Headquarters is in Nicholas county on KY 32 about six miles northwest of Carlisle. The source of the name is obscure. It could be from its location at the head of Wilbur Run and it may have been once known as Headwaters, but it could be something else. It may have been settled in the 1790s, but certainly by the early nineteenth century, and it once was home to mills, distilleries, and other industries. The Head Quarters post office opened in 1848 and closed in 1906.