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Indiana - 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 March 30, 2015 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Adams County 1,050 1,234 1,300 1,450 1,473
Allen County 1,113 1,307 1,377 1,536 1,561
Bartholomew County 1,180 1,386 1,460 1,628 1,654
Benton County 1,039 1,220 1,286 1,434 1,457
Blackford County 968 1,137 1,198 1,336 1,357
Boone County 1,465 1,721 1,813 2,021 2,054
Brown County 1,297 1,523 1,605 1,790 1,818
Carroll County 1,129 1,326 1,397 1,558 1,583
Cass County 984 1,156 1,218 1,358 1,380
Clark County 1,158 1,360 1,433 1,598 1,624
Clay County 1,044 1,226 1,292 1,441 1,464
Clinton County 1,097 1,289 1,358 1,514 1,539
Crawford County 984 1,156 1,218 1,358 1,380
Daviess County 995 1,168 1,231 1,373 1,395
Dearborn County 1,306 1,534 1,616 1,802 1,831
Decatur County 1,082 1,271 1,339 1,493 1,517
DeKalb County 1,072 1,259 1,327 1,480 1,503
Delaware County 1,013 1,190 1,254 1,398 1,421
Dubois County 1,156 1,357 1,430 1,595 1,620
Elkhart County 1,159 1,361 1,434 1,599 1,625
Fayette County 1,008 1,183 1,247 1,390 1,413
Floyd County 1,252 1,470 1,549 1,728 1,755
Fountain County 1,033 1,214 1,279 1,426 1,449
Franklin County 1,295 1,521 1,603 1,788 1,816
Fulton County 1,042 1,224 1,290 1,438 1,462
Gibson County 1,063 1,248 1,315 1,466 1,490
Grant County 972 1,142 1,203 1,342 1,363
Greene County 991 1,164 1,227 1,368 1,390
Hamilton County 1,586 1,863 1,963 2,189 2,224
Hancock County 1,352 1,588 1,673 1,865 1,896
Harrison County 1,104 1,296 1,366 1,523 1,548
Hendricks County 1,374 1,614 1,701 1,897 1,927
Henry County 1,027 1,206 1,271 1,417 1,440
Howard County 1,096 1,287 1,356 1,512 1,536
Huntington County 1,070 1,256 1,324 1,476 1,500
Jackson County 1,113 1,307 1,377 1,536 1,561
Jasper County 1,182 1,388 1,463 1,631 1,658
Jay County 934 1,097 1,156 1,289 1,310
Jefferson County 1,058 1,243 1,310 1,461 1,484
Jennings County 1,038 1,219 1,285 1,433 1,456
Johnson County 1,315 1,545 1,628 1,815 1,845
Knox County 955 1,122 1,182 1,318 1,339
Kosciusko County 1,130 1,328 1,399 1,560 1,585
LaGrange County 1,162 1,365 1,438 1,603 1,629
Lake County 1,278 1,501 1,582 1,764 1,792
LaPorte County 1,135 1,333 1,405 1,567 1,592
Lawrence County 1,038 1,219 1,284 1,432 1,455
Madison County 1,076 1,264 1,332 1,485 1,509
Marion County 1,197 1,405 1,481 1,651 1,678
Marshall County 1,123 1,319 1,390 1,550 1,575
Martin County 992 1,165 1,228 1,369 1,391
Miami County 1,019 1,197 1,261 1,406 1,429
Monroe County 1,194 1,403 1,478 1,648 1,675
Montgomery County 1,063 1,248 1,315 1,466 1,490
Morgan County 1,258 1,478 1,557 1,736 1,764
Newton County 1,100 1,293 1,362 1,519 1,543
Noble County 1,109 1,302 1,372 1,530 1,555
Ohio County 1,194 1,403 1,478 1,648 1,675
Orange County 966 1,135 1,196 1,334 1,355
Owen County 1,046 1,229 1,295 1,444 1,467
Parke County 985 1,157 1,219 1,359 1,381
Perry County 1,029 1,208 1,273 1,419 1,442
Pike County 979 1,150 1,212 1,351 1,373
Porter County 1,347 1,582 1,667 1,859 1,889
Posey County 1,137 1,335 1,407 1,569 1,594
Pulaski County 1,005 1,181 1,244 1,387 1,409
Putnam County 1,201 1,410 1,486 1,657 1,684
Randolph County 971 1,141 1,202 1,340 1,362
Ripley County 1,187 1,394 1,469 1,638 1,664
Rush County 1,122 1,318 1,389 1,549 1,574
St. Joseph County 1,104 1,296 1,366 1,523 1,548
Scott County 1,086 1,275 1,344 1,499 1,523
Shelby County 1,190 1,398 1,473 1,642 1,669
Spencer County 1,063 1,248 1,315 1,466 1,490
Starke County 1,029 1,209 1,274 1,421 1,443
Steuben County 1,123 1,319 1,390 1,550 1,575
Sullivan County 983 1,154 1,216 1,356 1,378
Switzerland County 1,130 1,327 1,398 1,559 1,584
Tippecanoe County 1,192 1,400 1,475 1,645 1,671
Tipton County 1,151 1,351 1,424 1,588 1,613
Union County 1,155 1,357 1,430 1,594 1,620
Vanderburgh County 1,097 1,289 1,358 1,514 1,539
Vermillion County 999 1,173 1,236 1,378 1,400
Vigo County 1,004 1,179 1,242 1,385 1,407
Wabash County 986 1,158 1,220 1,360 1,382
Warren County 1,173 1,378 1,452 1,619 1,645
Warrick County 1,250 1,468 1,547 1,725 1,753
Washington County 1,022 1,201 1,265 1,411 1,434
Wayne County 1,040 1,222 1,287 1,435 1,458
Wells County 1,037 1,219 1,284 1,432 1,455
White County 1,062 1,247 1,314 1,465 1,489
Whitley County 1,140 1,339 1,411 1,573 1,599

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Page Last Reviewed or Updated: 10-Apr-2015