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 Related Topic Local Standards: Housing and Utilities