Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the .
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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adair County | $1,215 | $1,427 | $1,504 | $1,677 | $1,704 |
| Allen County | $1,316 | $1,546 | $1,629 | $1,816 | $1,846 |
| Anderson County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Ballard County | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Barren County | $1,378 | $1,619 | $1,706 | $1,902 | $1,933 |
| Bath County | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| Bell County | $1,213 | $1,424 | $1,501 | $1,674 | $1,701 |
| Boone County | $1,685 | $1,980 | $2,086 | $2,326 | $2,363 |
| Bourbon County | $1,486 | $1,745 | $1,839 | $2,050 | $2,084 |
| Boyd County | $1,367 | $1,606 | $1,692 | $1,887 | $1,917 |
| Boyle County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Bracken County | $1,269 | $1,490 | $1,570 | $1,751 | $1,779 |
| Breathitt County | $1,249 | $1,467 | $1,546 | $1,724 | $1,752 |
| Breckinridge County | $1,336 | $1,569 | $1,653 | $1,843 | $1,873 |
| Bullitt County | $1,597 | $1,876 | $1,977 | $2,204 | $2,240 |
| Butler County | $1,258 | $1,478 | $1,557 | $1,736 | $1,764 |
| Caldwell County | $1,421 | $1,669 | $1,759 | $1,961 | $1,993 |
| Calloway County | $1,444 | $1,696 | $1,787 | $1,993 | $2,025 |
| Campbell County | $1,676 | $1,968 | $2,074 | $2,313 | $2,350 |
| Carlisle County | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| Carroll County | $1,342 | $1,576 | $1,661 | $1,852 | $1,882 |
| Carter County | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Casey County | $1,255 | $1,474 | $1,553 | $1,732 | $1,760 |
| Christian County | $1,432 | $1,682 | $1,772 | $1,976 | $2,008 |
| Clark County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Clay County | $1,198 | $1,407 | $1,483 | $1,654 | $1,680 |
| Clinton County | $1,196 | $1,405 | $1,480 | $1,650 | $1,677 |
| Crittenden County | $1,179 | $1,385 | $1,459 | $1,627 | $1,653 |
| Cumberland County | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Daviess County | $1,485 | $1,744 | $1,838 | $2,049 | $2,082 |
| Edmonson County | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Elliott County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Estill County | $1,215 | $1,427 | $1,504 | $1,677 | $1,704 |
| Fayette County | $1,669 | $1,960 | $2,065 | $2,302 | $2,340 |
| Fleming County | $1,251 | $1,469 | $1,548 | $1,726 | $1,754 |
| Floyd County | $1,331 | $1,563 | $1,647 | $1,836 | $1,866 |
| Franklin County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Fulton County | $1,076 | $1,264 | $1,332 | $1,485 | $1,509 |
| Gallatin County | $1,454 | $1,708 | $1,800 | $2,007 | $2,039 |
| Garrard County | $1,410 | $1,656 | $1,745 | $1,946 | $1,977 |
| Grant County | $1,491 | $1,751 | $1,845 | $2,057 | $2,090 |
| Graves County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Grayson County | $1,362 | $1,600 | $1,686 | $1,880 | $1,910 |
| Green County | $1,138 | $1,337 | $1,409 | $1,571 | $1,596 |
| Greenup County | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| Hancock County | $1,344 | $1,578 | $1,663 | $1,854 | $1,884 |
| Hardin County | $1,525 | $1,791 | $1,887 | $2,104 | $2,138 |
| Harlan County | $1,201 | $1,411 | $1,487 | $1,658 | $1,685 |
| Harrison County | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Hart County | $1,252 | $1,471 | $1,550 | $1,728 | $1,756 |
| Henderson County | $1,431 | $1,681 | $1,771 | $1,975 | $2,007 |
| Henry County | $1,485 | $1,744 | $1,838 | $2,049 | $2,082 |
| Hickman County | $1,303 | $1,531 | $1,613 | $1,798 | $1,828 |
| Hopkins County | $1,255 | $1,474 | $1,553 | $1,732 | $1,760 |
| Jackson County | $1,206 | $1,416 | $1,492 | $1,664 | $1,690 |
| Jefferson County | $1,643 | $1,930 | $2,034 | $2,268 | $2,305 |
| Jessamine County | $1,616 | $1,898 | $2,000 | $2,230 | $2,266 |
| Johnson County | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| Kenton County | $1,633 | $1,918 | $2,021 | $2,253 | $2,290 |
