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 June 29, 2026, 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
County2026 Published ALE Housing Expense for a Family of 12026 Published ALE Housing Expense for a Family of 22026 Published ALE Housing Expense for a Family of 32026 Published ALE Housing Expense for a Family of 42026 Published ALE Housing Expense for a Family of 5
Adams County$1,378$1,618$1,705$1,901$1,932
Allen County$1,500$1,762$1,857$2,071$2,104
Bartholomew County$1,575$1,850$1,949$2,173$2,208
Benton County$1,359$1,596$1,682$1,875$1,906
Blackford County$1,294$1,520$1,602$1,786$1,815
Boone County$2,073$2,434$2,565$2,860$2,906
Brown County$1,530$1,796$1,893$2,111$2,145
Carroll County$1,366$1,605$1,691$1,885$1,916
Cass County$1,263$1,483$1,563$1,743$1,771
Clark County$1,549$1,819$1,917$2,137$2,172
Clay County$1,381$1,622$1,709$1,906$1,936
Clinton County$1,391$1,634$1,722$1,920$1,951
Crawford County$1,344$1,578$1,663$1,854$1,884
Daviess County$1,434$1,684$1,775$1,979$2,011
Dearborn County$1,648$1,936$2,040$2,275$2,311
Decatur County$1,423$1,671$1,761$1,964$1,995
DeKalb County$1,381$1,622$1,709$1,906$1,936
Delaware County$1,298$1,525$1,607$1,792$1,821
Dubois County$1,503$1,765$1,860$2,074$2,107
Elkhart County$1,480$1,739$1,832$2,043$2,076
Fayette County$1,199$1,408$1,484$1,655$1,681
Floyd County$1,627$1,910$2,013$2,244$2,281
Fountain County$1,271$1,493$1,573$1,754$1,782
Franklin County$1,674$1,966$2,072$2,310$2,348
Fulton County$1,352$1,588$1,673$1,865$1,896
Gibson County$1,481$1,740$1,833$2,044$2,077
Grant County$1,286$1,510$1,591$1,774$1,803
Greene County$1,386$1,628$1,715$1,912$1,943
Hamilton County$2,177$2,557$2,694$3,004$3,052
Hancock County$1,665$1,956$2,061$2,298$2,335
Harrison County$1,518$1,783$1,879$2,095$2,129
Hendricks County$1,813$2,130$2,244$2,502$2,542
Henry County$1,319$1,550$1,633$1,821$1,850
Howard County$1,311$1,540$1,623$1,810$1,839
Huntington County$1,355$1,591$1,677$1,870$1,900
Jackson County$1,386$1,628$1,715$1,912$1,943
Jasper County$1,530$1,797$1,894$2,112$2,146
Jay County$1,244$1,461$1,539$1,716$1,744
Jefferson County$1,448$1,701$1,792$1,998$2,030
Jennings County$1,386$1,628$1,715$1,912$1,943
Johnson County$1,704$2,001$2,109$2,352$2,389
Knox County$1,333$1,566$1,650$1,840$1,869
Kosciusko County$1,475$1,732$1,825$2,035$2,068
LaGrange County$1,563$1,835$1,934$2,156$2,191
Lake County$1,660$1,950$2,055$2,291$2,328
LaPorte County$1,463$1,719$1,811$2,019$2,052
Lawrence County$1,412$1,658$1,747$1,948$1,979
Madison County$1,387$1,628$1,716$1,913$1,944
Marion County$1,593$1,870$1,971$2,198$2,233
Marshall County$1,471$1,728$1,821$2,030$2,063
Martin County$1,399$1,643$1,731$1,930$1,961
Miami County$1,266$1,487$1,567$1,747$1,775
Monroe County$1,660$1,950$2,055$2,291$2,328
Montgomery County$1,395$1,639$1,727$1,926$1,957
Morgan County$1,569$1,843$1,942$2,165$2,200
Newton County$1,471$1,728$1,821$2,030$2,063
Noble County$1,436$1,686$1,777$1,981$2,013
Ohio County$1,576$1,851$1,950$2,174$2,209
Orange County$1,395$1,639$1,727$1,926$1,957
Owen County$1,427$1,676$1,766$1,969$2,001
Parke County$1,314$1,543$1,626$1,813$1,842
Perry County$1,315$1,545$1,628$1,815$1,845
Pike County$1,429$1,678$1,768$1,971$2,003
Porter County$1,768$2,076$2,188$2,440$2,479
Posey County$1,570$1,844$1,943$2,166$2,201
Pulaski County$1,305$1,533$1,615$1,801$1,830
Putnam County$1,554$1,825$1,923$2,144$2,179
Randolph County$1,282$1,506$1,587$1,770$1,798
Ripley County$1,530$1,796$1,893$2,111$2,145
Rush County$1,453$1,706$1,798$2,005$2,037
St. Joseph County$1,453$1,706$1,798$2,005$2,037
Scott County$1,357$1,593$1,679$1,872$1,902
Shelby County$1,549$1,819$1,917$2,137$2,172
Spencer County$1,475$1,733$1,826$2,036$2,069
Starke County$1,333$1,566$1,650$1,840$1,869
Steuben County$1,465$1,721$1,813$2,021$2,054
Sullivan County$1,266$1,487$1,567$1,747$1,775
Switzerland County$1,513$1,777$1,872$2,087$2,121
Tippecanoe County$1,526$1,792$1,888$2,105$2,139
Tipton County$1,450$1,703$1,795$2,001$2,034
Union County$1,265$1,486$1,566$1,746$1,774
Vanderburgh County$1,488$1,747$1,841$2,053$2,086
Vermillion County$1,273$1,495$1,575$1,756$1,784
Vigo County$1,318$1,548$1,631$1,819$1,848
Wabash County$1,329$1,561$1,645$1,834$1,864
Warren County$1,433$1,683$1,773$1,977$2,009
Warrick County$1,666$1,957$2,062$2,299$2,336
Washington County$1,425$1,674$1,764$1,967$1,999
Wayne County$1,303$1,531$1,613$1,798$1,828
Wells County$1,378$1,619$1,706$1,902$1,933
White County$1,462$1,718$1,810$2,018$2,051
Whitley County$1,447$1,700$1,791$1,997$2,029

Related topic

Local standards: Housing and utilities
Page Last Reviewed or Updated: 29-Jun-2026