Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Adams County 1,283 1,507 1,588 1,771 1,799 Allen County 1,374 1,613 1,700 1,896 1,926 Bartholomew County 1,464 1,720 1,812 2,020 2,053 Benton County 1,239 1,456 1,534 1,710 1,738 Blackford County 1,201 1,411 1,487 1,658 1,685 Boone County 1,928 2,264 2,386 2,660 2,703 Brown County 1,458 1,712 1,804 2,011 2,044 Carroll County 1,288 1,513 1,594 1,777 1,806 Cass County 1,194 1,403 1,478 1,648 1,675 Clark County 1,455 1,709 1,801 2,008 2,041 Clay County 1,249 1,467 1,546 1,724 1,752 Clinton County 1,279 1,502 1,583 1,765 1,794 Crawford County 1,298 1,524 1,606 1,791 1,820 Daviess County 1,371 1,610 1,697 1,892 1,923 Dearborn County 1,551 1,822 1,920 2,141 2,175 Decatur County 1,362 1,600 1,686 1,880 1,910 DeKalb County 1,316 1,546 1,629 1,816 1,846 Delaware County 1,228 1,442 1,520 1,695 1,722 Dubois County 1,387 1,628 1,716 1,913 1,944 Elkhart County 1,391 1,634 1,722 1,920 1,951 Fayette County 1,192 1,400 1,475 1,645 1,671 Floyd County 1,538 1,807 1,904 2,123 2,157 Fountain County 1,279 1,502 1,583 1,765 1,794 Franklin County 1,555 1,826 1,924 2,145 2,180 Fulton County 1,281 1,505 1,586 1,768 1,797 Gibson County 1,330 1,562 1,646 1,835 1,865 Grant County 1,228 1,442 1,520 1,695 1,722 Greene County 1,352 1,588 1,673 1,865 1,896 Hamilton County 2,003 2,353 2,479 2,764 2,809 Hancock County 1,537 1,805 1,902 2,121 2,155 Harrison County 1,412 1,659 1,748 1,949 1,980 Hendricks County 1,662 1,952 2,057 2,294 2,331 Henry County 1,222 1,435 1,512 1,686 1,713 Howard County 1,234 1,449 1,527 1,703 1,730 Huntington County 1,250 1,468 1,547 1,725 1,753 Jackson County 1,342 1,576 1,661 1,852 1,882 Jasper County 1,432 1,682 1,772 1,976 2,008 Jay County 1,192 1,400 1,475 1,645 1,671 Jefferson County 1,366 1,604 1,690 1,884 1,915 Jennings County 1,330 1,562 1,646 1,835 1,865 Johnson County 1,559 1,831 1,929 2,151 2,186 Knox County 1,265 1,486 1,566 1,746 1,774 Kosciusko County 1,386 1,628 1,715 1,912 1,943 LaGrange County 1,399 1,644 1,732 1,931 1,962 Lake County 1,528 1,795 1,891 2,108 2,143 LaPorte County 1,363 1,601 1,687 1,881 1,911 Lawrence County 1,339 1,572 1,657 1,848 1,877 Madison County 1,301 1,528 1,610 1,795 1,824 Marion County 1,459 1,714 1,806 2,014 2,046 Marshall County 1,362 1,600 1,686 1,880 1,910 Martin County 1,335 1,568 1,652 1,842 1,872 Miami County 1,200 1,409 1,485 1,656 1,683 Monroe County 1,506 1,769 1,864 2,078 2,112 Montgomery County 1,346 1,581 1,666 1,858 1,888 Morgan County 1,477 1,735 1,828 2,038 2,071 Newton County 1,346 1,581 1,666 1,858 1,888 Noble County 1,357 1,594 1,680 1,873 1,903 Ohio County 1,448 1,701 1,792 1,998 2,030 Orange County 1,260 1,479 1,559 1,738 1,766 Owen County 1,351 1,587 1,672 1,864 1,894 Parke County 1,180 1,386 1,461 1,629 1,655 Perry County 1,233 1,448 1,526 1,701 1,729 Pike County 1,244 1,461 1,540 1,717 1,745 Porter County 1,676 1,968 2,074 2,313 2,350 Posey County 1,460 1,715 1,807 2,015 2,047 Pulaski County 1,264 1,484 1,564 1,744 1,772 Putnam County 1,424 1,672 1,762 1,965 1,996 Randolph County 1,235 1,450 1,528 1,704 1,731 Ripley County 1,433 1,683 1,773 1,977 2,009 Rush County 1,339 1,572 1,657 1,848 1,877 St. Joseph County 1,357 1,593 1,679 1,872 1,902 Scott County 1,331 1,563 1,647 1,836 1,866 Shelby County 1,405 1,650 1,739 1,939 1,970 Spencer County 1,437 1,687 1,778 1,982 2,014 Starke County 1,281 1,504 1,585 1,767 1,796 Steuben County 1,414 1,661 1,750 1,951 1,983 Sullivan County 1,235 1,451 1,529 1,705 1,732 Switzerland County 1,395 1,638 1,726 1,924 1,956 Tippecanoe County 1,429 1,678 1,768 1,971 2,003 Tipton County 1,286 1,511 1,592 1,775 1,804 Union County 1,339 1,572 1,657 1,848 1,877 Vanderburgh County 1,397 1,641 1,729 1,928 1,959 Vermillion County 1,199 1,408 1,484 1,655 1,681 Vigo County 1,261 1,481 1,561 1,741 1,769 Wabash County 1,227 1,442 1,519 1,694 1,721 Warren County 1,319 1,550 1,633 1,821 1,850 Warrick County 1,547 1,817 1,915 2,135 2,170 Washington County 1,353 1,589 1,674 1,867 1,897 Wayne County 1,219 1,432 1,509 1,683 1,710 Wells County 1,290 1,516 1,597 1,781 1,809 White County 1,319 1,549 1,632 1,820 1,849 Whitley County 1,360 1,597 1,683 1,877 1,907 Related Topic Local Standards: Housing and Utilities