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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 31, 2014 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 1162 1,296 1,317
Allen County 1,031 1,211 1276 1,423 1,446
Anderson County 1,180 1,386 1461 1,629 1,655
Ballard County 964 1,132 1193 1,330 1,352
Barren County 995 1,169 1232 1,374 1,396
Bath County 944 1,108 1168 1,302 1,323
Bell County 876 1,029 1084 1,209 1,228
Boone County 1,411 1,657 1746 1,947 1,979
Bourbon County 1,157 1,359 1432 1,597 1,622
Boyd County 1,010 1,186 1250 1,394 1,416
Boyle County 1,100 1,292 1361 1,518 1,542
Bracken County 1,094 1,285 1354 1,510 1,534
Breathitt County 943 1,107 1167 1,301 1,322
Breckinridge County 923 1,084 1142 1,273 1,294
Bullitt County 1,210 1,422 1498 1,670 1,697
Butler County 922 1,083 1141 1,272 1,293
Caldwell County 925 1,087 1145 1,277 1,297
Calloway County 1,051 1,235 1301 1,451 1,474
Campbell County 1,271 1,493 1573 1,754 1,782
Carlisle County 994 1,167 1230 1,371 1,394
Carroll County 1,059 1,244 1311 1,462 1,485
Carter County 920 1,080 1138 1,269 1,289
Casey County 903 1,060 1117 1,245 1,266
Christian County 1,063 1,248 1315 1,466 1,490
Clark County 1,177 1,383 1457 1,625 1,651
Clay County 852 1,001 1055 1,176 1,195
Clinton County 795 934 984 1,097 1,115
Crittenden County 978 1,148 1210 1,349 1,371
Cumberland County 814 957 1008 1,124 1,142
Daviess County 1,047 1,230 1296 1,445 1,468
Edmonson County 1,004 1,179 1242 1,385 1,407
Elliott County 954 1,121 1181 1,317 1,338
Estill County 979 1,150 1212 1,351 1,373
Fayette County 1,291 1,517 1598 1,782 1,811
Fleming County 978 1,149 1211 1,350 1,372
Floyd County 958 1,126 1186 1,322 1,344
Franklin County 1,189 1,397 1472 1,641 1,668
Fulton County 978 1,149 1211 1,350 1,372
Gallatin County 1,125 1,321 1392 1,553 1,578
Garrard County 1,095 1,286 1355 1,511 1,535
Grant County 1,210 1,422 1498 1,670 1,697
Graves County 966 1,134 1195 1,332 1,354
Grayson County 987 1,160 1222 1,363 1,385
Green County 890 1,045 1101 1,228 1,247
Greenup County 1,050 1,233 1299 1,448 1,472
Hancock County 1,005 1,181 1244 1,387 1,409
Hardin County 1,170 1,374 1448 1,615 1,641
Harlan County 844 992 1045 1,165 1,184
Harrison County 1,088 1,278 1347 1,502 1,526
Hart County 940 1,104 1163 1,297 1,318
Henderson County 1,075 1,263 1331 1,484 1,508
Henry County 1,185 1,391 1466 1,635 1,661
Hickman County 834 979 1032 1,151 1,169
Hopkins County 993 1,166 1229 1,370 1,392
Jackson County 872 1,024 1079 1,203 1,223
Jefferson County 1,248 1,465 1544 1,722 1,749
Jessamine County 1,311 1,539 1622 1,809 1,838
Johnson County 932 1,095 1154 1,287 1,307
Kenton County 1,306 1,534 1616 1,802 1,831
Knott County 914 1,073 1131 1,261 1,281
Knox County 948 1,113 1173 1,308 1,329
Larue County 1,057 1,241 1308 1,459 1,482
Laurel County 1,025 1,203 1268 1,414 1,437
Lawrence County 862 1,013 1067 1,190 1,209
Lee County 873 1,026 1081 1,205 1,225
Leslie County 895 1,051 1108 1,235 1,255
Letcher County 859 1,009 1063 1,185 1,204
Lewis County 877 1,030 1085 1,210 1,229
Lincoln County 955 1,122 1182 1,318 1,339
Livingston County 936 1,099 1158 1,291 1,312
Logan County 1,029 1,209 1274 1,421 1,443
Lyon County 1,095 1,286 1355 1,511 1,535
Madison County 1,202 1,412 1488 1,659 1,686
Magoffin County 924 1,085 1143 1,274 1,295
Marion County 1,012 1,189 1253 1,397 1,420
Marshall County 999 1,173 1236 1,378 1,400
Martin County 1,012 1,188 1252 1,396 1,419
Mason County 1,041 1,223 1288 1,437 1,460
McCracken County 1,121 1,316 1387 1,547 1,571
McCreary County 864 1,014 1069 1,192 1,211
McLean County 943 1,107 1167 1,301 1,322
Meade County 1,146 1,346 1418 1,581 1,607
Menifee County 860 1,010 1064 1,186 1,206
Mercer County 1,117 1,312 1382 1,541 1,566
Metcalfe County 847 995 1048 1,169 1,187
Monroe County 891 1,047 1103 1,230 1,250
Montgomery County 1,043 1,225 1291 1,439 1,463
Morgan County 909 1,068 1125 1,254 1,275
Muhlenberg County 922 1,083 1141 1,272 1,293
Nelson County 1,096 1,287 1356 1,512 1,536
Nicholas County 1,019 1,197 1261 1,406 1,429
Ohio County 888 1,043 1099 1,225 1,245
Oldham County 1,664 1,954 2059 2,296 2,333
Owen County 1,090 1,280 1349 1,504 1,528
Owsley County 851 999 1053 1,174 1,193
Pendleton County 1,189 1,396 1471 1,640 1,667
Perry County 970 1,140 1201 1,339 1,361
Pike County 939 1,103 1162 1,296 1,317
Powell County 991 1,163 1226 1,367 1,389
Pulaski County 995 1,168 1231 1,373 1,395
Robertson County 931 1,093 1152 1,284 1,305
Rockcastle County 960 1,127 1188 1,325 1,346
Rowan County 1,004 1,179 1242 1,385 1,407
Russell County 893 1,049 1105 1,232 1,252
Scott County 1,268 1,489 1569 1,749 1,778
Shelby County 1,343 1,577 1662 1,853 1,883
Simpson County 1,119 1,314 1385 1,544 1,569
Spencer County 1,350 1,586 1671 1,863 1,893
Taylor County 936 1,100 1159 1,292 1,313
Todd County 1,025 1,203 1268 1,414 1,437
Trigg County 1,074 1,261 1329 1,482 1,506
Trimble County 1,109 1,302 1372 1,530 1,554
Union County 968 1,137 1198 1,336 1,358
Warren County 1,170 1,374 1448 1,615 1,641
Washington County 1,052 1,236 1302 1,452 1,475
Wayne County 887 1,042 1098 1,224 1,244
Webster County 914 1,073 1131 1,261 1,281
Whitley County 950 1,116 1176 1,311 1,332
Wolfe County 846 994 1047 1,167 1,186
Woodford County 1,281 1,504 1585 1,767 1,796

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Page Last Reviewed or Updated: 25-Sep-2014