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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 31, 2014 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 1300 1,450 1,473
Allen County 1,113 1,307 1377 1,536 1,561
Bartholomew County 1,180 1,386 1460 1,628 1,654
Benton County 1,039 1,220 1286 1,434 1,457
Blackford County 968 1,137 1198 1,336 1,357
Boone County 1,465 1,721 1813 2,021 2,054
Brown County 1,297 1,523 1605 1,790 1,818
Carroll County 1,129 1,326 1397 1,558 1,583
Cass County 984 1,156 1218 1,358 1,380
Clark County 1,157 1,359 1432 1,597 1,622
Clay County 1,044 1,226 1292 1,441 1,464
Clinton County 1,097 1,289 1358 1,514 1,539
Crawford County 984 1,156 1218 1,358 1,380
Daviess County 995 1,168 1231 1,373 1,395
Dearborn County 1,306 1,534 1616 1,802 1,831
Decatur County 1,082 1,271 1339 1,493 1,517
DeKalb County 1,072 1,259 1327 1,480 1,503
Delaware County 1,013 1,190 1254 1,398 1,421
Dubois County 1,156 1,357 1430 1,595 1,620
Elkhart County 1,159 1,361 1434 1,599 1,625
Fayette County 1,008 1,183 1247 1,390 1,413
Floyd County 1,252 1,470 1549 1,728 1,755
Fountain County 1,033 1,214 1279 1,426 1,449
Franklin County 1,295 1,521 1603 1,788 1,816
Fulton County 1,042 1,224 1290 1,438 1,462
Gibson County 1,063 1,248 1315 1,466 1,490
Grant County 972 1,142 1203 1,342 1,363
Greene County 989 1,162 1224 1,365 1,387
Hamilton County 1,586 1,863 1963 2,189 2,224
Hancock County 1,352 1,588 1673 1,865 1,896
Harrison County 1,104 1,296 1366 1,523 1,548
Hendricks County 1,374 1,614 1701 1,897 1,927
Henry County 1,027 1,206 1271 1,417 1,440
Howard County 1,096 1,287 1356 1,512 1,536
Huntington County 1,070 1,256 1324 1,476 1,500
Jackson County 1,113 1,307 1377 1,536 1,561
Jasper County 1,182 1,388 1463 1,631 1,658
Jay County 934 1,097 1156 1,289 1,310
Jefferson County 1,058 1,243 1310 1,461 1,484
Jennings County 1,038 1,219 1285 1,433 1,456
Johnson County 1,315 1,545 1628 1,815 1,845
Knox County 955 1,122 1182 1,318 1,339
Kosciusko County 1,130 1,328 1399 1,560 1,585
LaGrange County 1,162 1,365 1438 1,603 1,629
Lake County 1,278 1,501 1582 1,764 1,792
LaPorte County 1,135 1,333 1405 1,567 1,592
Lawrence County 1,038 1,219 1284 1,432 1,455
Madison County 1,076 1,264 1332 1,485 1,509
Marion County 1,197 1,405 1481 1,651 1,678
Marshall County 1,123 1,319 1390 1,550 1,575
Martin County 981 1,152 1214 1,354 1,375
Miami County 1,019 1,197 1261 1,406 1,429
Monroe County 1,194 1,403 1478 1,648 1,675
Montgomery County 1,063 1,248 1315 1,466 1,490
Morgan County 1,258 1,478 1557 1,736 1,764
Newton County 1,100 1,293 1362 1,519 1,543
Noble County 1,109 1,302 1372 1,530 1,555
Ohio County 1,194 1,403 1478 1,648 1,675
Orange County 966 1,135 1196 1,334 1,355
Owen County 1,046 1,229 1295 1,444 1,467
Parke County 985 1,157 1219 1,359 1,381
Perry County 1,029 1,208 1273 1,419 1,442
Pike County 979 1,150 1212 1,351 1,373
Porter County 1,347 1,582 1667 1,859 1,889
Posey County 1,137 1,335 1407 1,569 1,594
Pulaski County 1,005 1,181 1244 1,387 1,409
Putnam County 1,197 1,406 1482 1,652 1,679
Randolph County 971 1,141 1202 1,340 1,362
Ripley County 1,187 1,394 1469 1,638 1,664
Rush County 1,122 1,318 1389 1,549 1,574
Scott County 1,080 1,269 1337 1,491 1,515
Shelby County 1,190 1,398 1473 1,642 1,669
Spencer County 1,063 1,248 1315 1,466 1,490
St. Joseph County 1,104 1,296 1366 1,523 1,548
Starke County 1,029 1,209 1274 1,421 1,443
Steuben County 1,123 1,319 1390 1,550 1,575
Sullivan County 983 1,154 1216 1,356 1,378
Switzerland County 1,130 1,327 1398 1,559 1,584
Tippecanoe County 1,192 1,400 1475 1,645 1,671
Tipton County 1,151 1,351 1424 1,588 1,613
Union County 1,155 1,357 1430 1,594 1,620
Vanderburgh County 1,097 1,289 1358 1,514 1,539
Vermillion County 999 1,173 1236 1,378 1,400
Vigo County 1,004 1,179 1242 1,385 1,407
Wabash County 986 1,158 1220 1,360 1,382
Warren County 1,173 1,378 1452 1,619 1,645
Warrick County 1,250 1,468 1547 1,725 1,753
Washington County 1,022 1,201 1265 1,411 1,434
Wayne County 1,040 1,222 1287 1,435 1,458
Wells County 1,037 1,219 1284 1,432 1,455
White County 1,062 1,247 1314 1,465 1,489
Whitley County 1,140 1,339 1411 1,573 1,599

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Page Last Reviewed or Updated: 31-Mar-2014