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 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