Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adams County | $1,332 | $1,564 | $1,648 | $1,838 | $1,867 |
| Allen County | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Bartholomew County | $1,543 | $1,813 | $1,910 | $2,130 | $2,164 |
| Benton County | $1,304 | $1,532 | $1,614 | $1,800 | $1,829 |
| Blackford County | $1,250 | $1,468 | $1,547 | $1,725 | $1,753 |
| Boone County | $1,996 | $2,344 | $2,470 | $2,754 | $2,799 |
| Brown County | $1,515 | $1,779 | $1,875 | $2,091 | $2,124 |
| Carroll County | $1,331 | $1,563 | $1,647 | $1,836 | $1,866 |
| Cass County | $1,226 | $1,440 | $1,517 | $1,691 | $1,719 |
| Clark County | $1,517 | $1,782 | $1,878 | $2,094 | $2,128 |
| Clay County | $1,349 | $1,585 | $1,670 | $1,862 | $1,892 |
| Clinton County | $1,380 | $1,621 | $1,708 | $1,904 | $1,935 |
| Crawford County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Daviess County | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| Dearborn County | $1,601 | $1,881 | $1,982 | $2,210 | $2,246 |
| Decatur County | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| DeKalb County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Delaware County | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Dubois County | $1,433 | $1,684 | $1,774 | $1,978 | $2,010 |
| Elkhart County | $1,450 | $1,703 | $1,795 | $2,001 | $2,034 |
| Fayette County | $1,193 | $1,401 | $1,476 | $1,646 | $1,672 |
| Floyd County | $1,602 | $1,882 | $1,983 | $2,211 | $2,247 |
| Fountain County | $1,282 | $1,506 | $1,587 | $1,770 | $1,798 |
| Franklin County | $1,665 | $1,956 | $2,061 | $2,298 | $2,335 |
| Fulton County | $1,307 | $1,535 | $1,617 | $1,803 | $1,832 |
| Gibson County | $1,415 | $1,662 | $1,751 | $1,952 | $1,984 |
| Grant County | $1,257 | $1,477 | $1,556 | $1,735 | $1,763 |
| Greene County | $1,348 | $1,583 | $1,668 | $1,860 | $1,890 |
| Hamilton County | $2,115 | $2,484 | $2,618 | $2,919 | $2,966 |
| Hancock County | $1,627 | $1,911 | $2,014 | $2,246 | $2,282 |
| Harrison County | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |
| Hendricks County | $1,772 | $2,081 | $2,193 | $2,445 | $2,485 |
| Henry County | $1,289 | $1,514 | $1,595 | $1,778 | $1,807 |
| Howard County | $1,290 | $1,515 | $1,596 | $1,780 | $1,808 |
| Huntington County | $1,312 | $1,541 | $1,624 | $1,811 | $1,840 |
| Jackson County | $1,378 | $1,619 | $1,706 | $1,902 | $1,933 |
| Jasper County | $1,427 | $1,676 | $1,766 | $1,969 | $2,001 |
| Jay County | $1,237 | $1,453 | $1,531 | $1,707 | $1,735 |
| Jefferson County | $1,384 | $1,626 | $1,713 | $1,910 | $1,941 |
| Jennings County | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Johnson County | $1,628 | $1,912 | $2,015 | $2,247 | $2,283 |
| Knox County | $1,290 | $1,516 | $1,597 | $1,781 | $1,809 |
| Kosciusko County | $1,420 | $1,668 | $1,758 | $1,960 | $1,992 |
| LaGrange County | $1,507 | $1,770 | $1,865 | $2,079 | $2,113 |
| Lake County | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| LaPorte County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Lawrence County | $1,387 | $1,629 | $1,717 | $1,914 | $1,945 |
| Madison County | $1,336 | $1,569 | $1,653 | $1,843 | $1,873 |
| Marion County | $1,540 | $1,809 | $1,906 | $2,125 | $2,159 |
| Marshall County | $1,428 | $1,677 | $1,767 | $1,970 | $2,002 |
| Martin County | $1,390 | $1,632 | $1,720 | $1,918 | $1,949 |
| Miami County | $1,229 | $1,443 | $1,521 | $1,696 | $1,723 |
| Monroe County | $1,610 | $1,891 | $1,993 | $2,222 | $2,258 |
| Montgomery County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Morgan County | $1,538 | $1,806 | $1,903 | $2,122 | $2,156 |
| Newton County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Noble County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Ohio County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Orange County | $1,351 | $1,587 | $1,672 | $1,864 | $1,894 |
| Owen County | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Parke County | $1,278 | $1,501 | $1,582 | $1,764 | $1,792 |
| Perry County | $1,281 | $1,505 | $1,586 | $1,768 | $1,797 |
| Pike County | $1,319 | $1,549 | $1,632 | $1,820 | $1,849 |
| Porter County | $1,648 | $1,935 | $2,039 | $2,273 | $2,310 |
| Posey County | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Pulaski County | $1,242 | $1,459 | $1,537 | $1,714 | $1,741 |
| Putnam County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Randolph County | $1,251 | $1,469 | $1,548 | $1,726 | $1,754 |
| Ripley County | $1,494 | $1,755 | $1,849 | $2,062 | $2,095 |
| Rush County | $1,388 | $1,630 | $1,718 | $1,916 | $1,946 |
| St. Joseph County | $1,409 | $1,655 | $1,744 | $1,945 | $1,976 |
| Scott County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Shelby County | $1,482 | $1,740 | $1,834 | $2,045 | $2,078 |
| Spencer County | $1,457 | $1,711 | $1,803 | $2,010 | $2,043 |
| Starke County | $1,312 | $1,541 | $1,624 | $1,811 | $1,840 |
| Steuben County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Sullivan County | $1,275 | $1,498 | $1,578 | $1,759 | $1,788 |
| Switzerland County | $1,480 | $1,739 | $1,832 | $2,043 | $2,076 |
| Tippecanoe County | $1,481 | $1,740 | $1,833 | $2,044 | $2,077 |
| Tipton County | $1,390 | $1,632 | $1,720 | $1,918 | $1,949 |
| Union County | $1,366 | $1,605 | $1,691 | $1,885 | $1,916 |
| Vanderburgh County | $1,448 | $1,701 | $1,792 | $1,998 | $2,030 |
| Vermillion County | $1,234 | $1,449 | $1,527 | $1,703 | $1,730 |
| Vigo County | $1,298 | $1,524 | $1,606 | $1,791 | $1,820 |
| Wabash County | $1,281 | $1,505 | $1,586 | $1,768 | $1,797 |
| Warren County | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Warrick County | $1,596 | $1,874 | $1,975 | $2,202 | $2,238 |
| Washington County | $1,383 | $1,625 | $1,712 | $1,909 | $1,940 |
| Wayne County | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Wells County | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| White County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Whitley County | $1,446 | $1,699 | $1,790 | $1,996 | $2,028 |