Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Anderson County $1,523 $1,789 $1,885 $2,102 $2,136 Bedford County $1,429 $1,678 $1,768 $1,971 $2,003 Benton County $1,260 $1,480 $1,560 $1,739 $1,767 Bledsoe County $1,257 $1,477 $1,556 $1,735 $1,763 Blount County $1,569 $1,843 $1,942 $2,165 $2,200 Bradley County $1,497 $1,758 $1,853 $2,066 $2,099 Campbell County $1,315 $1,544 $1,627 $1,814 $1,843 Cannon County $1,486 $1,745 $1,839 $2,050 $2,084 Carroll County $1,265 $1,486 $1,566 $1,746 $1,774 Carter County $1,257 $1,477 $1,556 $1,735 $1,763 Cheatham County $1,724 $2,025 $2,134 $2,379 $2,418 Chester County $1,316 $1,546 $1,629 $1,816 $1,846 Claiborne County $1,238 $1,454 $1,532 $1,708 $1,736 Clay County $1,235 $1,450 $1,528 $1,704 $1,731 Cocke County $1,232 $1,447 $1,525 $1,700 $1,728 Coffee County $1,479 $1,738 $1,831 $2,042 $2,075 Crockett County $1,266 $1,487 $1,567 $1,747 $1,775 Cumberland County $1,298 $1,524 $1,606 $1,791 $1,820 Davidson County $1,845 $2,167 $2,283 $2,546 $2,587 Decatur County $1,311 $1,539 $1,622 $1,809 $1,838 DeKalb County $1,340 $1,574 $1,659 $1,850 $1,880 Dickson County $1,566 $1,839 $1,938 $2,161 $2,196 Dyer County $1,358 $1,595 $1,681 $1,874 $1,905 Fayette County $1,705 $2,002 $2,110 $2,353 $2,391 Fentress County $1,167 $1,370 $1,444 $1,610 $1,636 Franklin County $1,466 $1,721 $1,814 $2,023 $2,055 Gibson County $1,408 $1,653 $1,742 $1,942 $1,974 Giles County $1,402 $1,647 $1,735 $1,935 $1,966 Grainger County $1,340 $1,574 $1,659 $1,850 $1,880 Greene County $1,285 $1,509 $1,590 $1,773 $1,801 Grundy County $1,205 $1,415 $1,491 $1,662 $1,689 Hamblen County $1,314 $1,543 $1,626 $1,813 $1,842 Hamilton County $1,593 $1,870 $1,971 $2,198 $2,233 Hancock County $1,271 $1,493 $1,573 $1,754 $1,782 Hardeman County $1,227 $1,442 $1,519 $1,694 $1,721 Hardin County $1,201 $1,410 $1,486 $1,657 $1,684 Hawkins County $1,304 $1,532 $1,614 $1,800 $1,829 Haywood County $1,311 $1,540 $1,623 $1,810 $1,839 Henderson County $1,256 $1,475 $1,554 $1,733 $1,761 Henry County $1,292 $1,517 $1,599 $1,783 $1,812 Hickman County $1,408 $1,653 $1,742 $1,942 $1,974 Houston County $1,401 $1,646 $1,734 $1,933 $1,965 Humphreys County $1,374 $1,614 $1,701 $1,897 $1,927 Jackson County $1,277 $1,499 $1,580 $1,762 $1,790 Jefferson County $1,360 $1,597 $1,683 $1,877 $1,907 Johnson County $1,178 $1,384 $1,458 $1,626 $1,652 Knox County $1,609 $1,889 $1,991 $2,220 $2,256 Lake County $1,282 $1,506 $1,587 $1,770 $1,798 Lauderdale County $1,240 $1,457 $1,535 $1,712 $1,739 Lawrence County $1,378 $1,619 $1,706 $1,902 $1,933 Lewis County $1,319 $1,549 $1,632 $1,820 $1,849 Lincoln County $1,404 $1,649 $1,738 $1,938 $1,969 Loudon County $1,551 $1,821 $1,919 $2,140 $2,174 McMinn County $1,329 $1,561 $1,645 $1,834 $1,864 McNairy County $1,272 $1,494 $1,574 $1,755 $1,783 Macon County $1,445 $1,697 $1,788 $1,994 $2,026 Madison County $1,488 $1,748 $1,842 $2,054 $2,087 Marion County $1,407 $1,652 $1,741 $1,941 $1,973 Marshall County $1,467 $1,723 $1,816 $2,025 $2,058 Maury County $1,638 $1,924 $2,027 $2,260 $2,297 Meigs County $1,323 $1,554 $1,637 $1,825 $1,855 Monroe County $1,356 $1,592 $1,678 $1,871 $1,901 Montgomery County $1,597 $1,876 $1,977 $2,204 $2,240 Moore County $1,612 $1,893 $1,995 $2,224 $2,260 Morgan County $1,331 $1,563 $1,647 $1,836 $1,866 Obion County $1,202 $1,412 $1,488 $1,659 $1,686 Overton County $1,297 $1,523 $1,605 $1,790 $1,818 Perry County $1,256 $1,476 $1,555 $1,734 $1,762 Pickett County $1,307 $1,535 $1,617 $1,803 $1,832 Polk County $1,302 $1,530 $1,612 $1,797 $1,826 Putnam County $1,471 $1,727 $1,820 $2,029 $2,062 Rhea County $1,378 $1,618 $1,705 $1,901 $1,932 Roane County $1,502 $1,764 $1,859 $2,073 $2,106 Robertson County $1,694 $1,989 $2,096 $2,337 $2,375 Rutherford County $1,750 $2,056 $2,166 $2,415 $2,454 Scott County $1,245 $1,462 $1,541 $1,718 $1,746 Sequatchie County $1,448 $1,701 $1,792 $1,998 $2,030 Sevier County $1,479 $1,738 $1,831 $2,042 $2,075 Shelby County $1,715 $2,014 $2,122 $2,366 $2,404 Smith County $1,422 $1,670 $1,760 $1,962 $1,994 Stewart County $1,429 $1,679 $1,769 $1,972 $2,004 Sullivan County $1,381 $1,622 $1,709 $1,906 $1,936 Sumner County $1,802 $2,116 $2,230 $2,486 $2,527 Tipton County $1,550 $1,820 $1,918 $2,139 $2,173 Trousdale County $1,501 $1,763 $1,858 $2,072 $2,105 Unicoi County $1,275 $1,498 $1,578 $1,759 $1,788 Union County $1,336 $1,569 $1,653 $1,843 $1,873 Van Buren County $1,100 $1,292 $1,361 $1,518 $1,542 Warren County $1,264 $1,484 $1,564 $1,744 $1,772 Washington County $1,495 $1,756 $1,850 $2,063 $2,096 Wayne County $1,179 $1,385 $1,459 $1,627 $1,653 Weakley County $1,209 $1,420 $1,496 $1,668 $1,695 White County $1,307 $1,535 $1,618 $1,804 $1,833 Williamson County $2,482 $2,915 $3,072 $3,425 $3,481 Wilson County $1,931 $2,268 $2,390 $2,665 $2,708 Related Topic Local Standards: Housing and Utilities
