Common Exemptions For Judgment Debtors

A. Income
Exemption Amount Authority
Wages, commissions, income, rents or profits $217.50 after taxes per rents or profits week or 75%, whichever is greater (court may increase up to 90% if good cause shown) I.C. § 24-4.5-5-105
Social Security and SSI 100% 42 U.S.C. § 407
Veterans’ Benefits 100% 38 U.S.C. § 5301
Unemployment Compensation 100% I.C. § 22-4-33-3
Workers’ Compensation 100% I.C. § 22-3-2-17
B. Property
Exemption Amount Authority
Residence (real or personal property) $22,750 per person I. C. § 34-55-10-2(c)(1)
Real estate owned jointly by married couple (entireties) 100% if only one spouse is debtor I. C. § 34-55-10-2(c)(5)
Non-residential real estate & tangible personal property $12,100 per person I. C. § 34-55-10-2(c)(2)
Intangible property (e.g. cash, bank acct.) $450 per person I. C. § 34-55-10-2(c)(3)
Tax refunds (Federal and Indiana) Earned income credit 100% of EIC I. C. § 34-55-10-2(c)(11)


  1. These are the most common exemptions that arise in consumer collection and other civil lawsuits. Other federal and Indiana exemptions may apply to specific types of income and property. Some of these are listed on page 2.
  2. The dollar amounts for the Indiana property exemptions are subject to adjustment every 6 years. The next adjustment will be in 2028. See 750 I.A.C. § 1-1-1.
  3. Different wage exemptions apply to support withholding orders. I.C. 24-4.5-5-105(3).
  4. Support withholding takes priority over civil wage garnishment. I.C. 24-4.5-5-105(8).
  5. Federal and Indiana benefit exemptions have exceptions for child/spousal support claims

Miscellaneous Exemptions For Judgment Debtors

A. Income
Exemption Amount Authority
Railroad Retirement 100% 45 U.S.C. § 231m
Child support received 100% Warsco v. Hambright (Ind. 2002), 762 N.E.2d 98
B. Property
Exemption Amount Authority
Child support arrearage due 100% Warsco v. Hambright (Ind. 2002), 762 N.E.2d 98
Pension, IRA, 401(k) (tax deferred) Generally exempt (Limits may apply) I. C. § 34-55-10-2(c)(6)
Public Employees Retirement 100% I. C. § 5-10.3-8-9
Teachers’ State Retirement 100% I. C. § 5-10.4-5-14
Federal student loan proceeds 100% 20 U.S.C. § 1095a(d)
Education Savings Account Limits apply I. C. § 34-55-10-2(c)(10)
Qualified Tuition Program Limits apply I. C. § 34-55-10-2(c)(9)
Group life insurance/proceeds 100% I. C. § 27-1-12-29(b)
Life insurance payable to spouse or dependent 100% I. C. § 27-1-12-14(e)
Medical care accounts 100% I. C. § 34-55-10-2(c)(7)
Health savings accounts 100% I. C. § 34-55-10-2(c)(8)
Professionally prescribed health aids 100% I. C. § 34-55-10-2(c)(4)

Prepared By: Indiana Legal Service, Inc.

Revised: June 16, 2023