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 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5
Adair County 1,200 1,409 1,485 1,656 1,683
Allen County 1,167 1,370 1,444 1,610 1,636
Anderson County 1,370 1,609 1,695 1,890 1,920
Ballard County 1,205 1,415 1,491 1,662 1,689
Barren County 1,196 1,405 1,480 1,650 1,677
Bath County 1,111 1,305 1,375 1,533 1,558
Bell County 1,113 1,307 1,377 1,535 1,560
Boone County 1,545 1,814 1,912 2,132 2,166
Bourbon County 1,333 1,566 1,650 1,840 1,869
Boyd County 1,302 1,530 1,612 1,797 1,826
Boyle County 1,307 1,535 1,617 1,803 1,832
Bracken County 1,229 1,443 1,521 1,696 1,723
Breathitt County 1,147 1,347 1,419 1,582 1,608
Breckinridge County 1,156 1,358 1,431 1,596 1,621
Bullitt County 1,450 1,703 1,795 2,001 2,034
Butler County 1,178 1,384 1,458 1,626 1,652
Caldwell County 1,201 1,411 1,487 1,658 1,685
Calloway County 1,307 1,535 1,618 1,804 1,833
Campbell County 1,548 1,818 1,916 2,136 2,171
Carlisle County 1,185 1,392 1,467 1,636 1,662
Carroll County 1,215 1,427 1,504 1,677 1,704
Carter County 1,197 1,406 1,482 1,652 1,679
Casey County 1,111 1,305 1,375 1,533 1,558
Christian County 1,280 1,503 1,584 1,766 1,795
Clark County 1,343 1,577 1,662 1,853 1,883
Clay County 1,037 1,219 1,284 1,432 1,455
Clinton County 1,036 1,217 1,282 1,429 1,453
Crittenden County 1,122 1,317 1,388 1,548 1,573
Cumberland County 1,161 1,364 1,437 1,602 1,628
Daviess County 1,324 1,554 1,638 1,826 1,856
Edmonson County 1,212 1,424 1,500 1,673 1,700
Elliott County 1,031 1,211 1,276 1,423 1,446
Estill County 1,101 1,293 1,363 1,520 1,544
Fayette County 1,526 1,793 1,889 2,106 2,140
Fleming County 1,156 1,358 1,431 1,596 1,621
Floyd County 1,188 1,395 1,470 1,639 1,666
Franklin County 1,374 1,614 1,701 1,897 1,927
Fulton County 1,047 1,230 1,296 1,445 1,468
Gallatin County 1,344 1,578 1,663 1,854 1,884
Garrard County 1,296 1,522 1,604 1,788 1,817
Grant County 1,351 1,587 1,672 1,864 1,894
Graves County 1,185 1,391 1,466 1,635 1,661
Grayson County 1,189 1,397 1,472 1,641 1,668
Green County 1,087 1,276 1,345 1,500 1,524
Greenup County 1,332 1,564 1,648 1,838 1,867
Hancock County 1,227 1,441 1,518 1,693 1,720
Hardin County 1,409 1,655 1,744 1,945 1,976
Harlan County 1,117 1,312 1,383 1,542 1,567
Harrison County 1,303 1,531 1,613 1,798 1,828
Hart County 1,148 1,349 1,421 1,584 1,610
Henderson County 1,333 1,566 1,650 1,840 1,869
Henry County 1,357 1,593 1,679 1,872 1,902
Hickman County 1,033 1,214 1,279 1,426 1,449
Hopkins County 1,183 1,389 1,464 1,632 1,659
Jackson County 1,095 1,286 1,355 1,511 1,535
Jefferson County 1,495 1,756 1,850 2,063 2,096
Jessamine County 1,437 1,688 1,779 1,984 2,016
Johnson County 1,297 1,523 1,605 1,790 1,818
Kenton County 1,475 1,732 1,825 2,035 2,068
