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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adair County 1,092 1,282 1,351 1,506 1,531
Allen County 1,061 1,246 1,313 1,464 1,488
Anderson County 1,249 1,467 1,546 1,724 1,752
Ballard County 1,096 1,288 1,357 1,513 1,537
Barren County 1,088 1,278 1,347 1,502 1,526
Bath County 1,009 1,185 1,249 1,393 1,415
Bell County 1,011 1,187 1,251 1,395 1,417
Boone County 1,411 1,657 1,746 1,947 1,978
Bourbon County 1,215 1,427 1,504 1,677 1,704
Boyd County 1,186 1,393 1,468 1,637 1,663
Boyle County 1,191 1,399 1,474 1,644 1,670
Bracken County 1,119 1,314 1,385 1,544 1,569
Breathitt County 1,042 1,224 1,290 1,438 1,462
Breckinridge County 1,052 1,236 1,302 1,452 1,475
Bullitt County 1,324 1,554 1,638 1,826 1,856
Butler County 1,071 1,258 1,326 1,478 1,502
Caldwell County 1,093 1,284 1,353 1,509 1,533
Calloway County 1,192 1,400 1,475 1,645 1,671
Campbell County 1,414 1,661 1,750 1,951 1,983
Carlisle County 1,079 1,267 1,335 1,489 1,513
Carroll County 1,106 1,299 1,369 1,526 1,551
Carter County 1,090 1,280 1,349 1,504 1,528
Casey County 1,009 1,185 1,249 1,393 1,415
Christian County 1,166 1,369 1,443 1,609 1,635
Clark County 1,224 1,438 1,515 1,689 1,716
Clay County 942 1,107 1,166 1,300 1,321
Clinton County 941 1,105 1,164 1,298 1,319
Crittenden County 1,020 1,198 1,262 1,407 1,430
Cumberland County 1,056 1,240 1,307 1,457 1,481
Daviess County 1,206 1,417 1,493 1,665 1,692
Edmonson County 1,103 1,295 1,365 1,522 1,547
Elliott County 936 1,099 1,158 1,291 1,312
Estill County 1,001 1,176 1,239 1,381 1,404
Fayette County 1,394 1,637 1,725 1,923 1,954
Fleming County 1,052 1,236 1,302 1,452 1,475
Floyd County 1,081 1,270 1,338 1,492 1,516
Franklin County 1,253 1,472 1,551 1,729 1,757
Fulton County 950 1,116 1,176 1,311 1,332
Gallatin County 1,225 1,439 1,516 1,690 1,718
Garrard County 1,180 1,386 1,461 1,629 1,655
Grant County 1,231 1,446 1,524 1,699 1,727
Graves County 1,078 1,266 1,334 1,487 1,511
Grayson County 1,083 1,272 1,340 1,494 1,518
Green County 987 1,159 1,221 1,361 1,383
Greenup County 1,214 1,425 1,502 1,675 1,702
Hancock County 1,117 1,312 1,382 1,541 1,566
Hardin County 1,286 1,510 1,591 1,774 1,803
Harlan County 1,016 1,193 1,257 1,402 1,424
Harrison County 1,187 1,394 1,469 1,638 1,664
Hart County 1,044 1,226 1,292 1,441 1,464
Henderson County 1,215 1,427 1,504 1,677 1,704
Henry County 1,237 1,453 1,531 1,707 1,735
Hickman County 938 1,102 1,161 1,295 1,315
Hopkins County 1,076 1,264 1,332 1,485 1,509
Jackson County 995 1,168 1,231 1,373 1,395
Jefferson County 1,365 1,603 1,689 1,883 1,914
Jessamine County 1,312 1,541 1,624 1,811 1,840
Johnson County 1,181 1,387 1,462 1,630 1,656
Kenton County 1,346 1,581 1,666 1,858 1,888
