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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adams County 1,089 1,279 1,348 1,503 1,527
Allen County 1,154 1,355 1,428 1,592 1,618
Bartholomew County 1,246 1,463 1,542 1,719 1,747
Benton County 1,073 1,260 1,328 1,481 1,505
Blackford County 1,040 1,221 1,287 1,435 1,458
Boone County 1,639 1,925 2,028 2,261 2,298
Brown County 1,345 1,580 1,665 1,856 1,886
Carroll County 1,116 1,311 1,381 1,540 1,565
Cass County 1,012 1,189 1,253 1,397 1,420
Clark County 1,231 1,446 1,524 1,699 1,727
Clay County 1,110 1,304 1,374 1,532 1,557
Clinton County 1,091 1,281 1,350 1,505 1,530
Crawford County 1,126 1,322 1,393 1,553 1,578
Daviess County 1,167 1,370 1,444 1,610 1,636
Dearborn County 1,360 1,597 1,683 1,877 1,907
Decatur County 1,145 1,345 1,417 1,580 1,605
DeKalb County 1,134 1,331 1,403 1,564 1,590
Delaware County 1,051 1,235 1,301 1,451 1,474
Dubois County 1,203 1,413 1,489 1,660 1,687
Elkhart County 1,181 1,387 1,462 1,630 1,656
Fayette County 1,017 1,195 1,259 1,404 1,426
Floyd County 1,336 1,569 1,653 1,843 1,873
Fountain County 1,083 1,272 1,340 1,494 1,518
Franklin County 1,317 1,547 1,630 1,817 1,847
Fulton County 1,042 1,223 1,289 1,437 1,460
Gibson County 1,131 1,329 1,400 1,561 1,586
Grant County 1,037 1,219 1,284 1,432 1,455
Greene County 1,134 1,331 1,403 1,564 1,590
Hamilton County 1,676 1,968 2,074 2,313 2,350
Hancock County 1,341 1,575 1,660 1,851 1,881
Harrison County 1,193 1,402 1,477 1,647 1,673
Hendricks County 1,443 1,695 1,786 1,991 2,024
Henry County 1,081 1,270 1,338 1,492 1,516
Howard County 1,076 1,264 1,332 1,485 1,509
Huntington County 1,079 1,268 1,336 1,490 1,514
Jackson County 1,162 1,365 1,438 1,603 1,629
Jasper County 1,227 1,441 1,518 1,693 1,720
Jay County 1,014 1,191 1,255 1,399 1,422
Jefferson County 1,185 1,392 1,467 1,636 1,662
Jennings County 1,173 1,378 1,452 1,619 1,645
Johnson County 1,294 1,520 1,602 1,786 1,815
Knox County 1,060 1,245 1,312 1,463 1,486
Kosciusko County 1,194 1,403 1,478 1,648 1,675
LaGrange County 1,202 1,412 1,488 1,659 1,686
Lake County 1,307 1,535 1,617 1,803 1,832
LaPorte County 1,169 1,373 1,447 1,613 1,639
Lawrence County 1,138 1,336 1,408 1,570 1,595
Madison County 1,101 1,293 1,363 1,520 1,544
Marion County 1,248 1,465 1,544 1,722 1,749
Marshall County 1,158 1,360 1,433 1,598 1,624
Martin County 1,204 1,414 1,490 1,661 1,688
Miami County 1,040 1,221 1,287 1,435 1,458
Monroe County 1,282 1,506 1,587 1,770 1,798
Montgomery County 1,134 1,331 1,403 1,564 1,590
Morgan County 1,289 1,514 1,595 1,778 1,807
Newton County 1,147 1,348 1,420 1,583 1,609
Noble County 1,105 1,297 1,367 1,524 1,549
Ohio County 1,274 1,497 1,577 1,758 1,787
Orange County 1,066 1,252 1,319 1,471 1,494
Owen County 1,175 1,380 1,454 1,621 1,647
Parke County 1,020 1,198 1,262 1,407 1,430
Perry County 1,067 1,253 1,320 1,472 1,496
Pike County 1,079 1,267 1,335 1,489 1,513
Porter County 1,433 1,684 1,774 1,978 2,010
Posey County 1,178 1,384 1,458 1,626 1,652
Pulaski County 1,065 1,251 1,318 1,470 1,493
Putnam County 1,229 1,443 1,521 1,696 1,723
Randolph County 1,027 1,206 1,271 1,417 1,440
Ripley County 1,235 1,450 1,528 1,704 1,731
Rush County 1,095 1,286 1,355 1,511 1,535
St. Joseph County 1,151 1,352 1,425 1,589 1,615
Scott County 1,139 1,338 1,410 1,572 1,598
Shelby County 1,204 1,414 1,490 1,661 1,688
Spencer County 1,182 1,388 1,463 1,631 1,658
Starke County 1,100 1,292 1,361 1,518 1,542
Steuben County 1,205 1,415 1,491 1,662 1,689
Sullivan County 1,061 1,246 1,313 1,464 1,488
Switzerland County 1,187 1,394 1,469 1,638 1,664
Tippecanoe County 1,230 1,444 1,522 1,697 1,724
Tipton County 1,122 1,317 1,388 1,548 1,573
Union County 1,168 1,371 1,445 1,611 1,637
Vanderburgh County 1,184 1,390 1,465 1,633 1,660
Vermillion County 1,006 1,182 1,245 1,388 1,411
Vigo County 1,079 1,267 1,335 1,489 1,513
Wabash County 1,049 1,232 1,298 1,447 1,471
Warren County 1,136 1,334 1,406 1,568 1,593
Warrick County 1,314 1,543 1,626 1,813 1,842
Washington County 1,158 1,360 1,433 1,598 1,624
Wayne County 1,078 1,266 1,334 1,487 1,511
Wells County 1,092 1,282 1,351 1,506 1,531
White County 1,070 1,256 1,324 1,476 1,500
Whitley County 1,163 1,366 1,439 1,604 1,630