Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Anderson County | $1,516 | $1,780 | $1,876 | $2,092 | $2,126 |
| Bedford County | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Benton County | $1,254 | $1,473 | $1,552 | $1,730 | $1,758 |
| Bledsoe County | $1,247 | $1,464 | $1,543 | $1,720 | $1,748 |
| Blount County | $1,561 | $1,833 | $1,932 | $2,154 | $2,189 |
| Bradley County | $1,530 | $1,796 | $1,893 | $2,111 | $2,145 |
| Campbell County | $1,346 | $1,581 | $1,666 | $1,858 | $1,888 |
| Cannon County | $1,401 | $1,646 | $1,734 | $1,933 | $1,965 |
| Carroll County | $1,252 | $1,471 | $1,550 | $1,728 | $1,756 |
| Carter County | $1,273 | $1,496 | $1,576 | $1,757 | $1,786 |
| Cheatham County | $1,740 | $2,043 | $2,153 | $2,401 | $2,439 |
| Chester County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Claiborne County | $1,233 | $1,448 | $1,526 | $1,701 | $1,729 |
| Clay County | $1,374 | $1,614 | $1,701 | $1,897 | $1,927 |
| Cocke County | $1,212 | $1,424 | $1,500 | $1,673 | $1,700 |
| Coffee County | $1,528 | $1,795 | $1,891 | $2,108 | $2,143 |
| Crockett County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Cumberland County | $1,298 | $1,525 | $1,607 | $1,792 | $1,821 |
| Davidson County | $1,885 | $2,214 | $2,333 | $2,601 | $2,643 |
| Decatur County | $1,222 | $1,435 | $1,512 | $1,686 | $1,713 |
| DeKalb County | $1,343 | $1,577 | $1,662 | $1,853 | $1,883 |
| Dickson County | $1,567 | $1,840 | $1,939 | $2,162 | $2,197 |
| Dyer County | $1,328 | $1,559 | $1,643 | $1,832 | $1,862 |
| Fayette County | $1,703 | $2,000 | $2,108 | $2,350 | $2,388 |
| Fentress County | $1,173 | $1,378 | $1,452 | $1,619 | $1,645 |
| Franklin County | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Gibson County | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Giles County | $1,479 | $1,738 | $1,831 | $2,042 | $2,075 |
| Grainger County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Greene County | $1,280 | $1,503 | $1,584 | $1,766 | $1,795 |
| Grundy County | $1,214 | $1,425 | $1,502 | $1,675 | $1,702 |
| Hamblen County | $1,325 | $1,556 | $1,640 | $1,829 | $1,858 |
| Hamilton County | $1,621 | $1,904 | $2,006 | $2,237 | $2,273 |
| Hancock County | $1,244 | $1,461 | $1,540 | $1,717 | $1,745 |
| Hardeman County | $1,241 | $1,458 | $1,536 | $1,713 | $1,740 |
| Hardin County | $1,214 | $1,425 | $1,502 | $1,675 | $1,702 |
| Hawkins County | $1,270 | $1,492 | $1,572 | $1,753 | $1,781 |
| Haywood County | $1,311 | $1,540 | $1,623 | $1,810 | $1,839 |
| Henderson County | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Henry County | $1,256 | $1,476 | $1,555 | $1,734 | $1,762 |
| Hickman County | $1,423 | $1,671 | $1,761 | $1,964 | $1,995 |
| Houston County | $1,377 | $1,617 | $1,704 | $1,900 | $1,931 |
| Humphreys County | $1,366 | $1,604 | $1,690 | $1,884 | $1,915 |
| Jackson County | $1,303 | $1,531 | $1,613 | $1,798 | $1,828 |
| Jefferson County | $1,400 | $1,645 | $1,733 | $1,932 | $1,963 |
| Johnson County | $1,177 | $1,383 | $1,457 | $1,625 | $1,651 |
| Knox County | $1,613 | $1,894 | $1,996 | $2,226 | $2,261 |
