diff --git a/src/rules/let_in.rs b/src/rules/let_in.rs
index a9a5e07..ae9a9e4 100644
--- a/src/rules/let_in.rs
+++ b/src/rules/let_in.rs
@@ -80,9 +80,6 @@ pub fn rule(
         }
     }
 
-    // in
-    let child = children.get_next().unwrap();
-    let indent = build_ctx.pos_new.column > 1;
     match layout {
         crate::config::Layout::Tall => {
             steps.push_back(crate::builder::Step::Dedent);
@@ -93,40 +90,69 @@ pub fn rule(
             steps.push_back(crate::builder::Step::Whitespace);
         }
     }
-    steps.push_back(crate::builder::Step::Format(child.element));
+
+    // in
+    let child_in = children.get_next().unwrap();
+    let top_level = build_ctx.pos_new.column <= 1;
+
+    // /**/
+    let mut child_comments = std::collections::LinkedList::new();
+    children.drain_comments_and_newlines(|element| match element {
+        crate::children::DrainCommentOrNewline::Comment(text) => {
+            child_comments.push_back(crate::builder::Step::Comment(text))
+        }
+        crate::children::DrainCommentOrNewline::Newline(_) => {}
+    });
+
+    // expr
+    let child_expr = children.get_next().unwrap();
+
+    // in
+    steps.push_back(crate::builder::Step::Format(child_in.element));
     match layout {
         crate::config::Layout::Tall => {
-            if indent {
-                steps.push_back(crate::builder::Step::Indent);
+            if child_comments.is_empty()
+                && matches!(
+                    child_expr.element.kind(),
+                    rnix::SyntaxKind::NODE_ATTR_SET
+                        | rnix::SyntaxKind::NODE_LET_IN
+                        | rnix::SyntaxKind::NODE_LIST
+                        | rnix::SyntaxKind::NODE_PAREN
+                        | rnix::SyntaxKind::NODE_STRING
+                )
+            {
+                steps.push_back(crate::builder::Step::Whitespace);
+            } else {
+                if !top_level {
+                    steps.push_back(crate::builder::Step::Indent);
+                }
+                steps.push_back(crate::builder::Step::NewLine);
+                steps.push_back(crate::builder::Step::Pad);
             }
         }
         crate::config::Layout::Wide => {}
     }
 
     // /**/
-    children.drain_comments_and_newlines(|element| match element {
-        crate::children::DrainCommentOrNewline::Comment(text) => {
-            steps.push_back(crate::builder::Step::NewLine);
-            steps.push_back(crate::builder::Step::Pad);
-            steps.push_back(crate::builder::Step::Comment(text));
-        }
-        crate::children::DrainCommentOrNewline::Newline(_) => {}
-    });
+    for comment in child_comments {
+        steps.push_back(comment);
+        steps.push_back(crate::builder::Step::NewLine);
+        steps.push_back(crate::builder::Step::Pad);
+    }
 
     // expr
-    let child = children.get_next().unwrap();
     match layout {
         crate::config::Layout::Tall => {
-            steps.push_back(crate::builder::Step::NewLine);
-            steps.push_back(crate::builder::Step::Pad);
-            steps.push_back(crate::builder::Step::FormatWider(child.element));
-            if indent {
+            steps.push_back(crate::builder::Step::FormatWider(
+                child_expr.element,
+            ));
+            if !top_level {
                 steps.push_back(crate::builder::Step::Dedent);
             }
         }
         crate::config::Layout::Wide => {
             steps.push_back(crate::builder::Step::Whitespace);
-            steps.push_back(crate::builder::Step::Format(child.element));
+            steps.push_back(crate::builder::Step::Format(child_expr.element));
         }
     }
 
diff --git a/tests/cases/let_in/in b/tests/cases/let_in/in
index 9051301..6f80d6f 100644
--- a/tests/cases/let_in/in
+++ b/tests/cases/let_in/in
@@ -25,6 +25,11 @@ let
   a = let /*b*/ c=1; /*d*/ in /*e*/ f;
   /**/
 
+  a = let
+  in [
+    1
+    2
+  ];
 
 in
 
diff --git a/tests/cases/let_in/out b/tests/cases/let_in/out
index 30fff92..589efa7 100644
--- a/tests/cases/let_in/out
+++ b/tests/cases/let_in/out
@@ -81,6 +81,12 @@ let
      */
     f;
   /**/
+
+  a = let
+  in [
+    1
+    2
+  ];
 in
 /**/
 a