Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adair County $1,221 $1,434 $1,511 $1,685 $1,712 Allen County $1,337 $1,571 $1,655 $1,845 $1,875 Anderson County $1,488 $1,748 $1,842 $2,054 $2,087 Ballard County $1,364 $1,602 $1,688 $1,882 $1,913 Barren County $1,359 $1,596 $1,682 $1,875 $1,906 Bath County $1,285 $1,509 $1,590 $1,773 $1,801 Bell County $1,212 $1,424 $1,500 $1,673 $1,700 Boone County $1,681 $1,974 $2,080 $2,319 $2,357 Bourbon County $1,462 $1,718 $1,810 $2,018 $2,051 Boyd County $1,375 $1,615 $1,702 $1,898 $1,928 Boyle County $1,412 $1,659 $1,748 $1,949 $1,980 Bracken County $1,312 $1,541 $1,624 $1,811 $1,840 Breathitt County $1,249 $1,467 $1,546 $1,724 $1,752 Breckinridge County $1,328 $1,560 $1,644 $1,833 $1,863 Bullitt County $1,589 $1,866 $1,966 $2,192 $2,227 Butler County $1,268 $1,489 $1,569 $1,749 $1,778 Caldwell County $1,378 $1,618 $1,705 $1,901 $1,932 Calloway County $1,441 $1,692 $1,783 $1,988 $2,020 Campbell County $1,654 $1,943 $2,047 $2,282 $2,319 Carlisle County $1,312 $1,541 $1,624 $1,811 $1,840 Carroll County $1,326 $1,557 $1,641 $1,830 $1,859 Carter County $1,349 $1,584 $1,669 $1,861 $1,891 Casey County $1,273 $1,495 $1,575 $1,756 $1,784 Christian County $1,409 $1,655 $1,744 $1,945 $1,976 Clark County $1,450 $1,703 $1,795 $2,001 $2,034 Clay County $1,175 $1,380 $1,454 $1,621 $1,647 Clinton County $1,150 $1,350 $1,423 $1,587 $1,612 Crittenden County $1,190 $1,398 $1,473 $1,642 $1,669 Cumberland County $1,334 $1,567 $1,651 $1,841 $1,871 Daviess County $1,479 $1,737 $1,830 $2,040 $2,073 Edmonson County $1,307 $1,535 $1,617 $1,803 $1,832 Elliott County $1,327 $1,558 $1,642 $1,831 $1,860 Estill County $1,241 $1,458 $1,536 $1,713 $1,740 Fayette County $1,651 $1,939 $2,043 $2,278 $2,315 Fleming County $1,190 $1,398 $1,473 $1,642 $1,669 Floyd County $1,330 $1,562 $1,646 $1,835 $1,865 Franklin County $1,542 $1,812 $1,909 $2,129 $2,163 Fulton County $1,196 $1,405 $1,480 $1,650 $1,677 Gallatin County $1,429 $1,678 $1,768 $1,971 $2,003 Garrard County $1,393 $1,636 $1,724 $1,922 $1,953 Grant County $1,516 $1,780 $1,876 $2,092 $2,126 Graves County $1,345 $1,580 $1,665 $1,856 $1,886 Grayson County $1,308 $1,536 $1,619 $1,805 $1,834 Green County $1,096 $1,287 $1,356 $1,512 $1,536 Greenup County $1,385 $1,627 $1,714 $1,911 $1,942 Hancock County $1,324 $1,555 $1,639 $1,827 $1,857 Hardin County $1,507 $1,770 $1,865 $2,079 $2,113 Harlan County $1,160 $1,363 $1,436 $1,601 $1,627 Harrison County $1,418 $1,665 $1,755 $1,957 $1,988 Hart County $1,250 $1,468 $1,547 $1,725 $1,753 Henderson County $1,418 $1,665 $1,755 $1,957 $1,988 Henry County $1,413 $1,660 $1,749 $1,950 $1,982 Hickman County $1,404 $1,649 $1,738 $1,938 $1,969 Hopkins County $1,279 $1,502 $1,583 $1,765 $1,794 Jackson County $1,235 $1,450 $1,528 $1,704 $1,731 Jefferson County $1,624 $1,907 $2,010 $2,241 $2,277 Jessamine County $1,578 $1,853 $1,953 $2,178 $2,213 Johnson County $1,382 $1,623 $1,710 $1,907 $1,937 Kenton County $1,589 $1,867 $1,967 $2,193 $2,229 Knott County $1,286 $1,511 $1,592 $1,775 $1,804 Knox County $1,226 $1,440 $1,517 $1,691 $1,719 Larue County $1,371 $1,610 $1,697 $1,892 $1,923 Laurel County $1,308 $1,536 $1,619 $1,805 $1,834 Lawrence County $1,297 $1,523 $1,605 $1,790 $1,818 Lee County $1,157 $1,359 $1,432 $1,597 $1,622 Leslie County $1,193 $1,401 $1,476 $1,646 $1,672 Letcher County $1,265 $1,486 $1,566 $1,746 $1,774 Lewis County $1,096 $1,288 $1,357 $1,513 $1,537 Lincoln County $1,204 $1,414 $1,490 $1,661 $1,688 Livingston County $1,302 $1,529 $1,611 $1,796 $1,825 Logan County $1,391 $1,633 $1,721 $1,919 $1,950 Lyon County $1,460 $1,715 $1,807 $2,015 $2,047 McCracken County $1,416 $1,663 $1,752 $1,953 $1,985 McCreary County $1,191 $1,399 $1,474 $1,644 $1,670 McLean County $1,306 $1,534 $1,616 $1,802 $1,831 Madison County $1,521 $1,787 $1,883 $2,100 $2,133 Magoffin County $1,221 $1,434 $1,511 $1,685 $1,712 Marion County $1,317 $1,547 $1,630 $1,817 $1,847 Marshall County $1,395 $1,638 $1,726 $1,924 $1,956 Martin County $1,397 $1,641 $1,729 $1,928 $1,959 Mason County $1,436 $1,686 $1,777 $1,981 $2,013 Meade County $1,453 $1,706 $1,798 $2,005 $2,037 Menifee County $1,070 $1,256 $1,324 $1,476 $1,500 Mercer County $1,381 $1,622 $1,709 $1,906 $1,936 Metcalfe County $1,214 $1,425 $1,502 $1,675 $1,702 Monroe County $1,273 $1,496 $1,576 $1,757 $1,786 Montgomery County $1,374 $1,613 $1,700 $1,896 $1,926 Morgan County $1,328 $1,560 $1,644 $1,833 $1,863 Muhlenberg County $1,302 $1,529 $1,611 $1,796 $1,825 Nelson County $1,442 $1,694 $1,785 $1,990 $2,022 Nicholas County $1,265 $1,486 $1,566 $1,746 $1,774 Ohio County $1,261 $1,481 $1,561 $1,741 $1,769 Oldham County $2,144 $2,518 $2,653 $2,958 $3,006 Owen County $1,494 $1,755 $1,849 $2,062 $2,095 Owsley County $1,159 $1,361 $1,434 $1,599 $1,625 Pendleton County $1,399 $1,644 $1,732 $1,931 $1,962 Perry County $1,341 $1,575 $1,660 $1,851 $1,881 Pike County $1,392 $1,635 $1,723 $1,921 $1,952 Powell County $1,203 $1,413 $1,489 $1,660 $1,687 Pulaski County $1,335 $1,568 $1,652 $1,842 $1,872 Robertson County $1,317 $1,547 $1,630 $1,817 $1,847 Rockcastle County $1,188 $1,395 $1,470 $1,639 $1,666 Rowan County $1,404 $1,649 $1,738 $1,938 $1,969 Russell County $1,256 $1,475 $1,554 $1,733 $1,761 Scott County $1,640 $1,926 $2,030 $2,263 $2,300 Shelby County $1,647 $1,934 $2,038 $2,272 $2,309 Simpson County $1,385 $1,627 $1,714 $1,911 $1,942 Spencer County $1,703 $2,000 $2,108 $2,350 $2,388 Taylor County $1,303 $1,531 $1,613 $1,798 $1,828 Todd County $1,251 $1,469 $1,548 $1,726 $1,754 Trigg County $1,481 $1,740 $1,833 $2,044 $2,077 Trimble County $1,531 $1,798 $1,895 $2,113 $2,147 Union County $1,366 $1,604 $1,690 $1,884 $1,915 Warren County $1,546 $1,815 $1,913 $2,133 $2,167 Washington County $1,214 $1,425 $1,502 $1,675 $1,702 Wayne County $1,160 $1,363 $1,436 $1,601 $1,627 Webster County $1,323 $1,554 $1,637 $1,825 $1,855 Whitley County $1,275 $1,498 $1,578 $1,759 $1,788 Wolfe County $1,142 $1,341 $1,413 $1,575 $1,601 Woodford County $1,648 $1,935 $2,039 $2,273 $2,310 Related Topic Local Standards: Housing and Utilities
