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 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