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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 26, 2018 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

1,164

1,368

1,441

1,607

1,633

Bedford County

1,135

1,333

1,405

1,567

1,592

Benton County

983

1,154

1,216

1,356

1,378

Bledsoe County

1,113

1,307

1,377

1,535

1,560

Blount County

1,235

1,451

1,529

1,705

1,732

Bradley County

1,173

1,378

1,452

1,619

1,645

Campbell County

1,030

1,210

1,275

1,422

1,445

Cannon County

1,134

1,332

1,404

1,565

1,591

Carroll County

969

1,138

1,199

1,337

1,358

Carter County

989

1,162

1,224

1,365

1,387

Cheatham County

1,293

1,518

1,600

1,784

1,813

Chester County

1,097

1,289

1,358

1,514

1,539

Claiborne County

1,007

1,182

1,246

1,389

1,412

Clay County

943

1,107

1,167

1,301

1,322

Cocke County

1,009

1,185

1,249

1,393

1,415

Coffee County

1,142

1,341

1,413

1,575

1,601

Crockett County

1,058

1,243

1,310

1,461

1,484

Cumberland County

1,023

1,201

1,266

1,412

1,434

Davidson County

1,379

1,620

1,707

1,903

1,934

Decatur County

1,027

1,206

1,271

1,417

1,440

DeKalb County

1,078

1,266

1,334

1,487

1,511

Dickson County

1,215

1,427

1,504

1,677

1,704

Dyer County

1,142

1,341

1,413

1,575

1,601

Fayette County

1,338

1,572

1,656

1,846

1,876

Fentress County

1,002

1,177

1,240

1,383

1,405

Franklin County

1,055

1,239

1,306

1,456

1,480

Gibson County

1,096

1,287

1,356

1,512

1,536

Giles County

1,157

1,359

1,432

1,597

1,622

Grainger County

1,037

1,218

1,283

1,431

1,454

Greene County

989

1,162

1,224

1,365

1,387

Grundy County

928

1,089

1,148

1,280

1,301

Hamblen County

1,047

1,230

1,296

1,445

1,468

Hamilton County

1,297

1,523

1,605

1,790

1,818

Hancock County

843

990

1,043

1,163

1,182

Hardeman County

1,025

1,203

1,268

1,414

1,437

Hardin County

991

1,163

1,226

1,367

1,389

Hawkins County

1,050

1,233

1,299

1,448

1,472

Haywood County

1,077

1,265

1,333

1,486

1,510

Henderson County

1,024

1,202

1,267

1,413

1,436

Henry County

1,025

1,203

1,268

1,414

1,437

Hickman County

1,066

1,252

1,319

1,471

1,494

Houston County

1,004

1,180

1,243

1,386

1,408

Humphreys County

1,089

1,279

1,348

1,503

1,527

Jackson County

1,025

1,204

1,269

1,415

1,438

Jefferson County

1,122

1,318

1,389

1,549

1,574

Johnson County

1,007

1,182

1,246

1,389

1,412

Knox County

1,293

1,518

1,600

1,784

1,813

Lake County

980

1,151

1,213

1,352

1,374

Lauderdale County

1,071

1,257

1,325

1,477

1,501

Lawrence County

1,046

1,229

1,295

1,444

1,467

Lewis County

1,032

1,212

1,277

1,424

1,447

Lincoln County

1,143

1,342

1,414

1,577

1,602

Loudon County

1,248

1,466

1,545

1,723

1,750

Macon County

1,010

1,186

1,250

1,394

1,416

Madison County

1,233

1,448

1,526

1,701

1,729

Marion County

1,070

1,256

1,324

1,476

1,500

Marshall County

1,151

1,351

1,424

1,588

1,613

Maury County

1,221

1,434

1,511

1,685

1,712

McMinn County

1,078

1,266

1,334

1,487

1,511

McNairy County

988

1,161

1,223

1,364

1,386

Meigs County

1,105

1,297

1,367

1,524

1,549

Monroe County

1,063

1,249

1,316

1,467

1,491

Montgomery County

1,245

1,462

1,541

1,718

1,746

Moore County

1,235

1,450

1,528

1,704

1,731

Morgan County

1,076

1,264

1,332

1,485

1,509

Obion County

1,021

1,200

1,264

1,409

1,432

Overton County

994

1,167

1,230

1,371

1,394

Perry County

982

1,153

1,215

1,355

1,377

Pickett County

958

1,126

1,186

1,322

1,344

Polk County

1,050

1,234

1,300

1,450

1,473

Putnam County

1,151

1,352

1,425

1,589

1,615

Rhea County

1,075

1,262

1,330

1,483

1,507

Roane County

1,184

1,390

1,465

1,633

1,660

Robertson County

1,294

1,520

1,602

1,786

1,815

Rutherford County

1,307

1,535

1,617

1,803

1,832

Scott County

941

1,106

1,165

1,299

1,320

Sequatchie County

1,089

1,279

1,348

1,503

1,527

Sevier County

1,172

1,376

1,450

1,617

1,643

Shelby County

1,389

1,631

1,719

1,917

1,948

Smith County

1,174

1,379

1,453

1,620

1,646

Stewart County

1,085

1,275

1,343

1,497

1,522

Sullivan County

1,093

1,284

1,353

1,509

1,533

Sumner County

1,403

1,647

1,736

1,936

1,967

Tipton County

1,294

1,519

1,601

1,785

1,814

Trousdale County

1,159

1,361

1,434

1,599

1,625

Unicoi County

971

1,141

1,202

1,340

1,362

Union County

1,055

1,239

1,306

1,456

1,480

Van Buren County

1,026

1,205

1,270

1,416

1,439

Warren County

998

1,172

1,235

1,377

1,399

Washington County

1,165

1,368

1,442

1,608

1,634

Wayne County

974

1,144

1,205

1,344

1,365

Weakley County

1,034

1,215

1,280

1,427

1,450

White County

982

1,153

1,215

1,355

1,377

Williamson County

1,937

2,275

2,397

2,673

2,716

Wilson County

1,458

1,712

1,804

2,011

2,044


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