diff --git a/src/djlint/formatter/indent.py b/src/djlint/formatter/indent.py
index d81e307b..6971931e 100644
--- a/src/djlint/formatter/indent.py
+++ b/src/djlint/formatter/indent.py
@@ -339,7 +339,10 @@ def format_data(config: Config, contents: str, tag_size: int, leading_space) ->
                 contents = contents.strip()
         return (f"\n{leading_space}").join(contents.splitlines())
 
-    def format_set(config: Config, match: re.Match) -> str:
+    def format_set(config: Config, html: str, match: re.Match) -> str:
+        if inside_ignored_block(config, html, match):
+            return match.group()
+
         leading_space = match.group(1)
         open_bracket = match.group(2)
         tag = match.group(3)
@@ -361,7 +364,9 @@ def format_set(config: Config, match: re.Match) -> str:
 
         return f"{leading_space}{open_bracket} {tag} {contents} {close_bracket}"
 
-    def format_function(config: Config, match: re.Match) -> str:
+    def format_function(config: Config, html: str, match: re.Match) -> str:
+        if inside_ignored_block(config, html, match):
+            return match.group()
         leading_space = match.group(1)
         open_bracket = match.group(2)
         tag = match.group(3).strip()
@@ -375,7 +380,7 @@ def format_function(config: Config, match: re.Match) -> str:
 
         return f"{leading_space}{open_bracket} {tag}({contents}) {close_bracket}"
 
-    func = partial(format_set, config)
+    func = partial(format_set, config, beautified_code)
     # format set contents
     beautified_code = re.sub(
         re.compile(
@@ -386,7 +391,7 @@ def format_function(config: Config, match: re.Match) -> str:
         beautified_code,
     )
 
-    func = partial(format_function, config)
+    func = partial(format_function, config, beautified_code)
     # format function contents
     beautified_code = re.sub(
         re.compile(
diff --git a/tests/test_nunjucks/test_macros.py b/tests/test_nunjucks/test_macros.py
index 6838ddcc..336e603b 100644
--- a/tests/test_nunjucks/test_macros.py
+++ b/tests/test_nunjucks/test_macros.py
@@ -13,6 +13,23 @@
         ("{% macro 'cool' %}\n" "    <div>some html</div>\n" "{% endmacro %}\n"),
         id="macro_tag",
     ),
+    pytest.param(
+        (
+            "<ul>\n"
+            "  {# djlint:off #}\n"
+            "  <li>{{foo(1)}}</li>\n"
+            "  {# djlint:on #}\n"
+            "</ul>"
+        ),
+        (
+            "<ul>\n"
+            "    {# djlint:off #}\n"
+            "  <li>{{foo(1)}}</li>\n"
+            "    {# djlint:on #}\n"
+            "</ul>\n"
+        ),
+        id="ignored code should not be touched",
+    ),
 ]
 
 
diff --git a/tests/test_nunjucks/test_set.py b/tests/test_nunjucks/test_set.py
index 0d9f633b..df97b144 100644
--- a/tests/test_nunjucks/test_set.py
+++ b/tests/test_nunjucks/test_set.py
@@ -139,6 +139,24 @@
         ({}),
         id="set block",
     ),
+    pytest.param(
+        (
+            "<ul>\n"
+            "  {# djlint:off #}\n"
+            "  <li>{%set a=[{'x':1}]%}</li>\n"
+            "  {# djlint:on #}\n"
+            "</ul>"
+        ),
+        (
+            "<ul>\n"
+            "    {# djlint:off #}\n"
+            "  <li>{%set a=[{'x':1}]%}</li>\n"
+            "    {# djlint:on #}\n"
+            "</ul>\n"
+        ),
+        ({"max_line_length": 1}),
+        id="ignored code should not be touched",
+    ),
 ]