Kentucky IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 120 county-level areas in Kentucky using the verified 2026 IRS collection financial standards. Find your county or county equivalent, then use the column for your household size. The last housing column is for five or more people. These figures support a collection financial analysis; they do not show how much an individual household must pay the IRS.
Housing and utilities are one combined category. For the normal local-standard treatment, compare actual eligible spending with the applicable limit. Documented necessary costs can require individual consideration. Food, clothing and related national allowances and age-based healthcare amounts are listed on the standards hub. IRS collection-standard rules
Housing table introduction
The table below shows all verified county-level rows for Kentucky. Amounts are monthly. County count means distinct source rows, including county equivalents where applicable; do not substitute a guessed political-county count. Missing or unverified values display “Not verified” and block affected calculations.
| County / equivalent | 1 person | 2 people | 3 people | 4 people | 5 or more |
|---|---|---|---|---|---|
| Adair County STD-04 | $1,340 | $1,573 | $1,658 | $1,849 | $1,879 |
| Allen County STD-04 | $1,388 | $1,630 | $1,718 | $1,916 | $1,946 |
| Anderson County STD-04 | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| Ballard County STD-04 | $1,302 | $1,530 | $1,612 | $1,797 | $1,826 |
| Barren County STD-04 | $1,430 | $1,680 | $1,770 | $1,974 | $2,005 |
| Bath County STD-04 | $1,317 | $1,547 | $1,630 | $1,817 | $1,847 |
| Bell County STD-04 | $1,285 | $1,509 | $1,590 | $1,773 | $1,801 |
| Boone County STD-04 | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Bourbon County STD-04 | $1,552 | $1,823 | $1,921 | $2,142 | $2,176 |
| Boyd County STD-04 | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Boyle County STD-04 | $1,486 | $1,745 | $1,839 | $2,050 | $2,084 |
| Bracken County STD-04 | $1,314 | $1,543 | $1,626 | $1,813 | $1,842 |
| Breathitt County STD-04 | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Breckinridge County STD-04 | $1,370 | $1,610 | $1,696 | $1,891 | $1,922 |
| Bullitt County STD-04 | $1,669 | $1,960 | $2,065 | $2,302 | $2,340 |
| Butler County STD-04 | $1,286 | $1,510 | $1,591 | $1,774 | $1,803 |
| Caldwell County STD-04 | $1,437 | $1,687 | $1,778 | $1,982 | $2,014 |
| Calloway County STD-04 | $1,408 | $1,653 | $1,742 | $1,942 | $1,974 |
| Campbell County STD-04 | $1,725 | $2,026 | $2,135 | $2,381 | $2,419 |
| Carlisle County STD-04 | $1,426 | $1,675 | $1,765 | $1,968 | $2,000 |
| Carroll County STD-04 | $1,341 | $1,575 | $1,660 | $1,851 | $1,881 |
| Carter County STD-04 | $1,424 | $1,672 | $1,762 | $1,965 | $1,996 |
| Casey County STD-04 | $1,215 | $1,427 | $1,504 | $1,677 | $1,704 |
| Christian County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Clark County STD-04 | $1,524 | $1,790 | $1,886 | $2,103 | $2,137 |
| Clay County STD-04 | $1,172 | $1,377 | $1,451 | $1,618 | $1,644 |
| Clinton County STD-04 | $1,340 | $1,573 | $1,658 | $1,849 | $1,879 |
| Crittenden County STD-04 | $1,214 | $1,426 | $1,503 | $1,676 | $1,703 |
| Cumberland County STD-04 | $1,271 | $1,493 | $1,573 | $1,754 | $1,782 |
| Daviess County STD-04 | $1,521 | $1,786 | $1,882 | $2,098 | $2,132 |
| Edmonson County STD-04 | $1,320 | $1,551 | $1,634 | $1,822 | $1,851 |
| Elliott County STD-04 | $1,414 | $1,661 | $1,750 | $1,951 | $1,983 |
| Estill County STD-04 | $1,260 | $1,479 | $1,559 | $1,738 | $1,766 |
| Fayette County STD-04 | $1,732 | $2,035 | $2,144 | $2,391 | $2,429 |
| Fleming County STD-04 | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Floyd County STD-04 | $1,352 | $1,588 | $1,673 | $1,865 | $1,896 |
| Franklin County STD-04 | $1,553 | $1,824 | $1,922 | $2,143 | $2,178 |
| Fulton County STD-04 | $1,102 | $1,294 | $1,364 | $1,521 | $1,545 |
| Gallatin County STD-04 | $1,416 | $1,663 | $1,752 | $1,953 | $1,985 |
| Garrard County STD-04 | $1,517 | $1,782 | $1,878 | $2,094 | $2,128 |
| Grant County STD-04 | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Graves County STD-04 | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Grayson County STD-04 | $1,425 | $1,673 | $1,763 | $1,966 | $1,997 |
| Green County STD-04 | $1,153 | $1,354 | $1,427 | $1,591 | $1,617 |
| Greenup County STD-04 | $1,349 | $1,585 | $1,670 | $1,862 | $1,892 |
