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 April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Adams County 1,197 1,405 1,481 1,651 1,678
Allen County 1,267 1,488 1,568 1,748 1,777
Bartholomew County 1,367 1,606 1,692 1,887 1,917
Benton County 1,180 1,386 1,460 1,628 1,654
Blackford County 1,144 1,344 1,416 1,579 1,604
Boone County 1,791 2,104 2,217 2,472 2,512
Brown County 1,474 1,731 1,824 2,034 2,067
Carroll County 1,226 1,440 1,517 1,691 1,719
Cass County 1,114 1,309 1,379 1,538 1,562
Clark County 1,351 1,587 1,672 1,864 1,894
Clay County 1,219 1,432 1,509 1,683 1,710
Clinton County 1,199 1,408 1,484 1,655 1,681
Crawford County 1,236 1,452 1,530 1,706 1,733
Daviess County 1,281 1,504 1,585 1,767 1,796
Dearborn County 1,490 1,750 1,844 2,056 2,089
Decatur County 1,257 1,477 1,556 1,735 1,763
DeKalb County 1,244 1,461 1,540 1,717 1,745
Delaware County 1,155 1,357 1,430 1,594 1,620
Dubois County 1,320 1,551 1,634 1,822 1,851
Elkhart County 1,297 1,523 1,605 1,790 1,818
Fayette County 1,120 1,315 1,386 1,545 1,570
Floyd County 1,463 1,719 1,811 2,019 2,052
Fountain County 1,189 1,397 1,472 1,641 1,668
Franklin County 1,443 1,695 1,786 1,991 2,024
Fulton County 1,146 1,346 1,418 1,581 1,607
Gibson County 1,243 1,460 1,538 1,715 1,743
Grant County 1,141 1,340 1,412 1,574 1,600
Greene County 1,244 1,461 1,540 1,717 1,745
Hamilton County 1,831 2,150 2,266 2,527 2,567
Hancock County 1,469 1,725 1,818 2,027 2,060
Harrison County 1,309 1,537 1,620 1,806 1,835
Hendricks County 1,580 1,855 1,955 2,180 2,215
Henry County 1,188 1,395 1,470 1,639 1,666
Howard County 1,183 1,389 1,464 1,632 1,659
Huntington County 1,186 1,393 1,468 1,637 1,663
Jackson County 1,275 1,498 1,578 1,759 1,788
Jasper County 1,334 1,567 1,651 1,841 1,871
Jay County 1,116 1,311 1,381 1,540 1,565
Jefferson County 1,301 1,528 1,610 1,795 1,824
Jennings County 1,288 1,513 1,594 1,777 1,806
Johnson County 1,419 1,666 1,756 1,958 1,990
Knox County 1,165 1,368 1,442 1,608 1,634
Kosciusko County 1,311 1,539 1,622 1,809 1,838
LaGrange County 1,319 1,550 1,633 1,821 1,850
Lake County 1,420 1,667 1,757 1,959 1,991
LaPorte County 1,283 1,507 1,588 1,771 1,799
Lawrence County 1,249 1,467 1,546 1,724 1,752
Madison County 1,210 1,422 1,498 1,670 1,697
Marion County 1,368 1,607 1,693 1,888 1,918
Marshall County 1,272 1,494 1,574 1,755 1,783
Martin County 1,321 1,552 1,635 1,823 1,852
Miami County 1,144 1,344 1,416 1,579 1,604
Monroe County 1,405 1,650 1,739 1,939 1,970
Montgomery County 1,244 1,461 1,540 1,717 1,745
Morgan County 1,412 1,659 1,748 1,949 1,980
Newton County 1,249 1,467 1,546 1,724 1,752
Noble County 1,213 1,424 1,501 1,674 1,701
Ohio County 1,397 1,641 1,729 1,928 1,959
Orange County 1,172 1,376 1,450 1,617 1,643
Owen County 1,290 1,515 1,596 1,780 1,808
Parke County 1,122 1,317 1,388 1,548 1,573
Perry County 1,172 1,377 1,451 1,618 1,644
Pike County 1,185 1,392 1,467 1,636 1,662
Porter County 1,555 1,827 1,925 2,146 2,181
Posey County 1,293 1,518 1,600 1,784 1,813
Pulaski County 1,171 1,375 1,449 1,616 1,642
Putnam County 1,348 1,583 1,668 1,860 1,890
Randolph County 1,130 1,327 1,398 1,559 1,584
Ripley County 1,354 1,591 1,676 1,869 1,899
Rush County 1,203 1,413 1,489 1,660 1,687
St. Joseph County 1,265 1,485 1,565 1,745 1,773
Scott County 1,251 1,469 1,548 1,726 1,754
Shelby County 1,321 1,552 1,635 1,823 1,852
Spencer County 1,298 1,524 1,606 1,791 1,820
Starke County 1,209 1,420 1,496 1,668 1,695
Steuben County 1,322 1,553 1,636 1,824 1,854
Sullivan County 1,167 1,370 1,444 1,610 1,636
Switzerland County 1,303 1,531 1,613 1,798 1,828
Tippecanoe County 1,349 1,584 1,669 1,861 1,891
Tipton County 1,232 1,447 1,525 1,700 1,728
Union County 1,281 1,505 1,586 1,768 1,797
Vanderburgh County 1,299 1,526 1,608 1,793 1,822
Vermillion County 1,107 1,300 1,370 1,528 1,552
Vigo County 1,185 1,392 1,467 1,636 1,662
Wabash County 1,153 1,354 1,427 1,591 1,617
Warren County 1,248 1,465 1,544 1,722 1,749
Warrick County 1,440 1,691 1,782 1,987 2,019
Washington County 1,272 1,494 1,574 1,755 1,783
Wayne County 1,185 1,391 1,466 1,635 1,661
Wells County 1,200 1,409 1,485 1,656 1,683
White County 1,176 1,382 1,456 1,623 1,650
Whitley County 1,276 1,498 1,579 1,761 1,789