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Tennessee - Local Standards: Housing and Utilities

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 31, 2014 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Anderson County 1,139 1,338 1,410 1,572 1,598
Bedford County 1,080 1,269 1,337 1,491 1,515
Benton County 965 1,133 1,194 1,331 1,353
Bledsoe County 1,009 1,185 1,249 1,393 1,415
Blount County 1,232 1,447 1,525 1,700 1,728
Bradley County 1,137 1,335 1,407 1,569 1,594
Campbell County 946 1,111 1,171 1,306 1,327
Cannon County 1,101 1,294 1,363 1,520 1,544
Carroll County 920 1,080 1,138 1,269 1,289
Carter County 966 1,135 1,196 1,334 1,355
Cheatham County 1,260 1,479 1,559 1,738 1,766
Chester County 1,068 1,255 1,322 1,474 1,498
Claiborne County 924 1,085 1,143 1,274 1,295
Clay County 920 1,080 1,138 1,269 1,289
Cocke County 974 1,144 1,206 1,345 1,366
Coffee County 1,123 1,319 1,390 1,550 1,575
Crockett County 969 1,138 1,199 1,337 1,358
Cumberland County 1,047 1,230 1,296 1,445 1,468
Davidson County 1,366 1,605 1,691 1,885 1,916
Decatur County 911 1,070 1,128 1,258 1,278
DeKalb County 985 1,157 1,219 1,359 1,381
Dickson County 1,185 1,392 1,467 1,636 1,662
Dyer County 1,083 1,272 1,340 1,494 1,518
Fayette County 1,391 1,633 1,721 1,919 1,950
Fentress County 914 1,073 1,131 1,261 1,281
Franklin County 1,036 1,217 1,282 1,430 1,453
Gibson County 995 1,169 1,232 1,374 1,396
Giles County 1,021 1,200 1,264 1,409 1,432
Grainger County 936 1,099 1,158 1,291 1,312
Greene County 986 1,158 1,220 1,360 1,382
Grundy County 934 1,097 1,156 1,289 1,310
Hamblen County 1,057 1,241 1,308 1,458 1,482
Hamilton County 1,231 1,446 1,524 1,699 1,727
Hancock County 873 1,025 1,080 1,204 1,224
Hardeman County 1,011 1,187 1,251 1,395 1,417
Hardin County 1,020 1,198 1,262 1,407 1,430
Hawkins County 991 1,164 1,227 1,368 1,390
Haywood County 1,079 1,267 1,335 1,489 1,513
Henderson County 984 1,156 1,218 1,358 1,380
Henry County 927 1,089 1,147 1,279 1,300
Hickman County 1,019 1,197 1,261 1,406 1,429
Houston County 1,008 1,184 1,248 1,392 1,414
Humphreys County 1,034 1,214 1,279 1,426 1,449
Jackson County 1,072 1,259 1,327 1,480 1,503
Jefferson County 1,041 1,222 1,288 1,436 1,459
Johnson County 951 1,117 1,177 1,312 1,334
Knox County 1,248 1,466 1,545 1,723 1,750
Lake County 943 1,107 1,167 1,301 1,322
Lauderdale County 990 1,163 1,225 1,366 1,388
Lawrence County 1,000 1,175 1,238 1,380 1,403
Lewis County 973 1,143 1,204 1,342 1,364
Lincoln County 1,084 1,273 1,341 1,495 1,519
Loudon County 1,210 1,421 1,497 1,669 1,696
Macon County 956 1,123 1,183 1,319 1,340
Madison County 1,159 1,362 1,435 1,600 1,626
Marion County 1,089 1,279 1,348 1,503 1,527
Marshall County 1,098 1,290 1,359 1,515 1,540
Maury County 1,189 1,397 1,472 1,641 1,668
McMinn County 1,033 1,213 1,278 1,425 1,448
McNairy County 948 1,113 1,173 1,308 1,329
Meigs County 1,046 1,229 1,295 1,444 1,467
Monroe County 1,035 1,216 1,281 1,428 1,451
Montgomery County 1,210 1,421 1,497 1,669 1,696
Moore County 1,049 1,232 1,298 1,447 1,471
Morgan County 980 1,151 1,213 1,352 1,374
Obion County 982 1,153 1,215 1,355 1,377
Overton County 951 1,116 1,176 1,312 1,333
Perry County 930 1,092 1,151 1,283 1,304
Pickett County 959 1,126 1,187 1,324 1,345
Polk County 1,054 1,238 1,305 1,455 1,479
Putnam County 1,102 1,294 1,364 1,521 1,545
Rhea County 1,009 1,185 1,249 1,393 1,415
Roane County 1,114 1,309 1,379 1,538 1,562
Robertson County 1,258 1,478 1,557 1,736 1,764
Rutherford County 1,301 1,528 1,610 1,795 1,824
Scott County 873 1,026 1,081 1,205 1,225
Sequatchie County 1,040 1,222 1,287 1,435 1,459
Sevier County 1,180 1,386 1,461 1,629 1,655
Shelby County 1,391 1,633 1,721 1,919 1,950
Smith County 1,116 1,311 1,381 1,540 1,565
Stewart County 1,072 1,259 1,327 1,480 1,503
Sullivan County 1,043 1,225 1,291 1,439 1,463
Sumner County 1,381 1,622 1,709 1,906 1,936
Tipton County 1,261 1,481 1,561 1,741 1,769
Trousdale County 1,071 1,258 1,326 1,478 1,502
Unicoi County 1,014 1,191 1,255 1,400 1,422
Union County 960 1,127 1,188 1,325 1,346
Van Buren County 856 1,005 1,059 1,181 1,200
Warren County 959 1,126 1,187 1,324 1,345
Washington County 1,140 1,339 1,411 1,573 1,599
Wayne County 875 1,028 1,083 1,208 1,227
Weakley County 1,008 1,183 1,247 1,390 1,413
White County 964 1,132 1,193 1,330 1,352
Williamson County 1,850 2,173 2,290 2,553 2,595
Wilson County 1,409 1,655 1,744 1,945 1,976

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Page Last Reviewed or Updated: 22-Sep-2014