| Lake County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Lauderdale County | $1,302 | $1,529 | $1,611 | $1,796 | $1,825 |
| Lawrence County | $1,356 | $1,592 | $1,678 | $1,871 | $1,901 |
| Lewis County | $1,411 | $1,657 | $1,746 | $1,947 | $1,978 |
| Lincoln County | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Loudon County | $1,575 | $1,850 | $1,949 | $2,173 | $2,208 |
| McMinn County | $1,353 | $1,590 | $1,675 | $1,868 | $1,898 |
| McNairy County | $1,304 | $1,532 | $1,614 | $1,800 | $1,829 |
| Macon County | $1,455 | $1,709 | $1,801 | $2,008 | $2,041 |
| Madison County | $1,492 | $1,753 | $1,847 | $2,059 | $2,093 |
| Marion County | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Marshall County | $1,493 | $1,754 | $1,848 | $2,061 | $2,094 |
| Maury County | $1,674 | $1,966 | $2,072 | $2,310 | $2,348 |
| Meigs County | $1,462 | $1,717 | $1,809 | $2,017 | $2,050 |
| Monroe County | $1,382 | $1,624 | $1,711 | $1,908 | $1,939 |
| Montgomery County | $1,641 | $1,927 | $2,031 | $2,265 | $2,301 |
| Moore County | $1,589 | $1,867 | $1,967 | $2,193 | $2,229 |
| Morgan County | $1,328 | $1,560 | $1,644 | $1,833 | $1,863 |
| Obion County | $1,208 | $1,419 | $1,495 | $1,667 | $1,694 |
| Overton County | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Perry County | $1,274 | $1,497 | $1,577 | $1,758 | $1,787 |
| Pickett County | $1,282 | $1,506 | $1,587 | $1,770 | $1,798 |
| Polk County | $1,377 | $1,617 | $1,704 | $1,900 | $1,931 |
| Putnam County | $1,476 | $1,734 | $1,827 | $2,037 | $2,070 |
| Rhea County | $1,372 | $1,611 | $1,698 | $1,893 | $1,924 |
| Roane County | $1,502 | $1,764 | $1,859 | $2,073 | $2,106 |
| Robertson County | $1,694 | $1,990 | $2,097 | $2,338 | $2,376 |
| Rutherford County | $1,771 | $2,080 | $2,192 | $2,444 | $2,484 |
| Scott County | $1,232 | $1,447 | $1,525 | $1,700 | $1,728 |
| Sequatchie County | $1,452 | $1,705 | $1,797 | $2,004 | $2,036 |
| Sevier County | $1,487 | $1,746 | $1,840 | $2,052 | $2,085 |
| Shelby County | $1,726 | $2,027 | $2,136 | $2,382 | $2,420 |
| Smith County | $1,501 | $1,763 | $1,858 | $2,072 | $2,105 |
| Stewart County | $1,419 | $1,666 | $1,756 | $1,958 | $1,990 |
| Sullivan County | $1,376 | $1,616 | $1,703 | $1,899 | $1,929 |
| Sumner County | $1,815 | $2,131 | $2,246 | $2,504 | $2,545 |
| Tipton County | $1,568 | $1,842 | $1,941 | $2,164 | $2,199 |
| Trousdale County | $1,494 | $1,755 | $1,849 | $2,062 | $2,095 |
| Unicoi County | $1,276 | $1,498 | $1,579 | $1,761 | $1,789 |
| Union County | $1,323 | $1,554 | $1,637 | $1,825 | $1,855 |
| Van Buren County | $1,157 | $1,359 | $1,432 | $1,597 | $1,622 |
| Warren County | $1,265 | $1,486 | $1,566 | $1,746 | $1,774 |
| Washington County | $1,483 | $1,741 | $1,835 | $2,046 | $2,079 |
| Wayne County | $1,224 | $1,438 | $1,515 | $1,689 | $1,716 |
| Weakley County | $1,209 | $1,420 | $1,496 | $1,668 | $1,695 |
| White County | $1,324 | $1,554 | $1,638 | $1,826 | $1,856 |
| Williamson County | $2,517 | $2,956 | $3,115 | $3,473 | $3,529 |
| Wilson County | $1,967 | $2,310 | $2,434 | $2,714 | $2,758 |