filter list Items REST API

I have a lits sharepoint which have an user item.I need get the items filtering by user like this :

http://win-f898lhd0rn9//_api/web/lists/getbytitle('BudgetConcerneLD')/items?$filter=IPS_Personne eq '1'

but it doesnt geve any information : I tried :

http://win-f898lhd0rn9//_api/web/lists/getbytitle('BudgetConcerneLD')/items?$filter=IPS_PersonneId eq '1'

I show an exception.

When i uset REST client this the json object :

    <d:IPS_PersonneId m:type="Collection(Edm.Int32)">
<d:element>2</d:element>
</d:IPS_PersonneId>
<d:IPS_BudgetAffect_x00e9_>500</d:IPS_BudgetAffect_x00e9_>

So what is the exact query ?