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 April 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Adair County 1,238 1,454 1,532 1,708 1,736
Allen County 1,298 1,525 1,607 1,792 1,821
Anderson County 1,464 1,720 1,812 2,020 2,053
Ballard County 1,315 1,545 1,628 1,815 1,845
Barren County 1,323 1,554 1,637 1,825 1,855
Bath County 1,193 1,401 1,476 1,646 1,672
Bell County 1,168 1,372 1,446 1,612 1,638
Boone County 1,648 1,936 2,040 2,275 2,311
Bourbon County 1,452 1,705 1,797 2,004 2,036
Boyd County 1,378 1,618 1,705 1,901 1,932
Boyle County 1,414 1,661 1,750 1,951 1,983
Bracken County 1,306 1,534 1,616 1,802 1,831
Breathitt County 1,198 1,407 1,483 1,654 1,680
Breckinridge County 1,261 1,481 1,561 1,741 1,769
Bullitt County 1,570 1,844 1,943 2,166 2,201
Butler County 1,323 1,554 1,637 1,825 1,855
Caldwell County 1,329 1,561 1,645 1,834 1,864
Calloway County 1,404 1,649 1,738 1,938 1,969
Campbell County 1,626 1,909 2,012 2,243 2,280
Carlisle County 1,290 1,515 1,596 1,780 1,808
Carroll County 1,401 1,646 1,734 1,933 1,965
Carter County 1,330 1,562 1,646 1,835 1,865
Casey County 1,305 1,533 1,615 1,801 1,830
Christian County 1,397 1,641 1,729 1,928 1,959
Clark County 1,488 1,748 1,842 2,054 2,087
Clay County 1,143 1,343 1,415 1,578 1,603
Clinton County 1,144 1,344 1,416 1,579 1,604
Crittenden County 1,216 1,428 1,505 1,678 1,705
Cumberland County 1,304 1,532 1,614 1,800 1,829
Daviess County 1,455 1,709 1,801 2,008 2,041
Edmonson County 1,215 1,427 1,504 1,677 1,704
Elliott County 1,200 1,409 1,485 1,656 1,683
Estill County 1,185 1,391 1,466 1,635 1,661
Fayette County 1,629 1,913 2,016 2,248 2,284
Fleming County 1,200 1,409 1,485 1,656 1,683
Floyd County 1,304 1,532 1,614 1,800 1,829
Franklin County 1,472 1,729 1,822 2,032 2,064
Fulton County 1,178 1,384 1,458 1,626 1,652
Gallatin County 1,425 1,673 1,763 1,966 1,997
Garrard County 1,404 1,649 1,738 1,938 1,969
Grant County 1,521 1,787 1,883 2,100 2,133
Graves County 1,331 1,563 1,647 1,836 1,866
Grayson County 1,290 1,515 1,596 1,780 1,808
Green County 1,087 1,276 1,345 1,500 1,524
Greenup County 1,408 1,654 1,743 1,943 1,975
Hancock County 1,294 1,520 1,602 1,786 1,815
Hardin County 1,483 1,741 1,835 2,046 2,079
Harlan County 1,149 1,349 1,422 1,586 1,611
Harrison County 1,425 1,674 1,764 1,967 1,999
Hart County 1,178 1,384 1,458 1,626 1,652
Henderson County 1,403 1,648 1,737 1,937 1,968
Henry County 1,425 1,673 1,763 1,966 1,997
Hickman County 1,263 1,483 1,563 1,743 1,771
Hopkins County 1,252 1,470 1,549 1,727 1,755
Jackson County 1,197 1,405 1,481 1,651 1,678
Jefferson County 1,610 1,891 1,993 2,222 2,258
Jessamine County 1,555 1,827 1,925 2,146 2,181
Johnson County 1,357 1,594 1,680 1,873 1,903
