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, 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 1,085 1,275 1,343 1,497 1,522
Allen County 1,142 1,341 1,413 1,575 1,601
Bartholomew County 1,236 1,452 1,530 1,706 1,733
Benton County 1,054 1,237 1,304 1,454 1,477
Blackford County 1,008 1,184 1,248 1,392 1,414
Boone County 1,622 1,906 2,008 2,239 2,275
Brown County 1,364 1,602 1,688 1,882 1,913
Carroll County 1,128 1,325 1,396 1,557 1,582
Cass County 1,001 1,176 1,239 1,381 1,404
Clark County 1,212 1,424 1,500 1,673 1,700
Clay County 1,089 1,279 1,348 1,503 1,527
Clinton County 1,105 1,298 1,368 1,525 1,550
Crawford County 1,062 1,247 1,314 1,465 1,489
Daviess County 1,126 1,322 1,393 1,553 1,578
Dearborn County 1,334 1,567 1,651 1,841 1,871
Decatur County 1,129 1,326 1,397 1,558 1,583
DeKalb County 1,102 1,294 1,364 1,521 1,545
Delaware County 1,053 1,237 1,303 1,453 1,476
Dubois County 1,194 1,403 1,478 1,648 1,675
Elkhart County 1,166 1,369 1,443 1,609 1,635
Fayette County 1,024 1,202 1,267 1,413 1,436
Floyd County 1,319 1,549 1,632 1,820 1,849
Fountain County 1,062 1,247 1,314 1,465 1,489
Franklin County 1,260 1,479 1,559 1,738 1,766
Fulton County 1,033 1,214 1,279 1,426 1,449
Gibson County 1,113 1,308 1,378 1,536 1,561
Grant County 1,031 1,211 1,276 1,423 1,446
Greene County 1,131 1,329 1,400 1,561 1,586
Hamilton County 1,635 1,921 2,024 2,257 2,293
Hancock County 1,340 1,573 1,658 1,849 1,879
Harrison County 1,188 1,395 1,470 1,639 1,666
Hendricks County 1,426 1,675 1,765 1,968 2,000
Henry County 1,083 1,272 1,340 1,494 1,518
Howard County 1,090 1,280 1,349 1,504 1,528
Huntington County 1,088 1,278 1,347 1,502 1,526
Jackson County 1,126 1,322 1,393 1,553 1,578
Jasper County 1,209 1,420 1,496 1,668 1,695
Jay County 978 1,149 1,211 1,350 1,372
Jefferson County 1,143 1,342 1,414 1,577 1,602
Jennings County 1,149 1,349 1,422 1,586 1,611
Johnson County 1,301 1,528 1,610 1,795 1,824
Knox County 1,046 1,228 1,294 1,443 1,466
Kosciusko County 1,192 1,400 1,475 1,645 1,671
LaGrange County 1,199 1,408 1,484 1,655 1,681
Lake County 1,302 1,530 1,612 1,797 1,826
LaPorte County 1,147 1,347 1,419 1,582 1,608
Lawrence County 1,124 1,320 1,391 1,551 1,576
Madison County 1,097 1,289 1,358 1,514 1,539
Marion County 1,231 1,446 1,524 1,699 1,727
Marshall County 1,162 1,365 1,438 1,603 1,629
Martin County 1,193 1,401 1,476 1,646 1,672
Miami County 1,046 1,228 1,294 1,443 1,466
Monroe County 1,258 1,478 1,557 1,736 1,764
Montgomery County 1,143 1,342 1,414 1,577 1,602
Morgan County 1,284 1,508 1,589 1,772 1,800
Newton County 1,100 1,293 1,362 1,519 1,543
Noble County 1,083 1,272 1,340 1,494 1,518
Ohio County 1,282 1,506 1,587 1,770 1,798
Orange County 1,037 1,218 1,283 1,431 1,454
Owen County 1,194 1,403 1,478 1,648 1,675
Parke County 1,040 1,221 1,287 1,435 1,458
Perry County 1,073 1,260 1,328 1,481 1,505
Pike County 1,081 1,270 1,338 1,492 1,516
Porter County 1,418 1,665 1,755 1,957 1,988
Posey County 1,172 1,377 1,451 1,618 1,644
Pulaski County 1,083 1,272 1,340 1,494 1,518
Putnam County 1,226 1,440 1,517 1,691 1,719
Randolph County 1,024 1,202 1,267 1,413 1,436
Ripley County 1,225 1,439 1,516 1,690 1,718
Rush County 1,079 1,268 1,336 1,490 1,514
Scott County 1,142 1,341 1,413 1,575 1,601
Shelby County 1,213 1,424 1,501 1,674 1,701
Spencer County 1,160 1,363 1,436 1,601 1,627
St. Joseph County 1,145 1,345 1,417 1,580 1,605
Starke County 1,087 1,276 1,345 1,500 1,524
Steuben County 1,176 1,381 1,455 1,622 1,649
Sullivan County 1,023 1,201 1,266 1,412 1,434
Switzerland County 1,104 1,296 1,366 1,523 1,548
Tippecanoe County 1,223 1,437 1,514 1,688 1,715
Tipton County 1,125 1,321 1,392 1,552 1,577
Union County 1,126 1,322 1,393 1,553 1,578
Vanderburgh County 1,175 1,380 1,454 1,621 1,647
Vermillion County 1,012 1,189 1,253 1,397 1,420
Vigo County 1,074 1,261 1,329 1,482 1,506
Wabash County 1,019 1,197 1,261 1,406 1,429
Warren County 1,112 1,306 1,376 1,534 1,559
Warrick County 1,316 1,546 1,629 1,816 1,846
Washington County 1,129 1,326 1,397 1,558 1,583
Wayne County 1,065 1,251 1,318 1,470 1,493
Wells County 1,100 1,293 1,362 1,519 1,543
White County 1,053 1,237 1,303 1,453 1,476
Whitley County 1,168 1,371 1,445 1,611 1,637