Knott County 1,091 1,281 1,350 1,505 1,530
Knox County 1,142 1,341 1,413 1,575 1,601
Larue County 1,231 1,445 1,523 1,698 1,726
Laurel County 1,229 1,443 1,521 1,696 1,723
Lawrence County 1,172 1,376 1,450 1,617 1,643
Lee County 1,023 1,201 1,266 1,412 1,434
Leslie County 1,044 1,226 1,292 1,441 1,464
Letcher County 1,185 1,391 1,466 1,635 1,661
Lewis County 1,044 1,226 1,292 1,441 1,464
Lincoln County 1,138 1,337 1,409 1,571 1,596
Livingston County 1,147 1,348 1,420 1,583 1,609
Logan County 1,314 1,543 1,626 1,813 1,842
Lyon County 1,197 1,405 1,481 1,651 1,678
McCracken County 1,332 1,565 1,649 1,839 1,868
McCreary County 1,053 1,237 1,303 1,453 1,476
McLean County 1,251 1,469 1,548 1,726 1,754
Madison County 1,394 1,637 1,725 1,923 1,954
Magoffin County 1,092 1,282 1,351 1,506 1,531
Marion County 1,214 1,425 1,502 1,675 1,702
Marshall County 1,330 1,562 1,646 1,835 1,865
Martin County 1,239 1,456 1,534 1,710 1,738
Mason County 1,297 1,523 1,605 1,790 1,818
Meade County 1,389 1,631 1,719 1,917 1,948
Menifee County 1,020 1,198 1,262 1,407 1,430
Mercer County 1,331 1,563 1,647 1,836 1,866
Metcalfe County 1,184 1,390 1,465 1,633 1,660
Monroe County 1,147 1,348 1,420 1,583 1,609
Montgomery County 1,223 1,436 1,513 1,687 1,714
Morgan County 1,176 1,381 1,455 1,622 1,649
Muhlenberg County 1,201 1,411 1,487 1,658 1,685
Nelson County 1,306 1,534 1,616 1,802 1,831
Nicholas County 1,107 1,300 1,370 1,528 1,552
Ohio County 1,159 1,361 1,434 1,599 1,625
Oldham County 1,933 2,270 2,392 2,667 2,710
Owen County 1,402 1,647 1,735 1,935 1,966
Owsley County 1,098 1,290 1,359 1,515 1,540
Pendleton County 1,445 1,697 1,788 1,994 2,026
Perry County 1,218 1,430 1,507 1,680 1,707
Pike County 1,265 1,485 1,565 1,745 1,773
Powell County 1,120 1,315 1,386 1,545 1,570
Pulaski County 1,218 1,430 1,507 1,680 1,707
Robertson County 1,382 1,624 1,711 1,908 1,939
Rockcastle County 1,192 1,400 1,475 1,645 1,671
Rowan County 1,361 1,599 1,685 1,879 1,909
Russell County 1,134 1,331 1,403 1,564 1,590
Scott County 1,511 1,775 1,870 2,085 2,119
Shelby County 1,548 1,818 1,916 2,136 2,171
Simpson County 1,265 1,485 1,565 1,745 1,773
Spencer County 1,561 1,833 1,932 2,154 2,189
Taylor County 1,147 1,348 1,420 1,583 1,609
Todd County 1,235 1,450 1,528 1,704 1,731
Trigg County 1,329 1,561 1,645 1,834 1,864
Trimble County 1,379 1,620 1,707 1,903 1,934
Union County 1,187 1,394 1,469 1,638 1,664
Warren County 1,412 1,659 1,748 1,949 1,980
Washington County 1,195 1,404 1,479 1,649 1,676
Wayne County 1,064 1,250 1,317 1,468 1,492
Webster County 1,159 1,361 1,434 1,599 1,625
Whitley County 1,155 1,357 1,430 1,594 1,620
Wolfe County 1,180 1,386 1,460 1,628 1,654
Woodford County 1,488 1,747 1,841 2,053 2,086