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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Anderson County

1,179

1,385

1,459

1,627

1,653

Bedford County

1,143

1,342

1,414

1,577

1,602

Benton County

993

1,166

1,229

1,370

1,392

Bledsoe County

1,121

1,316

1,387

1,547

1,571

Blount County

1,250

1,468

1,547

1,725

1,753

Bradley County

1,198

1,407

1,483

1,654

1,680

Campbell County

1,055

1,239

1,306

1,456

1,480

Cannon County

1,172

1,376

1,450

1,617

1,643

Carroll County

981

1,152

1,214

1,354

1,375

Carter County

1,008

1,184

1,248

1,392

1,414

Cheatham County

1,286

1,511

1,592

1,775

1,804

Chester County

1,107

1,300

1,370

1,528

1,552

Claiborne County

1,008

1,184

1,248

1,392

1,414

Clay County

1,000

1,175

1,238

1,380

1,403

Cocke County

1,028

1,207

1,272

1,418

1,441

Coffee County

1,116

1,311

1,381

1,540

1,565

Crockett County

1,058

1,243

1,310

1,461

1,484

Cumberland County

1,041

1,222

1,288

1,436

1,459

Davidson County

1,399

1,644

1,732

1,931

1,962

Decatur County

1,040

1,221

1,287

1,435

1,458

DeKalb County

1,069

1,256

1,323

1,475

1,499

Dickson County

1,208

1,419

1,495

1,667

1,694

Dyer County

1,109

1,302

1,372

1,530

1,554

Fayette County

1,352

1,588

1,673

1,865

1,896

Fentress County

956

1,123

1,183

1,319

1,340

Franklin County

1,080

1,269

1,337

1,491

1,515

Gibson County

1,132

1,330

1,401

1,562

1,587

Giles County

1,127

1,324

1,395

1,555

1,581

Grainger County

1,055

1,239

1,306

1,456

1,480

Greene County

1,018

1,196

1,260

1,405

1,428

Grundy County

971

1,141

1,202

1,340

1,362

Hamblen County

1,082

1,271

1,339

1,493

1,517

Hamilton County

1,309

1,537

1,620

1,806

1,835

Hancock County

873

1,025

1,080

1,204

1,224

Hardeman County

1,028

1,207

1,272

1,418

1,441

Hardin County

975

1,145

1,207

1,346

1,368

Hawkins County

1,062

1,247

1,314

1,465

1,489

Haywood County

1,099

1,291

1,360

1,516

1,541

Henderson County

1,021

1,199

1,263

1,408

1,431

Henry County

1,029

1,209

1,274

1,421

1,443

Hickman County

1,068

1,255

1,322

1,474

1,498

Houston County

1,036

1,217

1,282

1,429

1,453

Humphreys County

1,096

1,287

1,356

1,512

1,536

Jackson County

1,058

1,243

1,310

1,461

1,484

Jefferson County

1,108

1,301

1,371

1,529

1,553

Johnson County

998

1,172

1,235

1,377

1,399

Knox County

1,306

1,534

1,616

1,802

1,831

Lake County

975

1,145

1,207

1,346

1,368

Lauderdale County

1,074

1,261

1,329

1,482

1,506

Lawrence County

1,064

1,250

1,317

1,468

1,492

Lewis County

1,058

1,242

1,309

1,460

1,483

Lincoln County

1,167

1,370

1,444

1,610

1,636

Loudon County

1,233

1,448

1,526

1,701

1,729

McMinn County

1,073

1,260

1,328

1,481

1,505

McNairy County

1,029

1,208

1,273

1,419

1,442

Macon County

1,016

1,194

1,258

1,403

1,425

Madison County

1,246

1,463

1,542

1,719

1,747

Marion County

1,109

1,302

1,372

1,530

1,554

Marshall County

1,177

1,383

1,457

1,625

1,651

Maury County

1,242

1,459

1,537

1,714

1,741

Meigs County

1,164

1,367

1,440

1,606

1,632

Monroe County

1,058

1,243

1,310

1,461

1,484

Montgomery County

1,258

1,478

1,557

1,736

1,764

Moore County

1,229

1,443

1,521

1,696

1,723

Morgan County

1,054

1,237

1,304

1,454

1,477

Obion County

1,036

1,217

1,282

1,429

1,453

Overton County

1,029

1,209

1,274

1,421

1,443

Perry County

1,006

1,182

1,245

1,388

1,411

Pickett County

974

1,144

1,206

1,345

1,366

Polk County

1,055

1,239

1,306

1,456

1,480

Putnam County

1,174

1,379

1,453

1,620

1,646

Rhea County

1,091

1,281

1,350

1,505

1,530

Roane County

1,185

1,392

1,467

1,636

1,662

Robertson County

1,290

1,515

1,596

1,780

1,808

Rutherford County

1,324

1,554

1,638

1,826

1,856

Scott County

963

1,131

1,192

1,329

1,351

Sequatchie County

1,146

1,346

1,418

1,581

1,607

Sevier County

1,191

1,399

1,474

1,644

1,670

Shelby County

1,391

1,633

1,721

1,919

1,950

Smith County

1,181

1,387

1,462

1,630

1,656

Stewart County

1,117

1,312

1,382

1,541

1,566

Sullivan County

1,113

1,307

1,377

1,535

1,560

Sumner County

1,419

1,666

1,756

1,958

1,990

Tipton County

1,296

1,522

1,604

1,788

1,817

Trousdale County

1,126

1,322

1,393

1,553

1,578

Unicoi County

1,004

1,179

1,242

1,385

1,407

Union County

1,079

1,268

1,336

1,490

1,514

Van Buren County

1,031

1,211

1,276

1,423

1,446

Warren County

1,016

1,193

1,257

1,402

1,424

Washington County

1,190

1,398

1,473

1,642

1,669

Wayne County

998

1,172

1,235

1,377

1,399

Weakley County

1,016

1,193

1,257

1,402

1,424

White County

978

1,148

1,210

1,349

1,371

Williamson County

1,979

2,324

2,449

2,731

2,775

Wilson County

1,503

1,765

1,860

2,074

2,107


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