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 Related Topic Local Standards: Housing and Utilities
