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Kentucky - 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 March 30, 2015 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Adair County 939 1,103 1,162 1,296 1,317
Allen County 1,032 1,212 1,277 1,424 1,447
Anderson County 1,187 1,394 1,469 1,638 1,664
Ballard County 1,006 1,182 1,245 1,388 1,411
Barren County 1,031 1,211 1,276 1,423 1,446
Bath County 950 1,116 1,176 1,311 1,332
Bell County 895 1,051 1,108 1,235 1,255
Boone County 1,411 1,657 1,746 1,947 1,979
Bourbon County 1,157 1,359 1,432 1,597 1,622
Boyd County 1,021 1,200 1,264 1,409 1,432
Boyle County 1,100 1,292 1,361 1,518 1,542
Bracken County 1,094 1,285 1,354 1,510 1,534
Breathitt County 951 1,117 1,177 1,312 1,334
Breckinridge County 923 1,084 1,142 1,273 1,294
Bullitt County 1,210 1,422 1,498 1,670 1,697
Butler County 936 1,099 1,158 1,291 1,312
Caldwell County 925 1,087 1,145 1,277 1,297
Calloway County 1,063 1,248 1,315 1,466 1,490
Campbell County 1,271 1,493 1,573 1,754 1,782
Carlisle County 994 1,167 1,230 1,371 1,394
Carroll County 1,059 1,244 1,311 1,462 1,485
Carter County 920 1,080 1,138 1,269 1,289
Casey County 930 1,092 1,151 1,283 1,304
Christian County 1,084 1,273 1,341 1,495 1,519
Clark County 1,180 1,386 1,460 1,628 1,654
Clay County 852 1,001 1,055 1,176 1,195
Clinton County 840 987 1,040 1,160 1,178
Crittenden County 978 1,148 1,210 1,349 1,371
Cumberland County 814 957 1,008 1,124 1,142
Daviess County 1,047 1,230 1,296 1,445 1,468
Edmonson County 1,012 1,188 1,252 1,396 1,419
Elliott County 998 1,172 1,235 1,377 1,399
Estill County 979 1,150 1,212 1,351 1,373
Fayette County 1,298 1,524 1,606 1,791 1,820
Fleming County 978 1,149 1,211 1,350 1,372
Floyd County 993 1,166 1,229 1,370 1,392
Franklin County 1,189 1,397 1,472 1,641 1,668
Fulton County 978 1,149 1,211 1,350 1,372
Gallatin County 1,125 1,321 1,392 1,553 1,578
Garrard County 1,117 1,312 1,382 1,541 1,566
Grant County 1,212 1,424 1,500 1,673 1,700
Graves County 966 1,134 1,195 1,332 1,354
Grayson County 987 1,160 1,222 1,363 1,385
Green County 890 1,045 1,101 1,228 1,247
Greenup County 1,053 1,237 1,303 1,453 1,476
Hancock County 1,005 1,181 1,244 1,387 1,409
Hardin County 1,170 1,374 1,448 1,615 1,641
Harlan County 844 992 1,045 1,165 1,184
Harrison County 1,113 1,308 1,378 1,536 1,561
Hart County 940 1,104 1,163 1,297 1,318
Henderson County 1,075 1,263 1,331 1,484 1,508
Henry County 1,185 1,391 1,466 1,635 1,661
Hickman County 834 979 1,032 1,151 1,169
Hopkins County 993 1,166 1,229 1,370 1,392
Jackson County 872 1,024 1,079 1,203 1,223
Jefferson County 1,248 1,465 1,544 1,722 1,749
Jessamine County 1,311 1,539 1,622 1,809 1,838
Johnson County 932 1,095 1,154 1,287 1,307
Kenton County 1,306 1,534 1,616 1,802 1,831
Knott County 936 1,099 1,158 1,291 1,312
Knox County 948 1,113 1,173 1,308 1,329
Larue County 1,057 1,241 1,308 1,459 1,482
Laurel County 1,025 1,203 1,268 1,414 1,437
Lawrence County 966 1,134 1,195 1,332 1,354
Lee County 873 1,026 1,081 1,205 1,225
Leslie County 895 1,051 1,108 1,235 1,255
Letcher County 862 1,013 1,067 1,190 1,209
Lewis County 880 1,033 1,089 1,214 1,234
Lincoln County 976 1,146 1,208 1,347 1,369
Livingston County 936 1,099 1,158 1,291 1,312
Logan County 1,029 1,209 1,274 1,421 1,443
Lyon County 1,095 1,286 1,355 1,511 1,535
McCracken County 1,121 1,316 1,387 1,547 1,571
McCreary County 864 1,014 1,069 1,192 1,211
McLean County 946 1,111 1,171 1,306 1,327
Madison County 1,202 1,412 1,488 1,659 1,686
Magoffin County 940 1,104 1,163 1,297 1,318
Marion County 1,012 1,189 1,253 1,397 1,420
Marshall County 1,008 1,184 1,248 1,392 1,414
Martin County 1,048 1,231 1,297 1,446 1,470
Mason County 1,041 1,223 1,288 1,437 1,460
Meade County 1,164 1,368 1,441 1,607 1,633
Menifee County 861 1,011 1,065 1,187 1,207
Mercer County 1,153 1,354 1,427 1,591 1,617
Metcalfe County 848 996 1,050 1,171 1,190
Monroe County 891 1,047 1,103 1,230 1,250
Montgomery County 1,043 1,225 1,291 1,439 1,463
Morgan County 915 1,074 1,132 1,262 1,283
Muhlenberg County 936 1,099 1,158 1,291 1,312
Nelson County 1,102 1,294 1,364 1,521 1,545
Nicholas County 1,019 1,197 1,261 1,406 1,429
Ohio County 888 1,043 1,099 1,225 1,245
Oldham County 1,664 1,954 2,059 2,296 2,333
Owen County 1,090 1,280 1,349 1,504 1,528
Owsley County 853 1,002 1,056 1,177 1,196
Pendleton County 1,189 1,396 1,471 1,640 1,667
Perry County 985 1,157 1,219 1,359 1,381
Pike County 967 1,136 1,197 1,335 1,356
Powell County 991 1,164 1,227 1,368 1,390
Pulaski County 1,008 1,183 1,247 1,390 1,413
Robertson County 950 1,116 1,176 1,311 1,332
Rockcastle County 960 1,127 1,188 1,325 1,346
Rowan County 1,004 1,179 1,242 1,385 1,407
Russell County 929 1,091 1,150 1,282 1,303
Scott County 1,268 1,489 1,569 1,749 1,778
Shelby County 1,343 1,577 1,662 1,853 1,883
Simpson County 1,119 1,314 1,385 1,544 1,569
Spencer County 1,350 1,586 1,671 1,863 1,893
Taylor County 959 1,126 1,187 1,324 1,345
Todd County 1,025 1,203 1,268 1,414 1,437
Trigg County 1,111 1,305 1,375 1,533 1,558
Trimble County 1,123 1,319 1,390 1,550 1,575
Union County 968 1,137 1,198 1,336 1,358
Warren County 1,170 1,374 1,448 1,615 1,641
Washington County 1,052 1,236 1,302 1,452 1,475
Wayne County 907 1,066 1,123 1,252 1,272
Webster County 932 1,095 1,154 1,287 1,307
Whitley County 956 1,123 1,183 1,319 1,340
Wolfe County 907 1,065 1,122 1,251 1,271
Woodford County 1,281 1,504 1,585 1,767 1,796

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Page Last Reviewed or Updated: 10-Apr-2015