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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Adair County

983

1,154

1,216

1,356

1,378

Allen County

1,037

1,219

1,284

1,432

1,455

Anderson County

1,237

1,453

1,531

1,707

1,735

Ballard County

1,039

1,220

1,286

1,434

1,457

Barren County

1,078

1,266

1,334

1,487

1,511

Bath County

962

1,129

1,190

1,327

1,348

Bell County

954

1,121

1,181

1,317

1,338

Boone County

1,401

1,646

1,734

1,933

1,965

Bourbon County

1,197

1,405

1,481

1,651

1,678

Boyd County

1,116

1,311

1,381

1,540

1,565

Boyle County

1,146

1,346

1,418

1,581

1,607

Bracken County

1,125

1,321

1,392

1,552

1,577

Breathitt County

993

1,166

1,229

1,370

1,392

Breckinridge County

1,013

1,190

1,254

1,398

1,421

Bullitt County

1,263

1,483

1,563

1,743

1,771

Butler County

1,039

1,220

1,286

1,434

1,457

Caldwell County

1,073

1,260

1,328

1,481

1,505

Calloway County

1,166

1,369

1,443

1,609

1,635

Campbell County

1,345

1,579

1,664

1,855

1,885

Carlisle County

1,033

1,214

1,279

1,426

1,449

Carroll County

1,092

1,283

1,352

1,507

1,532

Carter County

1,032

1,212

1,277

1,424

1,447

Casey County

985

1,157

1,219

1,359

1,381

Christian County

1,123

1,319

1,390

1,550

1,575

Clark County

1,187

1,394

1,469

1,638

1,664

Clay County

945

1,109

1,169

1,303

1,324

Clinton County

953

1,119

1,179

1,315

1,336

Crittenden County

965

1,133

1,194

1,331

1,353

Cumberland County

1,007

1,182

1,246

1,389

1,412

Daviess County

1,151

1,351

1,424

1,588

1,613

Edmonson County

1,035

1,216

1,281

1,428

1,451

Elliott County

974

1,144

1,206

1,345

1,366

Estill County

1,011

1,187

1,251

1,395

1,417

Fayette County

1,348

1,583

1,668

1,860

1,890

Fleming County

1,021

1,200

1,264

1,409

1,432

Floyd County

1,054

1,237

1,304

1,454

1,477

Franklin County

1,235

1,450

1,528

1,704

1,731

Fulton County

920

1,081

1,139

1,270

1,290

Gallatin County

1,194

1,403

1,478

1,648

1,675

Garrard County

1,203

1,413

1,489

1,660

1,687

Grant County

1,261

1,481

1,561

1,741

1,769

Graves County

1,021

1,200

1,264

1,409

1,432

Grayson County

1,011

1,187

1,251

1,395

1,417

Green County

952

1,118

1,178

1,313

1,335

Greenup County

1,151

1,351

1,424

1,588

1,613

Hancock County

1,049

1,232

1,298

1,447

1,471

Hardin County

1,223

1,437

1,514

1,688

1,715

Harlan County

974

1,144

1,206

1,345

1,366

Harrison County

1,174

1,379

1,453

1,620

1,646

Hart County

984

1,156

1,218

1,358

1,380

Henderson County

1,134

1,332

1,404

1,565

1,591

Henry County

1,214

1,425

1,502

1,675

1,702

Hickman County

862

1,013

1,067

1,190

1,209

Hopkins County

1,032

1,212

1,277

1,424

1,447

Jackson County

936

1,099

1,158

1,291

1,312

Jefferson County

1,307

1,535

1,617

1,803

1,832

Jessamine County

1,267

1,488

1,568

1,748

1,777

Johnson County

1,118

1,313

1,384

1,543

1,568

Kenton County

1,305

1,533

1,615

1,801

1,830

Knott County

953

1,120

1,180

1,316

1,337

Knox County

998

1,172

1,235

1,377

1,399

Larue County

1,068

1,255

1,322

1,474

1,498

Laurel County

1,088

1,277

1,346

1,501

1,525

Lawrence County

1,085

1,275

1,343

1,497

1,522

Lee County

905

1,063

1,120

1,249

1,269

Leslie County

905

1,063

1,120

1,249

1,269

Letcher County

993

1,166

1,229

1,370

1,392

Lewis County

958

1,126

1,186

1,322

1,344

Lincoln County

1,029

1,209

1,274

1,421

1,443

Livingston County

1,035

1,216

1,281

1,428

1,451

Logan County

1,120

1,315

1,386

1,545

1,570

Lyon County

1,095

1,286

1,355

1,511

1,535

McCracken County

1,159

1,362

1,435

1,600

1,626

McCreary County

865

1,016

1,071

1,194

1,213

McLean County

1,096

1,287

1,356

1,512

1,536

Madison County

1,230

1,444

1,522

1,697

1,724

Magoffin County

965

1,133

1,194

1,331

1,353

Marion County

1,062

1,247

1,314

1,465

1,489

Marshall County

1,151

1,352

1,425

1,589

1,615

Martin County

1,065

1,251

1,318

1,470

1,493

Mason County

1,118

1,313

1,384

1,543

1,568

Meade County

1,194

1,403

1,478

1,648

1,675

Menifee County

922

1,083

1,141

1,272

1,293

Mercer County

1,200

1,409

1,485

1,656

1,683

Metcalfe County

988

1,161

1,223

1,364

1,386

Monroe County

991

1,163

1,226

1,367

1,389

Montgomery County

1,082

1,271

1,339

1,493

1,517

Morgan County

1,017

1,195

1,259

1,404

1,426

Muhlenberg County

987

1,159

1,221

1,361

1,383

Nelson County

1,187

1,394

1,469

1,638

1,664

Nicholas County

1,002

1,177

1,240

1,383

1,405

Ohio County

1,004

1,179

1,242

1,385

1,407

Oldham County

1,653

1,942

2,046

2,281

2,318

Owen County

1,116

1,311

1,381

1,540

1,565

Owsley County

990

1,163

1,225

1,366

1,388

Pendleton County

1,191

1,399

1,474

1,644

1,670

Perry County

1,033

1,214

1,279

1,426

1,449

Pike County

1,095

1,286

1,355

1,511

1,535

Powell County

1,046

1,229

1,295

1,444

1,467

Pulaski County

1,043

1,225

1,291

1,439

1,463

Robertson County

1,185

1,392

1,467

1,636

1,662

Rockcastle County

1,045

1,227

1,293

1,442

1,465

Rowan County

1,161

1,364

1,437

1,602

1,628

Russell County

999

1,174

1,237

1,379

1,402

Scott County

1,305

1,533

1,615

1,801

1,830

Shelby County

1,340

1,573

1,658

1,849

1,879

Simpson County

1,100

1,292

1,361

1,518

1,542

Spencer County

1,378

1,619

1,706

1,902

1,933

Taylor County

1,004

1,180

1,243

1,386

1,408

Todd County

1,038

1,219

1,285

1,433

1,456

Trigg County

1,146

1,346

1,418

1,581

1,607

Trimble County

1,243

1,460

1,538

1,715

1,743

Union County

1,012

1,188

1,252

1,396

1,419

Warren County

1,235

1,451

1,529

1,705

1,732

Washington County

1,073

1,260

1,328

1,481

1,505

Wayne County

884

1,038

1,094

1,220

1,240

Webster County

1,033

1,213

1,278

1,425

1,448

Whitley County

1,042

1,224

1,290

1,438

1,462

Wolfe County

1,074

1,261

1,329

1,482

1,506

Woodford County

1,338

1,572

1,656

1,846

1,876


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