| Knott County | $1,278 | $1,501 | $1,582 | $1,764 | $1,792 |
| Knox County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Larue County | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Laurel County | $1,323 | $1,554 | $1,637 | $1,825 | $1,855 |
| Lawrence County | $1,300 | $1,527 | $1,609 | $1,794 | $1,823 |
| Lee County | $1,150 | $1,350 | $1,423 | $1,587 | $1,612 |
| Leslie County | $1,228 | $1,442 | $1,520 | $1,695 | $1,722 |
| Letcher County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Lewis County | $1,096 | $1,288 | $1,357 | $1,513 | $1,537 |
| Lincoln County | $1,245 | $1,462 | $1,541 | $1,718 | $1,746 |
| Livingston County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Logan County | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Lyon County | $1,433 | $1,684 | $1,774 | $1,978 | $2,010 |
| McCracken County | $1,441 | $1,692 | $1,783 | $1,988 | $2,020 |
| McCreary County | $1,132 | $1,330 | $1,401 | $1,562 | $1,587 |
| McLean County | $1,303 | $1,531 | $1,613 | $1,798 | $1,828 |
| Madison County | $1,546 | $1,815 | $1,913 | $2,133 | $2,167 |
| Magoffin County | $1,318 | $1,548 | $1,631 | $1,819 | $1,848 |
| Marion County | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Marshall County | $1,403 | $1,648 | $1,737 | $1,937 | $1,968 |
| Martin County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Mason County | $1,405 | $1,650 | $1,739 | $1,939 | $1,970 |
| Meade County | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Menifee County | $1,071 | $1,257 | $1,325 | $1,477 | $1,501 |
| Mercer County | $1,441 | $1,693 | $1,784 | $1,989 | $2,021 |
| Metcalfe County | $1,158 | $1,360 | $1,433 | $1,598 | $1,624 |
| Monroe County | $1,231 | $1,445 | $1,523 | $1,698 | $1,726 |
| Montgomery County | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Morgan County | $1,378 | $1,619 | $1,706 | $1,902 | $1,933 |
| Muhlenberg County | $1,277 | $1,499 | $1,580 | $1,762 | $1,790 |
| Nelson County | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Nicholas County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Ohio County | $1,259 | $1,479 | $1,558 | $1,737 | $1,765 |
| Oldham County | $2,123 | $2,494 | $2,628 | $2,930 | $2,978 |
| Owen County | $1,556 | $1,828 | $1,926 | $2,147 | $2,182 |
| Owsley County | $1,201 | $1,410 | $1,486 | $1,657 | $1,684 |
| Pendleton County | $1,361 | $1,598 | $1,684 | $1,878 | $1,908 |
| Perry County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Pike County | $1,382 | $1,624 | $1,711 | $1,908 | $1,939 |
| Powell County | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Pulaski County | $1,357 | $1,593 | $1,679 | $1,872 | $1,902 |
| Robertson County | $1,310 | $1,538 | $1,621 | $1,807 | $1,837 |
| Rockcastle County | $1,186 | $1,393 | $1,468 | $1,637 | $1,663 |
| Rowan County | $1,466 | $1,721 | $1,814 | $2,023 | $2,055 |
| Russell County | $1,284 | $1,508 | $1,589 | $1,772 | $1,800 |
| Scott County | $1,656 | $1,945 | $2,050 | $2,286 | $2,323 |
| Shelby County | $1,704 | $2,001 | $2,109 | $2,352 | $2,389 |
| Simpson County | $1,369 | $1,608 | $1,694 | $1,889 | $1,919 |
| Spencer County | $1,769 | $2,077 | $2,189 | $2,441 | $2,480 |
| Taylor County | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Todd County | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Trigg County | $1,467 | $1,723 | $1,816 | $2,025 | $2,058 |
| Trimble County | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Union County | $1,329 | $1,561 | $1,645 | $1,834 | $1,864 |
| Warren County | $1,540 | $1,809 | $1,906 | $2,125 | $2,159 |
| Washington County | $1,261 | $1,481 | $1,561 | $1,741 | $1,769 |
| Wayne County | $1,218 | $1,431 | $1,508 | $1,681 | $1,709 |
| Webster County | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Whitley County | $1,280 | $1,503 | $1,584 | $1,766 | $1,795 |
| Wolfe County | $1,145 | $1,345 | $1,417 | $1,580 | $1,605 |
| Woodford County | $1,599 | $1,878 | $1,979 | $2,207 | $2,242 |