IRS Logo
Print - Click this link to Print this page

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 28, 2016 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 987 1,159 1,221 1,361 1,383
Allen County 1,053 1,237 1,303 1,453 1,476
Bartholomew County 1,155 1,356 1,429 1,593 1,619
Benton County 985 1,157 1,219 1,359 1,381
Blackford County 878 1,032 1,087 1,212 1,232
Boone County 1,450 1,703 1,794 2,000 2,033
Brown County 1,225 1,439 1,516 1,690 1,718
Carroll County 1,075 1,262 1,330 1,483 1,507
Cass County 936 1,100 1,159 1,292 1,313
Clark County 1,146 1,346 1,418 1,581 1,607
Clay County 1,010 1,186 1,250 1,394 1,416
Clinton County 1,083 1,272 1,340 1,494 1,518
Crawford County 921 1,082 1,140 1,271 1,292
Daviess County 993 1,166 1,229 1,370 1,392
Dearborn County 1,271 1,493 1,573 1,754 1,782
Decatur County 1,045 1,227 1,293 1,442 1,465
DeKalb County 1,036 1,217 1,282 1,429 1,453
Delaware County 971 1,141 1,202 1,340 1,362
Dubois County 1,098 1,290 1,359 1,515 1,540
Elkhart County 1,067 1,254 1,321 1,473 1,497
Fayette County 970 1,139 1,200 1,338 1,360
Floyd County 1,222 1,435 1,512 1,686 1,713
Fountain County 992 1,165 1,228 1,369 1,391
Franklin County 1,183 1,389 1,464 1,632 1,659
Fulton County 1,004 1,179 1,242 1,385 1,407
Gibson County 1,017 1,195 1,259 1,404 1,426
Grant County 912 1,071 1,129 1,259 1,279
Greene County 993 1,166 1,229 1,370 1,392
Hamilton County 1,524 1,790 1,886 2,103 2,137
Hancock County 1,300 1,527 1,609 1,794 1,823
Harrison County 1,084 1,273 1,341 1,495 1,519
Hendricks County 1,315 1,545 1,628 1,815 1,845
Henry County 1,011 1,187 1,251 1,395 1,417
Howard County 1,025 1,203 1,268 1,414 1,437
Huntington County 1,016 1,194 1,258 1,403 1,425
Jackson County 1,028 1,207 1,272 1,418 1,441
Jasper County 1,148 1,349 1,421 1,584 1,610
Jay County 909 1,068 1,125 1,254 1,275
Jefferson County 1,028 1,207 1,272 1,418 1,441
Jennings County 1,020 1,198 1,262 1,407 1,430
Johnson County 1,240 1,457 1,535 1,712 1,739
Knox County 936 1,100 1,159 1,292 1,313
Kosciusko County 1,096 1,287 1,356 1,512 1,536
LaGrange County 1,128 1,325 1,396 1,557 1,582
Lake County 1,222 1,435 1,512 1,686 1,713
LaPorte County 1,105 1,297 1,367 1,524 1,549
Lawrence County 1,040 1,221 1,287 1,435 1,458
Madison County 1,036 1,217 1,282 1,429 1,453
Marion County 1,138 1,336 1,408 1,570 1,595
Marshall County 1,088 1,277 1,346 1,501 1,525
Martin County 1,011 1,187 1,251 1,395 1,417
Miami County 966 1,134 1,195 1,332 1,354
Monroe County 1,177 1,383 1,457 1,625 1,651
Montgomery County 1,021 1,199 1,263 1,408 1,431
Morgan County 1,186 1,393 1,468 1,637 1,663
Newton County 1,064 1,250 1,317 1,468 1,492
Noble County 1,055 1,239 1,306 1,456 1,480
Ohio County 1,176 1,381 1,455 1,622 1,649
Orange County 940 1,104 1,163 1,297 1,318
Owen County 1,058 1,243 1,310 1,461 1,484
Parke County 948 1,113 1,173 1,308 1,329
Perry County 982 1,153 1,215 1,355 1,377
Pike County 1,011 1,187 1,251 1,395 1,417
Porter County 1,311 1,539 1,622 1,809 1,838
Posey County 1,138 1,336 1,408 1,570 1,595
Pulaski County 989 1,162 1,224 1,365 1,387
Putnam County 1,178 1,384 1,458 1,626 1,652
Randolph County 926 1,088 1,146 1,278 1,298
Ripley County 1,139 1,338 1,410 1,572 1,598
Rush County 1,020 1,198 1,262 1,407 1,430
Scott County 1,057 1,241 1,308 1,458 1,482
Shelby County 1,155 1,356 1,429 1,593 1,619
Spencer County 1,035 1,216 1,281 1,428 1,451
St. Joseph County 1,056 1,240 1,307 1,457 1,481
Starke County 986 1,158 1,220 1,360 1,382
Steuben County 1,079 1,268 1,336 1,490 1,514
Sullivan County 966 1,134 1,195 1,332 1,354
Switzerland County 1,071 1,258 1,326 1,478 1,502
Tippecanoe County 1,147 1,348 1,420 1,583 1,609
Tipton County 1,096 1,288 1,357 1,513 1,537
Union County 1,097 1,289 1,358 1,514 1,539
Vanderburgh County 1,073 1,260 1,328 1,481 1,505
Vermillion County 946 1,111 1,171 1,306 1,327
Vigo County 990 1,163 1,225 1,366 1,388
Wabash County 960 1,127 1,188 1,325 1,346
Warren County 1,056 1,240 1,307 1,457 1,481
Warrick County 1,224 1,438 1,515 1,689 1,716
Washington County 1,012 1,189 1,253 1,397 1,420
Wayne County 994 1,167 1,230 1,371 1,394
Wells County 1,011 1,187 1,251 1,395 1,417
White County 1,003 1,178 1,241 1,384 1,406
Whitley County 1,118 1,313 1,384 1,543 1,568

Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 02-Sep-2016