231 1,446 1,524 1,699 1,727
Jasper County 1,140 1,339 1,411 1,573 1,599
Jefferson County 1,152 1,353 1,426 1,590 1,616
Jersey County 1,382 1,623 1,710 1,907 1,937
Jo Daviess County 1,312 1,541 1,624 1,811 1,840
Johnson County 1,200 1,409 1,485 1,656 1,683
Kane County 1,841 2,163 2,279 2,541 2,582
Kankakee County 1,415 1,662 1,751 1,952 1,984
Kendall County 1,962 2,304 2,428 2,707 2,751
Knox County 1,055 1,239 1,306 1,456 1,480
La Salle County 1,297 1,523 1,605 1,790 1,818
Lake County 2,096 2,462 2,594 2,892 2,939
Lawrence County 1,014 1,191 1,255 1,399 1,422
Lee County 1,243 1,460 1,538 1,715 1,743
Livingston County 1,223 1,436 1,513 1,687 1,714
Logan County 1,132 1,330 1,401 1,562 1,587
Macon County 1,151 1,351 1,424 1,588 1,613
Macoupin County 1,143 1,343 1,415 1,578 1,603
Madison County 1,315 1,545 1,628 1,815 1,845
Marion County 1,050 1,233 1,299 1,448 1,472
Marshall County 1,175 1,380 1,454 1,621 1,647
Mason County 1,074 1,261 1,329 1,482 1,506
Massac County 1,109 1,303 1,373 1,531 1,556
McDonough County 1,096 1,287 1,356 1,512 1,536
McHenry County 1,821 2,139 2,254 2,513 2,554
McLean County 1,483 1,742 1,836 2,047 2,080
Menard County 1,253 1,472 1,551 1,729 1,757
Mercer County 1,169 1,373 1,447 1,613 1,639
Monroe County 1,643 1,929 2,033 2,267 2,303
Montgomery County 1,063 1,249 1,316 1,467 1,491
Morgan County 1,168 1,372 1,446 1,612 1,638
Moultrie County 1,162 1,365 1,438 1,603 1,629
Ogle County 1,376 1,616 1,703 1,899 1,929
Peoria County 1,297 1,523 1,605 1,790 1,818
Perry County 1,115 1,310 1,380 1,539 1,564
Piatt County 1,270 1,492 1,572 1,753 1,781
Pike County 989 1,162 1,224 1,365 1,387
Pope County 1,148 1,349 1,421 1,584 1,610
Pulaski County 1,033 1,214 1,279 1,426 1,449
Putnam County 1,242 1,459 1,537 1,714 1,741
Randolph County 1,151 1,352 1,425 1,589 1,615
Richland County 1,077 1,265 1,333 1,486 1,510
Rock Island County 1,238 1,454 1,532 1,708 1,736
Saline County 1,046 1,229 1,295 1,444 1,467
Sangamon County 1,324 1,555 1,639 1,827 1,857
Schuyler County 1,073 1,260 1,328 1,481 1,505
Scott County 1,079 1,268 1,336 1,490 1,514
Shelby County 1,075 1,263 1,331 1,484 1,508
St. Clair County 1,389 1,631 1,719 1,917 1,948
Stark County 1,097 1,289 1,358 1,514 1,539
Stephenson County 1,178 1,384 1,458 1,626 1,652
Tazewell County 1,289 1,514 1,595 1,778 1,807
Union County 1,130 1,328 1,399 1,560 1,585
Vermilion County 1,080 1,269 1,337 1,491 1,515
Wabash County 1,105 1,298 1,368 1,525 1,550
Warren County 1,058 1,242 1,309 1,460 1,483
Washington County 1,218 1,430 1,507 1,680 1,707
Wayne County 1,077 1,265 1,333 1,486 1,510
White County 1,037 1,218 1,283 1,431 1,454
Whiteside County 1,147 1,347 1,419 1,582 1,608
Will County 1,865 2,190 2,308 2,573 2,615
Williamson County 1,175 1,380 1,454 1,621 1,647
Winnebago County 1,294 1,520 1,602 1,786 1,815
Woodford County 1,471 1,727 1,820 2,029 2,062