| Hancock County STD-04 | $1,354 | $1,591 | $1,676 | $1,869 | $1,899 |
| Hardin County STD-04 | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Harlan County STD-04 | $1,173 | $1,378 | $1,452 | $1,619 | $1,645 |
| Harrison County STD-04 | $1,456 | $1,710 | $1,802 | $2,009 | $2,042 |
| Hart County STD-04 | $1,311 | $1,539 | $1,622 | $1,809 | $1,838 |
| Henderson County STD-04 | $1,450 | $1,703 | $1,794 | $2,000 | $2,033 |
| Henry County STD-04 | $1,564 | $1,837 | $1,936 | $2,159 | $2,193 |
| Hickman County STD-04 | $1,349 | $1,584 | $1,669 | $1,861 | $1,891 |
| Hopkins County STD-04 | $1,282 | $1,506 | $1,587 | $1,770 | $1,798 |
| Jackson County STD-04 | $1,277 | $1,500 | $1,581 | $1,763 | $1,791 |
| Jefferson County STD-04 | $1,696 | $1,992 | $2,099 | $2,340 | $2,378 |
| Jessamine County STD-04 | $1,656 | $1,945 | $2,049 | $2,285 | $2,322 |
| Johnson County STD-04 | $1,319 | $1,550 | $1,633 | $1,821 | $1,850 |
| Kenton County STD-04 | $1,689 | $1,983 | $2,090 | $2,330 | $2,368 |
| Knott County STD-04 | $1,292 | $1,517 | $1,599 | $1,783 | $1,812 |
| Knox County STD-04 | $1,280 | $1,503 | $1,584 | $1,766 | $1,795 |
| Larue County STD-04 | $1,454 | $1,707 | $1,799 | $2,006 | $2,038 |
| Laurel County STD-04 | $1,395 | $1,638 | $1,726 | $1,924 | $1,956 |
| Lawrence County STD-04 | $1,375 | $1,615 | $1,702 | $1,898 | $1,928 |
| Lee County STD-04 | $1,196 | $1,405 | $1,480 | $1,650 | $1,677 |
| Leslie County STD-04 | $1,229 | $1,443 | $1,521 | $1,696 | $1,723 |
| Letcher County STD-04 | $1,259 | $1,479 | $1,558 | $1,737 | $1,765 |
| Lewis County STD-04 | $1,151 | $1,352 | $1,425 | $1,589 | $1,615 |
| Lincoln County STD-04 | $1,299 | $1,526 | $1,608 | $1,793 | $1,822 |
| Livingston County STD-04 | $1,389 | $1,631 | $1,719 | $1,917 | $1,948 |
| Logan County STD-04 | $1,493 | $1,754 | $1,848 | $2,061 | $2,094 |
| Lyon County STD-04 | $1,512 | $1,776 | $1,871 | $2,086 | $2,120 |
| McCracken County STD-04 | $1,501 | $1,763 | $1,858 | $2,072 | $2,105 |
| McCreary County STD-04 | $1,145 | $1,345 | $1,417 | $1,580 | $1,605 |
| McLean County STD-04 | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Madison County STD-04 | $1,604 | $1,884 | $1,985 | $2,213 | $2,249 |
| Magoffin County STD-04 | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Marion County STD-04 | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Marshall County STD-04 | $1,403 | $1,647 | $1,736 | $1,936 | $1,967 |
| Martin County STD-04 | $1,507 | $1,770 | $1,865 | $2,079 | $2,113 |
| Mason County STD-04 | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Meade County STD-04 | $1,484 | $1,743 | $1,837 | $2,048 | $2,081 |
| Menifee County STD-04 | $1,188 | $1,395 | $1,470 | $1,639 | $1,666 |
| Mercer County STD-04 | $1,509 | $1,772 | $1,867 | $2,082 | $2,115 |
| Metcalfe County STD-04 | $1,248 | $1,465 | $1,544 | $1,722 | $1,749 |
| Monroe County STD-04 | $1,239 | $1,455 | $1,533 | $1,709 | $1,737 |
| Montgomery County STD-04 | $1,397 | $1,641 | $1,729 | $1,928 | $1,959 |
| Morgan County STD-04 | $1,424 | $1,672 | $1,762 | $1,965 | $1,996 |
| Muhlenberg County STD-04 | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Nelson County STD-04 | $1,514 | $1,778 | $1,874 | $2,090 | $2,123 |
| Nicholas County STD-04 | $1,313 | $1,542 | $1,625 | $1,812 | $1,841 |
| Ohio County STD-04 | $1,281 | $1,504 | $1,585 | $1,767 | $1,796 |
| Oldham County STD-04 | $2,207 | $2,592 | $2,731 | $3,045 | $3,094 |
| Owen County STD-04 | $1,519 | $1,784 | $1,880 | $2,096 | $2,130 |
| Owsley County STD-04 | $1,203 | $1,413 | $1,489 | $1,660 | $1,687 |
| Pendleton County STD-04 | $1,338 | $1,572 | $1,656 | $1,846 | $1,876 |
| Perry County STD-04 | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Pike County STD-04 | $1,428 | $1,677 | $1,767 | $1,970 | $2,002 |
| Powell County STD-04 | $1,394 | $1,637 | $1,725 | $1,923 | $1,954 |
| Pulaski County STD-04 | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Robertson County STD-04 | $1,485 | $1,744 | $1,838 | $2,049 | $2,082 |
| Rockcastle County STD-04 | $1,204 | $1,414 | $1,490 | $1,661 | $1,688 |
| Rowan County STD-04 | $1,445 | $1,697 | $1,788 | $1,994 | $2,026 |
| Russell County STD-04 | $1,378 | $1,618 | $1,705 | $1,901 | $1,932 |
| Scott County STD-04 | $1,734 | $2,037 | $2,146 | $2,393 | $2,431 |
| Shelby County STD-04 | $1,732 | $2,035 | $2,144 | $2,391 | $2,429 |
