Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 24, 2023 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 2023 Published ALE Housing Expense for a Family of 1 2023 Published ALE Housing Expense for a Family of 2 2023 Published ALE Housing Expense for a Family of 3 2023 Published ALE Housing Expense for a Family of 4 2023 Published ALE Housing Expense for a Family of 5 Anderson County 1,471 1,728 1,821 2,030 2,063 Bedford County 1,399 1,644 1,732 1,931 1,962 Benton County 1,219 1,432 1,509 1,683 1,710 Bledsoe County 1,282 1,506 1,587 1,770 1,798 Blount County 1,555 1,827 1,925 2,146 2,181 Bradley County 1,478 1,736 1,829 2,039 2,072 Campbell County 1,276 1,498 1,579 1,761 1,789 Cannon County 1,438 1,689 1,780 1,985 2,017 Carroll County 1,242 1,459 1,537 1,714 1,741 Carter County 1,284 1,508 1,589 1,772 1,800 Cheatham County 1,631 1,916 2,019 2,251 2,288 Chester County 1,339 1,572 1,657 1,848 1,877 Claiborne County 1,214 1,426 1,503 1,676 1,703 Clay County 1,196 1,405 1,480 1,650 1,677 Cocke County 1,259 1,479 1,558 1,737 1,765 Coffee County 1,443 1,695 1,786 1,991 2,024 Crockett County 1,256 1,475 1,554 1,733 1,761 Cumberland County 1,264 1,484 1,564 1,744 1,772 Davidson County 1,799 2,112 2,226 2,482 2,522 Decatur County 1,315 1,545 1,628 1,815 1,845 DeKalb County 1,315 1,545 1,628 1,815 1,845 Dickson County 1,533 1,800 1,897 2,115 2,149 Dyer County 1,321 1,552 1,635 1,823 1,852 Fayette County 1,654 1,943 2,047 2,282 2,319 Fentress County 1,144 1,344 1,416 1,579 1,604 Franklin County 1,430 1,680 1,770 1,974 2,005 Gibson County 1,399 1,644 1,732 1,931 1,962 Giles County 1,420 1,667 1,757 1,959 1,991 Grainger County 1,357 1,593 1,679 1,872 1,902 Greene County 1,291 1,517 1,598 1,782 1,811 Grundy County 1,214 1,426 1,503 1,676 1,703 Hamblen County 1,298 1,524 1,606 1,791 1,820 Hamilton County 1,569 1,843 1,942 2,165 2,200 Hancock County 1,244 1,461 1,539 1,716 1,744 Hardeman County 1,225 1,439 1,516 1,690 1,718 Hardin County 1,172 1,376 1,450 1,617 1,643 Hawkins County 1,295 1,521 1,603 1,787 1,816 Haywood County 1,278 1,501 1,582 1,764 1,792 Henderson County 1,218 1,431 1,508 1,681 1,709 Henry County 1,255 1,474 1,553 1,732 1,760 Hickman County 1,352 1,588 1,673 1,865 1,896 Houston County 1,351 1,587 1,672 1,864 1,894 Humphreys County 1,353 1,589 1,674 1,867 1,897 Jackson County 1,268 1,489 1,569 1,749 1,778 Jefferson County 1,345 1,579 1,664 1,855 1,885 Johnson County 1,165 1,368 1,442 1,608 1,634 Knox County 1,583 1,859 1,959 2,184 2,220 Lake County 1,213 1,424 1,501 1,674 1,701 Lauderdale County 1,251 1,469 1,548 1,726 1,754 Lawrence County 1,315 1,545 1,628 1,815 1,845 Lewis County 1,290 1,515 1,596 1,780 1,808 Lincoln County 1,424 1,672 1,762 1,965 1,996 Loudon County 1,522 1,788 1,884 2,101 2,135 McMinn County 1,339 1,572 1,657 1,848 1,877 McNairy County 1,264 1,484 1,564 1,744 1,772 Macon County 1,371 1,610 1,697 1,892 1,923 Madison County 1,478 1,736 1,829 2,039 2,072 Marion County 1,412 1,658 1,747 1,948 1,979 Marshall County 1,431 1,681 1,771 1,975 2,007 Maury County 1,599 1,878 1,979 2,207 2,242 Meigs County 1,361 1,598 1,684 1,878 1,908 Monroe County 1,344 1,578 1,663 1,854 1,884 Montgomery County 1,582 1,858 1,958 2,183 2,218 Moore County 1,615 1,897 1,999 2,229 2,265 Morgan County 1,241 1,458 1,536 1,713 1,740 Obion County 1,213 1,424 1,501 1,674 1,701 Overton County 1,235 1,450 1,528 1,704 1,731 Perry County 1,150 1,350 1,423 1,587 1,612 Pickett County 1,289 1,514 1,595 1,778 1,807 Polk County 1,307 1,535 1,617 1,803 1,832 Putnam County 1,422 1,670 1,760 1,962 1,994 Rhea County 1,356 1,592 1,678 1,871 1,901 Roane County 1,488 1,747 1,841 2,053 2,086 Robertson County 1,648 1,936 2,040 2,275 2,311 Rutherford County 1,705 2,002 2,110 2,353 2,391 Scott County 1,209 1,420 1,496 1,668 1,695 Sequatchie County 1,403 1,647 1,736 1,936 1,967 Sevier County 1,470 1,726 1,819 2,028 2,061 Shelby County 1,673 1,964 2,070 2,308 2,345 Smith County 1,428 1,677 1,767 1,970 2,002 Stewart County 1,515 1,779 1,875 2,091 2,124 Sullivan County 1,374 1,614 1,701 1,897 1,927 Sumner County 1,765 2,073 2,184 2,435 2,474 Tipton County 1,524 1,790 1,886 2,103 2,137 Trousdale County 1,490 1,750 1,844 2,056 2,089 Unicoi County 1,227 1,441 1,518 1,693 1,720 Union County 1,319 1,549 1,632 1,820 1,849 Van Buren County 1,058 1,242 1,309 1,460 1,483 Warren County 1,223 1,437 1,514 1,688 1,715 Washington County 1,446 1,698 1,789 1,995 2,027 Wayne County 1,257 1,477 1,556 1,735 1,763 Weakley County 1,196 1,405 1,480 1,650 1,677 White County 1,291 1,517 1,598 1,782 1,811 Williamson County 2,458 2,887 3,042 3,392 3,447 Wilson County 1,910 2,243 2,364 2,636 2,678 Related Topic Local Standards: Housing and Utilities