Kenton County 1,571 1,845 1,944 2,168 2,203
Knott County 1,239 1,455 1,533 1,709 1,737
Knox County 1,221 1,434 1,511 1,685 1,712
Larue County 1,317 1,547 1,630 1,817 1,847
Laurel County 1,295 1,521 1,603 1,787 1,816
Lawrence County 1,366 1,604 1,690 1,884 1,915
Lee County 1,142 1,341 1,413 1,575 1,601
Leslie County 1,177 1,383 1,457 1,625 1,651
Letcher County 1,252 1,471 1,550 1,728 1,756
Lewis County 1,124 1,320 1,391 1,551 1,576
Lincoln County 1,191 1,399 1,474 1,644 1,670
Livingston County 1,311 1,540 1,623 1,810 1,839
Logan County 1,354 1,591 1,676 1,869 1,899
Lyon County 1,404 1,649 1,738 1,938 1,969
McCracken County 1,438 1,689 1,780 1,985 2,017
McCreary County 1,197 1,406 1,482 1,652 1,679
McLean County 1,370 1,609 1,695 1,890 1,920
Madison County 1,521 1,786 1,882 2,098 2,132
Magoffin County 1,239 1,455 1,533 1,709 1,737
Marion County 1,336 1,569 1,653 1,843 1,873
Marshall County 1,403 1,648 1,737 1,937 1,968
Martin County 1,369 1,608 1,694 1,889 1,919
Mason County 1,403 1,647 1,736 1,936 1,967
Meade County 1,483 1,741 1,835 2,046 2,079
Menifee County 1,088 1,278 1,347 1,502 1,526
Mercer County 1,401 1,646 1,734 1,933 1,965
Metcalfe County 1,209 1,420 1,496 1,668 1,695
Monroe County 1,238 1,454 1,532 1,708 1,736
Montgomery County 1,338 1,572 1,656 1,846 1,876
Morgan County 1,302 1,529 1,611 1,796 1,825
Muhlenberg County 1,309 1,537 1,620 1,806 1,835
Nelson County 1,434 1,684 1,775 1,979 2,011
Nicholas County 1,230 1,444 1,522 1,697 1,724
Ohio County 1,231 1,445 1,523 1,698 1,726
Oldham County 2,106 2,474 2,607 2,907 2,954
Owen County 1,470 1,726 1,819 2,028 2,061
Owsley County 1,106 1,299 1,369 1,526 1,551
Pendleton County 1,471 1,728 1,821 2,030 2,063
Perry County 1,246 1,463 1,542 1,719 1,747
Pike County 1,370 1,610 1,696 1,891 1,922
Powell County 1,255 1,474 1,553 1,732 1,760
Pulaski County 1,310 1,538 1,621 1,807 1,837
Robertson County 1,244 1,461 1,540 1,717 1,745
Rockcastle County 1,221 1,434 1,511 1,685 1,712
Rowan County 1,432 1,682 1,772 1,976 2,008
Russell County 1,241 1,458 1,536 1,713 1,740
Scott County 1,617 1,899 2,001 2,231 2,267
Shelby County 1,652 1,941 2,045 2,280 2,317
Simpson County 1,369 1,608 1,694 1,889 1,919
Spencer County 1,654 1,943 2,047 2,282 2,319
Taylor County 1,242 1,459 1,537 1,714 1,741
Todd County 1,231 1,445 1,523 1,698 1,726
Trigg County 1,508 1,771 1,866 2,081 2,114
Trimble County 1,451 1,704 1,796 2,003 2,035
Union County 1,318 1,548 1,631 1,819 1,848
Warren County 1,545 1,814 1,912 2,132 2,166
Washington County 1,218 1,431 1,508 1,681 1,709
Wayne County 1,181 1,387 1,462 1,630 1,656
Webster County 1,277 1,500 1,581 1,763 1,791
Whitley County 1,318 1,548 1,631 1,819 1,848
Wolfe County 1,129 1,326 1,397 1,558 1,583
Woodford County 1,603 1,883 1,984 2,212 2,248