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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 26, 2018 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 2018 Published Housing and Utilities for a Family of 1 2018 Published Housing and Utilities for a Family of 2 2018 Published Housing and Utilities for a Family of 3 2018 Published Housing and Utilities for a Family of 4 2018 Published Housing and Utilities for a Family of 5
Adair County 977 1,147 1,209 1,348 1,370
Allen County 1,031 1,211 1,276 1,423 1,446
Anderson County 1,227 1,442 1,519 1,694 1,721
Ballard County 1,077 1,265 1,333 1,486 1,510
Barren County 1,083 1,272 1,340 1,494 1,518
Bath County 992 1,165 1,228 1,369 1,391
Bell County 950 1,116 1,176 1,311 1,332
Boone County 1,412 1,658 1,747 1,948 1,979
Bourbon County 1,187 1,394 1,469 1,638 1,664
Boyd County 1,084 1,273 1,341 1,495 1,519
Boyle County 1,110 1,304 1,374 1,532 1,557
Bracken County 1,172 1,376 1,450 1,617 1,643
Breathitt County 1,026 1,205 1,270 1,416 1,439
Breckinridge County 1,021 1,199 1,263 1,408 1,431
Bullitt County 1,246 1,463 1,542 1,719 1,747
Butler County 1,005 1,181 1,244 1,387 1,409
Caldwell County 1,106 1,299 1,369 1,526 1,551
Calloway County 1,105 1,297 1,367 1,524 1,549
Campbell County 1,319 1,549 1,632 1,820 1,849
Carlisle County 1,045 1,227 1,293 1,442 1,465
Carroll County 1,097 1,289 1,358 1,514 1,539
Carter County 973 1,143 1,204 1,342 1,364
Casey County 928 1,090 1,149 1,281 1,302
Christian County 1,126 1,322 1,393 1,553 1,578
Clark County 1,178 1,384 1,458 1,626 1,652
Clay County 922 1,083 1,141 1,272 1,293
Clinton County 950 1,116 1,176 1,311 1,332
Crittenden County 959 1,126 1,187 1,324 1,345
Cumberland County 974 1,144 1,205 1,344 1,365
Daviess County 1,127 1,324 1,395 1,555 1,581
Edmonson County 1,024 1,202 1,267 1,413 1,436
Elliott County 999 1,174 1,237 1,379 1,402
Estill County 1,063 1,248 1,315 1,466 1,490
Fayette County 1,331 1,563 1,647 1,836 1,866
Fleming County 982 1,153 1,215 1,355 1,377
Floyd County 1,042 1,224 1,290 1,438 1,462
Franklin County 1,234 1,449 1,527 1,703 1,730
Fulton County 955 1,122 1,182 1,318 1,339
Gallatin County 1,203 1,413 1,489 1,660 1,687
Garrard County 1,200 1,409 1,485 1,656 1,683
Grant County 1,273 1,495 1,575 1,756 1,784
Graves County 1,029 1,208 1,273 1,419 1,442
Grayson County 1,003 1,178 1,241 1,384 1,406
Green County 941 1,105 1,164 1,298 1,319
Greenup County 1,127 1,324 1,395 1,555 1,581
Hancock County 1,091 1,281 1,350 1,505 1,530
Hardin County 1,212 1,424 1,500 1,673 1,700
Harlan County 950 1,116 1,176 1,311 1,332
Harrison County 1,141 1,340 1,412 1,574 1,600
Hart County 967 1,136 1,197 1,335 1,356
Henderson County 1,108 1,301 1,371 1,529 1,553
Henry County 1,214 1,426 1,503 1,676 1,703
Hickman County 945 1,110 1,170 1,305 1,326
Hopkins County 1,029 1,209 1,274 1,421 1,443
Jackson County 935 1,098 1,157 1,290 1,311
