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 Related Topic Local Standards: Housing and Utilities