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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Adams County $1,290 $1,516 $1,597 $1,781 $1,809
Allen County $1,379 $1,620 $1,707 $1,903 $1,934
Bartholomew County $1,484 $1,743 $1,837 $2,048 $2,081
Benton County $1,274 $1,497 $1,577 $1,758 $1,787
Blackford County $1,216 $1,428 $1,505 $1,678 $1,705
Boone County $1,922 $2,258 $2,379 $2,653 $2,695
Brown County $1,448 $1,701 $1,792 $1,998 $2,030
Carroll County $1,294 $1,519 $1,601 $1,785 $1,814
Cass County $1,224 $1,438 $1,515 $1,689 $1,716
Clark County $1,482 $1,740 $1,834 $2,045 $2,078
Clay County $1,297 $1,523 $1,605 $1,790 $1,818
Clinton County $1,300 $1,527 $1,609 $1,794 $1,823
Crawford County $1,308 $1,536 $1,619 $1,805 $1,834
Daviess County $1,366 $1,605 $1,691 $1,885 $1,916
Dearborn County $1,556 $1,828 $1,926 $2,147 $2,182
Decatur County $1,393 $1,636 $1,724 $1,922 $1,953
DeKalb County $1,316 $1,546 $1,629 $1,816 $1,846
Delaware County $1,248 $1,466 $1,545 $1,723 $1,750
Dubois County $1,405 $1,650 $1,739 $1,939 $1,970
Elkhart County $1,396 $1,640 $1,728 $1,927 $1,958
Fayette County $1,174 $1,379 $1,453 $1,620 $1,646
Floyd County $1,556 $1,828 $1,926 $2,147 $2,182
Fountain County $1,272 $1,494 $1,574 $1,755 $1,783
Franklin County $1,581 $1,857 $1,957 $2,182 $2,217
Fulton County $1,277 $1,499 $1,580 $1,762 $1,790
Gibson County $1,373 $1,612 $1,699 $1,894 $1,925
Grant County $1,239 $1,455 $1,533 $1,709 $1,737
Greene County $1,332 $1,565 $1,649 $1,839 $1,868
Hamilton County $2,032 $2,387 $2,515 $2,804 $2,849
Hancock County $1,563 $1,835 $1,934 $2,156 $2,191
Harrison County $1,417 $1,665 $1,754 $1,956 $1,987
Hendricks County $1,695 $1,991 $2,098 $2,339 $2,377
Henry County $1,226 $1,440 $1,517 $1,691 $1,719
Howard County $1,264 $1,484 $1,564 $1,744 $1,772
Huntington County $1,287 $1,512 $1,593 $1,776 $1,805
Jackson County $1,343 $1,577 $1,662 $1,853 $1,883
Jasper County $1,489 $1,749 $1,843 $2,055 $2,088
Jay County $1,189 $1,397 $1,472 $1,641 $1,668
Jefferson County $1,370 $1,610 $1,696 $1,891 $1,922
Jennings County $1,332 $1,564 $1,648 $1,838 $1,867
Johnson County $1,576 $1,851 $1,950 $2,174 $2,209
Knox County $1,295 $1,521 $1,603 $1,787 $1,816
Kosciusko County $1,402 $1,647 $1,735 $1,935 $1,966
LaGrange County $1,445 $1,697 $1,788 $1,994 $2,026
Lake County $1,572 $1,846 $1,945 $2,169 $2,204
LaPorte County $1,369 $1,608 $1,694 $1,889 $1,919
Lawrence County $1,339 $1,572 $1,657 $1,848 $1,877
Madison County $1,313 $1,542 $1,625 $1,812 $1,841
Marion County $1,485 $1,744 $1,838 $2,049 $2,082
Marshall County $1,382 $1,623 $1,710 $1,907 $1,937
Martin County $1,394 $1,637 $1,725 $1,923 $1,954
Miami County $1,182 $1,388 $1,463 $1,631 $1,658
Monroe County $1,552 $1,823 $1,921 $2,142 $2,176
Montgomery County $1,337 $1,571 $1,655 $1,845 $1,875
Morgan County $1,507 $1,770 $1,865 $2,079 $2,113
Newton County $1,375 $1,615 $1,702 $1,898 $1,928
Noble County $1,365 $1,603 $1,689 $1,883 $1,914
Ohio County $1,506 $1,769 $1,864 $2,078 $2,112
Orange County $1,303 $1,531 $1,613 $1,798 $1,828
Owen County $1,333 $1,566 $1,650 $1,840 $1,869
Parke County $1,207 $1,418 $1,494 $1,666 $1,693
Perry County $1,269 $1,490 $1,570 $1,751 $1,779
Pike County $1,288 $1,513 $1,594 $1,777 $1,806
Porter County $1,708 $2,006 $2,114 $2,357 $2,395
Posey County $1,496 $1,757 $1,851 $2,064 $2,097
Pulaski County $1,207 $1,418 $1,494 $1,666 $1,693
Putnam County $1,472 $1,729 $1,822 $2,032 $2,064
Randolph County $1,205 $1,415 $1,491 $1,662 $1,689
Ripley County $1,449 $1,702 $1,793 $1,999 $2,031
Rush County $1,382 $1,624 $1,711 $1,908 $1,939
St. Joseph County $1,373 $1,612 $1,699 $1,894 $1,925
Scott County $1,329 $1,561 $1,645 $1,834 $1,864
Shelby County $1,445 $1,697 $1,788 $1,994 $2,026
Spencer County $1,450 $1,703 $1,795 $2,001 $2,034
Starke County $1,281 $1,504 $1,585 $1,767 $1,796
Steuben County $1,397 $1,641 $1,729 $1,928 $1,959
Sullivan County $1,219 $1,432 $1,509 $1,683 $1,710
Switzerland County $1,458 $1,713 $1,805 $2,013 $2,045
Tippecanoe County $1,420 $1,668 $1,758 $1,960 $1,992
Tipton County $1,333 $1,566 $1,650 $1,840 $1,869
Union County $1,349 $1,585 $1,670 $1,862 $1,892
Vanderburgh County $1,407 $1,652 $1,741 $1,941 $1,973
Vermillion County $1,190 $1,398 $1,473 $1,642 $1,669
Vigo County $1,295 $1,521 $1,603 $1,787 $1,816
Wabash County $1,252 $1,471 $1,550 $1,728 $1,756
Warren County $1,334 $1,567 $1,651 $1,841 $1,871
Warrick County $1,552 $1,823 $1,921 $2,142 $2,176
Washington County $1,361 $1,599 $1,685 $1,879 $1,909
Wayne County $1,240 $1,457 $1,535 $1,712 $1,739
Wells County $1,322 $1,553 $1,636 $1,824 $1,854
White County $1,363 $1,601 $1,687 $1,881 $1,911
Whitley County $1,387 $1,629 $1,717 $1,914 $1,945