Jefferson County 1,290 1,515 1,596 1,780 1,808
Jessamine County 1,300 1,527 1,609 1,794 1,823
Johnson County 1,070 1,256 1,324 1,476 1,500
Kenton County 1,299 1,526 1,608 1,793 1,822
Knott County 949 1,115 1,175 1,310 1,331
Knox County 999 1,174 1,237 1,379 1,402
Larue County 1,082 1,271 1,339 1,493 1,517
Laurel County 1,078 1,266 1,334 1,487 1,511
Lawrence County 1,053 1,237 1,303 1,453 1,476
Lee County 923 1,084 1,142 1,273 1,294
Leslie County 904 1,062 1,119 1,248 1,268
Letcher County 935 1,098 1,157 1,290 1,311
Lewis County 918 1,078 1,136 1,267 1,287
Lincoln County 998 1,172 1,235 1,377 1,399
Livingston County 1,016 1,194 1,258 1,403 1,425
Logan County 1,108 1,301 1,371 1,529 1,553
Lyon County 1,152 1,353 1,426 1,590 1,616
McCracken County 1,133 1,330 1,402 1,563 1,588
McCreary County 861 1,011 1,065 1,187 1,207
McLean County 1,063 1,248 1,315 1,466 1,490
Madison County 1,217 1,429 1,506 1,679 1,706
Magoffin County 999 1,173 1,236 1,378 1,400
Marion County 1,062 1,247 1,314 1,465 1,489
Marshall County 1,135 1,333 1,405 1,567 1,592
Martin County 1,068 1,255 1,322 1,474 1,498
Mason County 1,085 1,275 1,343 1,497 1,522
Meade County 1,177 1,383 1,457 1,625 1,651
Menifee County 914 1,073 1,131 1,261 1,281
Mercer County 1,152 1,353 1,426 1,590 1,616
Metcalfe County 955 1,122 1,182 1,318 1,339
Monroe County 953 1,119 1,179 1,315 1,336
Montgomery County 1,067 1,254 1,321 1,473 1,497
Morgan County 978 1,149 1,211 1,350 1,372
Muhlenberg County 982 1,153 1,215 1,355 1,377
Nelson County 1,184 1,390 1,465 1,633 1,660
Nicholas County 1,003 1,178 1,241 1,384 1,406
Ohio County 987 1,159 1,221 1,361 1,383
Oldham County 1,624 1,907 2,010 2,241 2,277
Owen County 1,092 1,283 1,352 1,507 1,532
Owsley County 1,028 1,207 1,272 1,418 1,441
Pendleton County 1,165 1,368 1,442 1,608 1,634
Perry County 1,051 1,235 1,301 1,451 1,474
Pike County 1,075 1,262 1,330 1,483 1,507
Powell County 1,079 1,268 1,336 1,490 1,514
Pulaski County 1,032 1,212 1,277 1,424 1,447
Robertson County 1,198 1,407 1,483 1,654 1,680
Rockcastle County 997 1,171 1,234 1,376 1,398
Rowan County 1,096 1,287 1,356 1,512 1,536
Russell County 1,005 1,181 1,244 1,387 1,409
Scott County 1,292 1,517 1,599 1,783 1,812
Shelby County 1,342 1,576 1,661 1,852 1,882
Simpson County 1,084 1,273 1,341 1,495 1,519
Spencer County 1,372 1,611 1,698 1,893 1,924
Taylor County 1,012 1,188 1,252 1,396 1,419
Todd County 1,061 1,246 1,313 1,464 1,488
Trigg County 1,113 1,308 1,378 1,536 1,561
Trimble County 1,287 1,512 1,593 1,776 1,805
Union County 1,010 1,186 1,250 1,394 1,416
Warren County 1,209 1,420 1,496 1,668 1,695
Washington County 1,063 1,248 1,315 1,466 1,490
Wayne County 873 1,025 1,080 1,204 1,224
Webster County 1,006 1,182 1,245 1,388 1,411
Whitley County 1,029 1,208 1,273 1,419 1,442
Wolfe County 1,002 1,177 1,240 1,383 1,405
Woodford County 1,339 1,572 1,657 1,848 1,877

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