Magoffin County is a county located in the U.S. state of Kentucky. As of the 2010 census, the population was 13,333. Its county seat is Salyersville. The county was formed in 1860 from Floyd, Johnson, and Morgan Counties and named for Beriah Magoffin who was Governor of Kentucky (1859–62). The median income for a household in the county was $19,421, and the median income for a family was $24,031. Males had a median income of $27,745 versus $18,354 for females. The per capita income for the county was $10,685. About 31.20% of families and 36.60% of the population were below the poverty line, including 45.90% of those under age 18 and 29.10% of those age 65 or over.