| Simpson County STD-04 | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Spencer County STD-04 | $1,868 | $2,194 | $2,312 | $2,578 | $2,619 |
| Taylor County STD-04 | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Todd County STD-04 | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Trigg County STD-04 | $1,508 | $1,771 | $1,866 | $2,081 | $2,114 |
| Trimble County STD-04 | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Union County STD-04 | $1,392 | $1,635 | $1,723 | $1,921 | $1,952 |
| Warren County STD-04 | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Washington County STD-04 | $1,295 | $1,521 | $1,603 | $1,787 | $1,816 |
| Wayne County STD-04 | $1,277 | $1,499 | $1,580 | $1,762 | $1,790 |
| Webster County STD-04 | $1,396 | $1,640 | $1,728 | $1,927 | $1,958 |
| Whitley County STD-04 | $1,324 | $1,555 | $1,639 | $1,827 | $1,857 |
| Wolfe County STD-04 | $1,167 | $1,370 | $1,444 | $1,610 | $1,636 |
| Woodford County STD-04 | $1,677 | $1,970 | $2,076 | $2,315 | $2,352 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Kentucky. Some counties use a metropolitan amount instead of the wider regional amount. Use the documented county-to-area mapping. Ownership payments and operating costs are separate categories; a paid-off vehicle does not receive a loan-payment allowance. IRS transportation guidance
| Region / metropolitan area | 1 vehicle | 2 vehicles | Rule and source | Coverage |
|---|---|---|---|---|
| South region | $291 | $582 | STD-06 · Local transportation standards | County coverageAdair County; Allen County; Anderson County; Ballard County; Barren County; Bath County; Bell County; Boone County; Bourbon County; Boyd County; Boyle County; Bracken County; Breathitt County; Breckinridge County; Bullitt County; Butler County; Caldwell County; Calloway County; Campbell County; Carlisle County; Carroll County; Carter County; Casey County; Christian County; Clark County; Clay County; Clinton County; Crittenden County; Cumberland County; Daviess County; Edmonson County; Elliott County; Estill County; Fayette County; Fleming County; Floyd County; Franklin County; Fulton County; Gallatin County; Garrard County; Grant County; Graves County; Grayson County; Green County; Greenup County; Hancock County; Hardin County; Harlan County; Harrison County; Hart County; Henderson County; Henry County; Hickman County; Hopkins County; Jackson County; Jefferson County; Jessamine County; Johnson County; Kenton County; Knott County; Knox County; Larue County; Laurel County; Lawrence County; Lee County; Leslie County; Letcher County; Lewis County; Lincoln County; Livingston County; Logan County; Lyon County; McCracken County; McCreary County; McLean County; Madison County; Magoffin County; Marion County; Marshall County; Martin County; Mason County; Meade County; Menifee County; Mercer County; Metcalfe County; Monroe County; Montgomery County; Morgan County; Muhlenberg County; Nelson County; Nicholas County; Ohio County; Oldham County; Owen County; Owsley County; Pendleton County; Perry County; Pike County; Powell County; Pulaski County; Robertson County; Rockcastle County; Rowan County; Russell County; Scott County; Shelby County; Simpson County; Spencer County; Taylor County; Todd County; Trigg County; Trimble County; Union County; Warren County; Washington County; Wayne County; Webster County; Whitley County; Wolfe County; Woodford County |
Open the OIC worksheet with Kentucky selected
DIY and when to get help
You can use this reference and the linked IRS tables without hiring anyone. Seek help if your household shares expenses with someone who does not owe the tax, your necessary costs exceed a normal limit, or the correct county or metropolitan area is unclear.
Questions you may have
Is there one housing allowance for all of Kentucky?
No. Housing and utilities figures vary by county-level area and household-size band. Confirm the row for where you live and use the current effective period. Official state table
Do I automatically get the full housing amount?
Ordinarily the local-standard rule compares actual eligible expenses with the limit. Documented exceptions require IRS consideration. The table alone does not establish the amount allowed in your case. IRS rules
Can I use this page to calculate an offer?
It provides only part of the information. An offer illustration also needs income, other expenses, asset treatments and the application conditions. Use the OIC worksheet and read its limits.