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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 28, 2016 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 1,149 1,349 1,422 1,586 1,611
Bedford County 1,092 1,282 1,351 1,506 1,531
Benton County 930 1,092 1,151 1,283 1,304
Bledsoe County 1,021 1,200 1,264 1,409 1,432
Blount County 1,188 1,395 1,470 1,639 1,666
Bradley County 1,103 1,295 1,365 1,522 1,547
Campbell County 985 1,157 1,219 1,359 1,381
Cannon County 1,071 1,258 1,326 1,478 1,502
Carroll County 930 1,092 1,151 1,283 1,304
Carter County 970 1,139 1,200 1,338 1,360
Cheatham County 1,219 1,432 1,509 1,683 1,710
Chester County 1,058 1,242 1,309 1,460 1,483
Claiborne County 932 1,094 1,153 1,286 1,306
Clay County 882 1,035 1,091 1,216 1,236
Cocke County 974 1,144 1,205 1,344 1,365
Coffee County 1,101 1,293 1,363 1,520 1,544
Crockett County 972 1,142 1,203 1,341 1,363
Cumberland County 999 1,174 1,237 1,379 1,402
Davidson County 1,339 1,572 1,657 1,848 1,877
Decatur County 915 1,074 1,132 1,262 1,283
DeKalb County 987 1,159 1,221 1,361 1,383
Dickson County 1,155 1,357 1,430 1,594 1,620
Dyer County 1,084 1,274 1,342 1,496 1,520
Fayette County 1,297 1,523 1,605 1,790 1,818
Fentress County 941 1,105 1,164 1,298 1,319
Franklin County 1,002 1,177 1,240 1,383 1,405
Gibson County 1,025 1,203 1,268 1,414 1,437
Giles County 1,088 1,278 1,347 1,502 1,526
Grainger County 944 1,108 1,168 1,302 1,323
Greene County 967 1,136 1,197 1,335 1,356
Grundy County 890 1,046 1,102 1,229 1,249
Hamblen County 1,038 1,219 1,285 1,433 1,456
Hamilton County 1,231 1,445 1,523 1,698 1,726
Hancock County 835 981 1,034 1,153 1,172
Hardeman County 962 1,129 1,190 1,327 1,348
Hardin County 1,005 1,181 1,244 1,387 1,409
Hawkins County 995 1,168 1,231 1,373 1,395
Haywood County 1,015 1,192 1,256 1,400 1,423
Henderson County 990 1,163 1,225 1,366 1,388
Henry County 940 1,104 1,163 1,297 1,318
Hickman County 1,011 1,187 1,251 1,395 1,417
Houston County 927 1,089 1,147 1,279 1,300
Humphreys County 1,033 1,213 1,278 1,425 1,448
Jackson County 1,026 1,205 1,270 1,416 1,439
Jefferson County 1,029 1,208 1,273 1,419 1,442
Johnson County 972 1,142 1,203 1,341 1,363
Knox County 1,235 1,451 1,529 1,705 1,732
Lake County 945 1,109 1,169 1,303 1,324
Lauderdale County 991 1,164 1,227 1,368 1,390
Lawrence County 1,009 1,185 1,249 1,393 1,415
Lewis County 988 1,161 1,223 1,364 1,386
Lincoln County 1,063 1,248 1,315 1,466 1,490
Loudon County 1,172 1,376 1,450 1,617 1,643
Macon County 985 1,157 1,219 1,359 1,381
Madison County 1,158 1,360 1,433 1,598 1,624
Marion County 1,071 1,258 1,326 1,478 1,502
Marshall County 1,056 1,240 1,307 1,457 1,481
Maury County 1,164 1,368 1,441 1,607 1,633
McMinn County 1,050 1,233 1,299 1,448 1,472
McNairy County 970 1,140 1,201 1,339 1,361
Meigs County 1,033 1,213 1,278 1,425 1,448
Monroe County 1,002 1,177 1,240 1,383 1,405
Montgomery County 1,195 1,404 1,479 1,649 1,676
Moore County 992 1,165 1,228 1,369 1,391
Morgan County 1,037 1,219 1,284 1,432 1,455
Obion County 977 1,147 1,209 1,348 1,370
Overton County 913 1,072 1,130 1,260 1,280
Perry County 912 1,071 1,129 1,259 1,279
Pickett County 1,025 1,204 1,269 1,415 1,438
Polk County 996 1,170 1,233 1,375 1,397
Putnam County 1,096 1,288 1,357 1,513 1,537
Rhea County 995 1,169 1,232 1,374 1,396
Roane County 1,118 1,313 1,384 1,543 1,568
Robertson County 1,238 1,454 1,532 1,708 1,736
Rutherford County 1,269 1,490 1,570 1,751 1,779
Scott County 856 1,006 1,060 1,182 1,201
Sequatchie County 1,037 1,219 1,284 1,432 1,455
Sevier County 1,169 1,373 1,447 1,613 1,639
Shelby County 1,354 1,591 1,676 1,869 1,899
Smith County 1,086 1,275 1,344 1,499 1,523
Stewart County 1,059 1,244 1,311 1,462 1,485
Sullivan County 1,062 1,247 1,314 1,465 1,489
Sumner County 1,334 1,567 1,651 1,841 1,871
Tipton County 1,247 1,464 1,543 1,720 1,748
Trousdale County 1,051 1,235 1,301 1,451 1,474
Unicoi County 928 1,090 1,149 1,281 1,302
Union County 941 1,106 1,165 1,299 1,320
Van Buren County 887 1,042 1,098 1,224 1,244
Warren County 960 1,127 1,188 1,325 1,346
Washington County 1,118 1,313 1,384 1,543 1,568
Wayne County 872 1,024 1,079 1,203 1,223
Weakley County 988 1,161 1,223 1,364 1,386
White County 937 1,101 1,160 1,293 1,314
Williamson County 1,827 2,146 2,261 2,521 2,562
Wilson County 1,395 1,638 1,726 1,924 1,956

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Page Last Reviewed or Updated: 06-Sep-2016