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, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Adair County 1,021 1,199 1,263 1,408 1,431
Allen County 1,059 1,244 1,311 1,462 1,485
Anderson County 1,274 1,497 1,577 1,758 1,787
Ballard County 1,078 1,266 1,334 1,487 1,511
Barren County 1,077 1,265 1,333 1,486 1,510
Bath County 1,016 1,194 1,258 1,403 1,425
Bell County 1,004 1,180 1,243 1,386 1,408
Boone County 1,428 1,677 1,767 1,970 2,002
Bourbon County 1,193 1,402 1,477 1,647 1,673
Boyd County 1,160 1,363 1,436 1,601 1,627
Boyle County 1,178 1,384 1,458 1,626 1,652
Bracken County 1,107 1,300 1,370 1,528 1,552
Breathitt County 1,047 1,230 1,296 1,445 1,468
Breckinridge County 1,051 1,235 1,301 1,451 1,474
Bullitt County 1,290 1,516 1,597 1,781 1,809
Butler County 1,067 1,254 1,321 1,473 1,497
Caldwell County 1,082 1,271 1,339 1,493 1,517
Calloway County 1,186 1,393 1,468 1,637 1,663
Campbell County 1,387 1,629 1,717 1,914 1,945
Carlisle County 1,105 1,298 1,368 1,525 1,550
Carroll County 1,105 1,297 1,367 1,524 1,549
Carter County 1,089 1,279 1,348 1,503 1,527
Casey County 1,003 1,178 1,241 1,384 1,406
Christian County 1,122 1,318 1,389 1,549 1,574
Clark County 1,226 1,440 1,517 1,691 1,719
Clay County 977 1,147 1,209 1,348 1,370
Clinton County 994 1,167 1,230 1,371 1,394
Crittenden County 1,029 1,208 1,273 1,419 1,442
Cumberland County 1,029 1,208 1,273 1,419 1,442
Daviess County 1,191 1,399 1,474 1,644 1,670
Edmonson County 1,091 1,281 1,350 1,505 1,530
Elliott County 983 1,155 1,217 1,357 1,379
Estill County 1,072 1,259 1,327 1,480 1,503
Fayette County 1,378 1,619 1,706 1,902 1,933
Fleming County 1,046 1,229 1,295 1,444 1,467
Floyd County 1,079 1,268 1,336 1,490 1,514
Franklin County 1,265 1,485 1,565 1,745 1,773
Fulton County 972 1,142 1,203 1,341 1,363
Gallatin County 1,206 1,417 1,493 1,665 1,692
Garrard County 1,218 1,431 1,508 1,681 1,709
Grant County 1,255 1,474 1,553 1,732 1,760
Graves County 1,064 1,250 1,317 1,468 1,492
Grayson County 1,038 1,219 1,285 1,433 1,456
Green County 991 1,163 1,226 1,367 1,389
Greenup County 1,200 1,409 1,485 1,656 1,683
Hancock County 1,079 1,268 1,336 1,490 1,514
Hardin County 1,265 1,485 1,565 1,745 1,773
Harlan County 977 1,147 1,209 1,348 1,370
Harrison County 1,173 1,378 1,452 1,619 1,645
Hart County 1,051 1,235 1,301 1,451 1,474
Henderson County 1,222 1,435 1,512 1,686 1,713
Henry County 1,239 1,456 1,534 1,710 1,738
Hickman County 928 1,090 1,149 1,281 1,302
Hopkins County 1,061 1,246 1,313 1,464 1,488
Jackson County 966 1,135 1,196 1,334 1,355
Jefferson County 1,351 1,587 1,672 1,864 1,894
Jessamine County 1,274 1,497 1,577 1,758 1,787
Johnson County 1,176 1,381 1,455 1,622 1,649
Kenton County 1,336 1,569 1,653 1,843 1,873
