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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Anderson County 1,219 1,432 1,509 1,683 1,710
Bedford County 1,180 1,386 1,460 1,628 1,654
Benton County 1,023 1,201 1,266 1,412 1,434
Bledsoe County 1,079 1,268 1,336 1,490 1,514
Blount County 1,311 1,539 1,622 1,809 1,838
Bradley County 1,243 1,460 1,538 1,715 1,743
Campbell County 1,072 1,259 1,327 1,480 1,503
Cannon County 1,193 1,401 1,476 1,646 1,672
Carroll County 1,025 1,203 1,268 1,414 1,437
Carter County 1,050 1,233 1,299 1,448 1,472
Cheatham County 1,360 1,597 1,683 1,877 1,907
Chester County 1,138 1,336 1,408 1,570 1,595
Claiborne County 1,021 1,199 1,263 1,408 1,431
Clay County 1,051 1,235 1,301 1,451 1,474
Cocke County 1,044 1,226 1,292 1,441 1,464
Coffee County 1,197 1,406 1,482 1,652 1,679
Crockett County 1,086 1,275 1,344 1,499 1,523
Cumberland County 1,082 1,271 1,339 1,493 1,517
Davidson County 1,465 1,721 1,813 2,021 2,054
Decatur County 1,116 1,311 1,381 1,540 1,565
DeKalb County 1,102 1,294 1,364 1,521 1,545
Dickson County 1,254 1,473 1,552 1,730 1,758
Dyer County 1,121 1,316 1,387 1,547 1,571
Fayette County 1,429 1,679 1,769 1,972 2,004
Fentress County 996 1,170 1,233 1,375 1,397
Franklin County 1,180 1,386 1,460 1,628 1,654
Gibson County 1,160 1,363 1,436 1,601 1,627
Giles County 1,174 1,379 1,453 1,620 1,646
Grainger County 1,097 1,289 1,358 1,514 1,539
Greene County 1,078 1,266 1,334 1,487 1,511
Grundy County 1,068 1,255 1,322 1,474 1,498
Hamblen County 1,101 1,293 1,363 1,520 1,544
Hamilton County 1,346 1,581 1,666 1,858 1,888
Hancock County 984 1,156 1,218 1,358 1,380
Hardeman County 1,097 1,289 1,358 1,514 1,539
Hardin County 1,025 1,204 1,269 1,415 1,438
Hawkins County 1,109 1,303 1,373 1,531 1,556
Haywood County 1,098 1,290 1,359 1,515 1,540
Henderson County 1,073 1,260 1,328 1,481 1,505
Henry County 1,045 1,227 1,293 1,442 1,465
Hickman County 1,138 1,336 1,408 1,570 1,595
Houston County 1,172 1,376 1,450 1,617 1,643
Humphreys County 1,096 1,287 1,356 1,512 1,536
Jackson County 1,036 1,217 1,282 1,429 1,453
Jefferson County 1,176 1,381 1,455 1,622 1,649
Johnson County 1,037 1,219 1,284 1,432 1,455
Knox County 1,343 1,577 1,662 1,853 1,883
Lake County 994 1,167 1,230 1,371 1,394
Lauderdale County 1,068 1,255 1,322 1,474 1,498
Lawrence County 1,107 1,300 1,370 1,528 1,552
Lewis County 1,103 1,295 1,365 1,522 1,547
Lincoln County 1,215 1,427 1,504 1,677 1,704
Loudon County 1,255 1,474 1,553 1,732 1,760
McMinn County 1,130 1,327 1,398 1,559 1,584
McNairy County 1,081 1,270 1,338 1,492 1,516
Macon County 1,068 1,255 1,322 1,474 1,498
Madison County 1,245 1,462 1,541 1,718 1,746
Marion County 1,167 1,370 1,444 1,610 1,636
Marshall County 1,214 1,425 1,502 1,675 1,702
Maury County 1,315 1,545 1,628 1,815 1,845
Meigs County 1,135 1,333 1,405 1,567 1,592
Monroe County 1,134 1,332 1,404 1,565 1,591
Montgomery County 1,299 1,526 1,608 1,793 1,822
Moore County 1,349 1,584 1,669 1,861 1,891
Morgan County 1,093 1,284 1,353 1,509 1,533
Obion County 1,048 1,231 1,297 1,446 1,470
Overton County 1,071 1,258 1,326 1,478 1,502
Perry County 1,012 1,188 1,252 1,396 1,419
Pickett County 953 1,119 1,179 1,315 1,336
Polk County 1,092 1,282 1,351 1,506 1,531
Putnam County 1,221 1,434 1,511 1,685 1,712
Rhea County 1,177 1,383 1,457 1,625 1,651
Roane County 1,244 1,461 1,539 1,716 1,744
Robertson County 1,377 1,617 1,704 1,900 1,931
Rutherford County 1,408 1,654 1,743 1,943 1,975
Scott County 1,036 1,217 1,282 1,429 1,453
Sequatchie County 1,172 1,376 1,450 1,617 1,643
Sevier County 1,227 1,442 1,519 1,694 1,721
Shelby County 1,423 1,671 1,761 1,964 1,995
Smith County 1,235 1,450 1,528 1,704 1,731
Stewart County 1,242 1,459 1,537 1,714 1,741
Sullivan County 1,134 1,331 1,403 1,564 1,590
Sumner County 1,496 1,757 1,851 2,064 2,097
Tipton County 1,324 1,555 1,639 1,827 1,857
Trousdale County 1,235 1,450 1,528 1,704 1,731
Unicoi County 1,073 1,260 1,328 1,481 1,505
Union County 1,140 1,339 1,411 1,573 1,599
Van Buren County 1,065 1,251 1,318 1,470 1,493
Warren County 1,029 1,209 1,274 1,421 1,443
Washington County 1,251 1,469 1,548 1,726 1,754
Wayne County 1,013 1,190 1,254 1,398 1,421
Weakley County 1,039 1,220 1,286 1,434 1,457
White County 1,045 1,227 1,293 1,442 1,465
Williamson County 2,083 2,447 2,578 2,874 2,921
Wilson County 1,599 1,878 1,979 2,207 2,242