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