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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 27, 2017 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

936

1,099

1,158

1,291

1,312

Allen County

1,023

1,201

1,266

1,412

1,434

Anderson County

1,198

1,407

1,483

1,654

1,680

Ballard County

1,050

1,234

1,300

1,450

1,473

Barren County

1,041

1,222

1,288

1,436

1,459

Bath County

973

1,143

1,204

1,342

1,364

Bell County

898

1,054

1,111

1,239

1,259

Boone County

1,399

1,643

1,731

1,930

1,961

Bourbon County

1,154

1,355

1,428

1,592

1,618

Boyd County

1,067

1,254

1,321

1,473

1,497

Boyle County

1,090

1,280

1,349

1,504

1,528

Bracken County

1,130

1,328

1,399

1,560

1,585

Breathitt County

1,011

1,187

1,251

1,395

1,417

Breckinridge County

993

1,166

1,229

1,370

1,392

Bullitt County

1,216

1,428

1,505

1,678

1,705

Butler County

966

1,134

1,195

1,332

1,354

Caldwell County

1,037

1,218

1,283

1,431

1,454

Calloway County

1,067

1,253

1,320

1,472

1,496

Campbell County

1,281

1,504

1,585

1,767

1,796

Carlisle County

991

1,163

1,226

1,367

1,389

Carroll County

1,037

1,219

1,284

1,432

1,455

Carter County

954

1,121

1,181

1,317

1,338

Casey County

940

1,104

1,163

1,297

1,318

Christian County

1,115

1,310

1,380

1,539

1,564

Clark County

1,182

1,388

1,463

1,631

1,658

Clay County

911

1,070

1,128

1,258

1,278

Clinton County

932

1,094

1,153

1,286

1,306

Crittenden County

938

1,102

1,161

1,295

1,315

Cumberland County

894

1,051

1,107

1,234

1,254

Daviess County

1,088

1,277

1,346

1,501

1,525

Edmonson County

1,026

1,205

1,270

1,416

1,439

Elliott County

996

1,170

1,233

1,375

1,397

Estill County

1,008

1,184

1,248

1,392

1,414

Fayette County

1,307

1,535

1,618

1,804

1,833

Fleming County

976

1,146

1,208

1,347

1,369

Floyd County

1,017

1,195

1,259

1,404

1,426

Franklin County

1,202

1,412

1,488

1,659

1,686

Fulton County

959

1,126

1,187

1,324

1,345

Gallatin County

1,186

1,393

1,468

1,637

1,663

Garrard County

1,164

1,367

1,440

1,606

1,632

Grant County

1,264

1,484

1,564

1,744

1,772

Graves County

1,016

1,194

1,258

1,403

1,425

Grayson County

999

1,174

1,237

1,379

1,402

Green County

944

1,108

1,168

1,302

1,323

Greenup County

1,109

1,302

1,372

1,530

1,554

Hancock County

1,057

1,241

1,308

1,458

1,482

Hardin County

1,178

1,384

1,458

1,626

1,652

Harlan County

907

1,065

1,122

1,251

1,271

Harrison County

1,082

1,271

1,339

1,493

1,517

Hart County

963

1,131

1,192

1,329

1,351

Henderson County

1,074

1,261

1,329

1,482

1,506

Henry County

1,180

1,386

1,461

1,629

1,655

Hickman County

960

1,127

1,188

1,325

1,346

Hopkins County

1,003

1,178

1,241

1,384

1,406

Jackson County

922

1,083

1,141

1,272

1,293

Jefferson County

1,258

1,478

1,557

1,736

1,764

Jessamine County

1,294

1,520

1,602

1,786

1,815

Johnson County

1,027

1,206

1,271

1,417

1,440

Kenton County

1,294

1,519

1,601

1,785

1,814

Knott County

966

1,134

1,195

1,332

1,354

Knox County

1,027

1,206

1,271

1,417

1,440

Larue County

1,052

1,236

1,302

1,452

1,475

Laurel County

1,032

1,212

1,277

1,424

1,447

Lawrence County

987

1,159

1,221

1,361

1,383

Lee County

896

1,052

1,109

1,237

1,256

Leslie County

938

1,102

1,161

1,295

1,315

Letcher County

892

1,048

1,104

1,231

1,251

Lewis County

915

1,075

1,133

1,263

1,284

Lincoln County

997

1,171

1,234

1,376

1,398

Livingston County

1,019

1,197

1,261

1,406

1,429

Logan County

1,065

1,251

1,318

1,470

1,493

Lyon County

1,209

1,420

1,496

1,668

1,695

Madison County

1,211

1,423

1,499

1,671

1,698

Magoffin County

991

1,164

1,227

1,368

1,390

Marion County

1,054

1,238

1,305

1,455

1,479

Marshall County

1,100

1,293

1,362

1,519

1,543

Martin County

1,041

1,222

1,288

1,436

1,459

Mason County

1,073

1,260

1,328

1,481

1,505

McCracken County

1,106

1,299

1,369

1,526

1,551

McCreary County

850

998

1,052

1,173

1,192

McLean County

1,034

1,215

1,280

1,427

1,450

Meade County

1,160

1,363

1,436

1,601

1,627

Menifee County

892

1,048

1,104

1,231

1,251

Mercer County

1,143

1,342

1,414

1,577

1,602

Metcalfe County

925

1,087

1,145

1,277

1,297

Monroe County

926

1,088

1,146

1,278

1,298

Montgomery County

1,062

1,247

1,314

1,465

1,489

Morgan County

959

1,126

1,187

1,324

1,345

Muhlenberg County

984

1,156

1,218

1,358

1,380

Nelson County

1,136

1,334

1,406

1,568

1,593

Nicholas County

996

1,170

1,233

1,375

1,397

Ohio County

941

1,105

1,164

1,298

1,319

Oldham County

1,607

1,888

1,989

2,218

2,254

Owen County

1,030

1,210

1,275

1,422

1,445

Owsley County

991

1,163

1,226

1,367

1,389

Pendleton County

1,175

1,380

1,454

1,621

1,647

Perry County

1,020

1,198

1,262

1,407

1,430

Pike County

1,021

1,199

1,263

1,408

1,431

Powell County

1,037

1,218

1,283

1,431

1,454

Pulaski County

1,019

1,197

1,261

1,406

1,429

Robertson County

1,052

1,236

1,302

1,452

1,475

Rockcastle County

961

1,128

1,189

1,326

1,347

Rowan County

1,032

1,212

1,277

1,424

1,447

Russell County

971

1,141

1,202

1,340

1,362

Scott County

1,265

1,486

1,566

1,746

1,774

Shelby County

1,319

1,549

1,632

1,820

1,849

Simpson County

1,063

1,248

1,315

1,466

1,490

Spencer County

1,335

1,568

1,652

1,842

1,872

Taylor County

984

1,156

1,218

1,358

1,380

Todd County

1,009

1,185

1,249

1,393

1,415

Trigg County

1,089

1,279

1,348

1,503

1,527

Trimble County

1,215

1,427

1,504

1,677

1,704

Union County

966

1,134

1,195

1,332

1,354

Warren County

1,178

1,384

1,458

1,626

1,652

Washington County

1,071

1,258

1,326

1,478

1,502

Wayne County

876

1,029

1,084

1,209

1,228

Webster County

978

1,149

1,211

1,350

1,372

Whitley County

978

1,149

1,211

1,350

1,372

Wolfe County

953

1,119

1,179

1,315

1,336

Woodford County

1,326

1,557

1,641

1,830

1,859


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Page Last Reviewed or Updated: 03-Apr-2017