Knott County 971 1,141 1,202 1,340 1,362
Knox County 1,041 1,222 1,288 1,436 1,459
Larue County 1,077 1,265 1,333 1,486 1,510
Laurel County 1,122 1,318 1,389 1,549 1,574
Lawrence County 1,073 1,260 1,328 1,481 1,505
Lee County 945 1,109 1,169 1,303 1,324
Leslie County 955 1,122 1,182 1,318 1,339
Letcher County 1,038 1,219 1,285 1,433 1,456
Lewis County 978 1,149 1,211 1,350 1,372
Lincoln County 1,030 1,210 1,275 1,422 1,445
Livingston County 1,081 1,270 1,338 1,492 1,516
Logan County 1,191 1,399 1,474 1,644 1,670
Lyon County 1,112 1,306 1,376 1,534 1,559
Madison County 1,267 1,488 1,568 1,748 1,777
Magoffin County 983 1,154 1,216 1,356 1,378
Marion County 1,096 1,287 1,356 1,512 1,536
Marshall County 1,185 1,392 1,467 1,636 1,662
Martin County 1,090 1,280 1,349 1,504 1,528
Mason County 1,150 1,350 1,423 1,587 1,612
McCracken County 1,206 1,416 1,492 1,664 1,690
McCreary County 941 1,106 1,165 1,299 1,320
McLean County 1,120 1,315 1,386 1,545 1,570
Meade County 1,248 1,465 1,544 1,722 1,749
Menifee County 918 1,078 1,136 1,267 1,287
Mercer County 1,231 1,446 1,524 1,699 1,727
Metcalfe County 1,078 1,266 1,334 1,487 1,511
Monroe County 1,036 1,217 1,282 1,429 1,453
Montgomery County 1,099 1,291 1,360 1,516 1,541
Morgan County 1,042 1,223 1,289 1,437 1,460
Muhlenberg County 1,034 1,215 1,280 1,427 1,450
Nelson County 1,210 1,421 1,497 1,669 1,696
Nicholas County 1,019 1,197 1,261 1,406 1,429
Ohio County 1,035 1,216 1,281 1,428 1,451
Oldham County 1,706 2,003 2,111 2,354 2,392
Owen County 1,168 1,372 1,446 1,612 1,638
Owsley County 1,036 1,217 1,282 1,429 1,453
Pendleton County 1,267 1,488 1,568 1,748 1,777
Perry County 1,080 1,269 1,337 1,491 1,515
Pike County 1,144 1,344 1,416 1,579 1,604
Powell County 1,021 1,200 1,264 1,409 1,432
Pulaski County 1,069 1,256 1,323 1,475 1,499
Robertson County 1,211 1,423 1,499 1,671 1,698
Rockcastle County 1,054 1,238 1,305 1,455 1,479
Rowan County 1,200 1,409 1,485 1,656 1,683
Russell County 1,016 1,193 1,257 1,402 1,424
Scott County 1,363 1,601 1,687 1,881 1,911
Shelby County 1,359 1,596 1,682 1,875 1,906
Simpson County 1,141 1,340 1,412 1,574 1,600
Spencer County 1,398 1,642 1,730 1,929 1,960
Taylor County 1,035 1,216 1,281 1,428 1,451
Todd County 1,111 1,305 1,375 1,533 1,558
Trigg County 1,201 1,411 1,487 1,658 1,685
Trimble County 1,286 1,510 1,591 1,774 1,803
Union County 1,058 1,242 1,309 1,460 1,483
Warren County 1,279 1,502 1,583 1,765 1,794
Washington County 1,084 1,274 1,342 1,496 1,520
Wayne County 951 1,117 1,177 1,312 1,334
Webster County 1,057 1,241 1,308 1,458 1,482
Whitley County 1,071 1,257 1,325 1,477 1,501
Wolfe County 1,050 1,233 1,299 1,448 1,472
Woodford County 1,388 1,630 1,718 1,916 1,946