Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5 Anderson County 1,221 1,434 1,511 1,685 1,712 Bedford County 1,157 1,359 1,432 1,597 1,622 Benton County 1,011 1,187 1,251 1,395 1,417 Bledsoe County 1,077 1,265 1,333 1,486 1,510 Blount County 1,294 1,519 1,601 1,785 1,814 Bradley County 1,228 1,442 1,520 1,695 1,722 Campbell County 1,076 1,264 1,332 1,485 1,509 Cannon County 1,180 1,386 1,460 1,628 1,654 Carroll County 1,016 1,193 1,257 1,402 1,424 Carter County 1,037 1,219 1,284 1,432 1,455 Cheatham County 1,323 1,554 1,637 1,825 1,855 Chester County 1,105 1,297 1,367 1,524 1,549 Claiborne County 1,025 1,203 1,268 1,414 1,437 Clay County 1,067 1,253 1,320 1,472 1,496 Cocke County 1,086 1,275 1,344 1,499 1,523 Coffee County 1,163 1,366 1,439 1,604 1,630 Crockett County 1,090 1,280 1,349 1,504 1,528 Cumberland County 1,057 1,241 1,308 1,458 1,482 Davidson County 1,446 1,698 1,789 1,995 2,027 Decatur County 1,087 1,276 1,345 1,500 1,524 DeKalb County 1,087 1,276 1,345 1,500 1,524 Dickson County 1,248 1,465 1,544 1,722 1,749 Dyer County 1,159 1,362 1,435 1,600 1,626 Fayette County 1,401 1,646 1,734 1,933 1,965 Fentress County 977 1,147 1,209 1,348 1,370 Franklin County 1,164 1,368 1,441 1,607 1,633 Gibson County 1,156 1,358 1,431 1,596 1,621 Giles County 1,165 1,368 1,442 1,608 1,634 Grainger County 1,071 1,258 1,326 1,478 1,502 Greene County 1,064 1,250 1,317 1,468 1,492 Grundy County 1,050 1,233 1,299 1,448 1,472 Hamblen County 1,100 1,293 1,362 1,519 1,543 Hamilton County 1,336 1,570 1,654 1,844 1,874 Hancock County 936 1,100 1,159 1,292 1,313 Hardeman County 1,064 1,250 1,317 1,468 1,492 Hardin County 1,015 1,192 1,256 1,400 1,423 Hawkins County 1,087 1,276 1,345 1,500 1,524 Haywood County 1,104 1,296 1,366 1,523 1,548 Henderson County 1,054 1,237 1,304 1,454 1,477 Henry County 1,057 1,241 1,308 1,458 1,482 Hickman County 1,092 1,283 1,352 1,507 1,532 Houston County 1,101 1,293 1,363 1,520 1,544 Humphreys County 1,088 1,278 1,347 1,502 1,526 Jackson County 1,064 1,250 1,317 1,468 1,492 Jefferson County 1,162 1,365 1,438 1,603 1,629 Johnson County 1,054 1,238 1,305 1,455 1,479 Knox County 1,332 1,564 1,648 1,838 1,867 Lake County 1,019 1,197 1,261 1,406 1,429 Lauderdale County 1,079 1,268 1,336 1,490 1,514 Lawrence County 1,099 1,291 1,360 1,516 1,541 Lewis County 1,088 1,277 1,346 1,501 1,525 Lincoln County 1,203 1,413 1,489 1,660 1,687 Loudon County 1,265 1,486 1,566 1,746 1,774 Macon County 1,069 1,256 1,323 1,475 1,499 Madison County 1,259 1,479 1,558 1,737 1,765 Marion County 1,143 1,342 1,414 1,577 1,602 Marshall County 1,211 1,423 1,499 1,671 1,698 Maury County 1,298 1,524 1,606 1,791 1,820 McMinn County 1,090 1,280 1,349 1,504 1,528 McNairy County 1,041 1,222 1,288 1,436 1,459 Meigs County 1,169 1,373 1,447 1,613 1,639 Monroe County 1,120 1,315 1,386 1,545 1,570 Montgomery County 1,290 1,516 1,597 1,781 1,809 Moore County 1,260 1,480 1,560 1,739 1,767 Morgan County 1,118 1,313 1,384 1,543 1,568 Obion County 1,067 1,253 1,320 1,472 1,496 Overton County 1,067 1,254 1,321 1,473 1,497 Perry County 1,016 1,194 1,258 1,403 1,425 Pickett County 1,058 1,242 1,309 1,460 1,483 Polk County 1,076 1,264 1,332 1,485 1,509 Putnam County 1,216 1,428 1,505 1,678 1,705 Rhea County 1,112 1,306 1,376 1,534 1,559 Roane County 1,239 1,455 1,533 1,709 1,737 Robertson County 1,338 1,572 1,656 1,846 1,876 Rutherford County 1,374 1,614 1,701 1,897 1,927 Scott County 1,034 1,215 1,280 1,427 1,450 Sequatchie County 1,165 1,368 1,442 1,608 1,634 Sevier County 1,223 1,437 1,514 1,688 1,715 Shelby County 1,420 1,668 1,758 1,960 1,992 Smith County 1,208 1,419 1,495 1,667 1,694 Stewart County 1,146 1,346 1,418 1,581 1,607 Sullivan County 1,140 1,339 1,411 1,573 1,599 Sumner County 1,471 1,727 1,820 2,029 2,062 Tipton County 1,324 1,554 1,638 1,826 1,856 Trousdale County 1,175 1,380 1,454 1,621 1,647 Unicoi County 1,046 1,229 1,295 1,444 1,467 Union County 1,105 1,298 1,368 1,525 1,550 Van Buren County 1,050 1,233 1,299 1,448 1,472 Warren County 1,004 1,179 1,242 1,385 1,407 Washington County 1,235 1,451 1,529 1,705 1,732 Wayne County 1,013 1,190 1,254 1,398 1,421 Weakley County 1,033 1,213 1,278 1,425 1,448 White County 1,019 1,197 1,261 1,406 1,429 Williamson County 2,042 2,398 2,527 2,818 2,863 Wilson County 1,563 1,835 1,934 2,156 2,191 Related Topics Local Standards: Housing and Utilities