Knott County 991 1,164 1,227 1,368 1,390
Knox County 1,038 1,219 1,285 1,433 1,456
Larue County 1,120 1,315 1,386 1,545 1,570
Laurel County 1,119 1,314 1,385 1,544 1,569
Lawrence County 1,066 1,252 1,319 1,471 1,494
Lee County 928 1,089 1,148 1,280 1,301
Leslie County 948 1,113 1,173 1,308 1,329
Letcher County 1,078 1,266 1,334 1,487 1,511
Lewis County 948 1,113 1,173 1,308 1,329
Lincoln County 1,035 1,216 1,281 1,428 1,451
Livingston County 1,043 1,225 1,291 1,439 1,463
Logan County 1,197 1,406 1,482 1,652 1,679
Lyon County 1,089 1,279 1,348 1,503 1,527
McCracken County 1,214 1,426 1,503 1,676 1,703
McCreary County 956 1,123 1,183 1,319 1,340
McLean County 1,139 1,338 1,410 1,572 1,598
Madison County 1,271 1,493 1,573 1,754 1,782
Magoffin County 992 1,165 1,228 1,369 1,391
Marion County 1,105 1,298 1,368 1,525 1,550
Marshall County 1,212 1,424 1,500 1,673 1,700
Martin County 1,128 1,325 1,396 1,557 1,582
Mason County 1,181 1,387 1,462 1,630 1,656
Meade County 1,267 1,488 1,568 1,748 1,777
Menifee County 925 1,087 1,145 1,277 1,297
Mercer County 1,213 1,424 1,501 1,674 1,701
Metcalfe County 1,077 1,265 1,333 1,486 1,510
Monroe County 1,043 1,225 1,291 1,439 1,463
Montgomery County 1,113 1,307 1,377 1,535 1,560
Morgan County 1,069 1,256 1,323 1,475 1,499
Muhlenberg County 1,093 1,284 1,353 1,509 1,533
Nelson County 1,190 1,398 1,473 1,642 1,669
Nicholas County 1,006 1,182 1,245 1,388 1,411
Ohio County 1,054 1,237 1,304 1,454 1,477
Oldham County 1,770 2,079 2,191 2,443 2,482
Owen County 1,279 1,502 1,583 1,765 1,794
Owsley County 998 1,172 1,235 1,377 1,399
Pendleton County 1,319 1,549 1,632 1,820 1,849
Perry County 1,109 1,302 1,372 1,530 1,554
Pike County 1,151 1,352 1,425 1,589 1,615
Powell County 1,017 1,195 1,259 1,404 1,426
Pulaski County 1,109 1,302 1,372 1,530 1,554
Robertson County 1,260 1,480 1,560 1,739 1,767
Rockcastle County 1,084 1,274 1,342 1,496 1,520
Rowan County 1,241 1,458 1,536 1,713 1,740
Russell County 1,031 1,211 1,276 1,423 1,446
Scott County 1,379 1,620 1,707 1,903 1,934
Shelby County 1,414 1,661 1,750 1,951 1,983
Simpson County 1,151 1,352 1,425 1,589 1,615
Spencer County 1,426 1,675 1,765 1,968 2,000
Taylor County 1,043 1,225 1,291 1,439 1,463
Todd County 1,124 1,320 1,391 1,551 1,576
Trigg County 1,211 1,423 1,499 1,671 1,698
Trimble County 1,258 1,478 1,557 1,736 1,764
Union County 1,080 1,269 1,337 1,491 1,515
Warren County 1,289 1,514 1,595 1,778 1,807
Washington County 1,088 1,277 1,346 1,501 1,525
Wayne County 966 1,135 1,196 1,334 1,355
Webster County 1,054 1,237 1,304 1,454 1,477
Whitley County 1,051 1,235 1,301 1,451 1,474
Wolfe County 1,073 1,260 1,328 1,481 1,505
Woodford County 1,357 1,594 1,680 1,873 1,903