Tennessee IRS collection standards for 2026
Published monthly limits by household size, effective 2026-06-29.
Introduction
This reference covers 95 county-level areas in Tennessee using the verified 2026 IRS collection financial standards. Find your county or county equivalent, then use the column for your household size. The last housing column is for five or more people. These figures support a collection financial analysis; they do not show how much an individual household must pay the IRS.
Housing and utilities are one combined category. For the normal local-standard treatment, compare actual eligible spending with the applicable limit. Documented necessary costs can require individual consideration. Food, clothing and related national allowances and age-based healthcare amounts are listed on the standards hub. IRS collection-standard rules
Housing table introduction
The table below shows all verified county-level rows for Tennessee. Amounts are monthly. County count means distinct source rows, including county equivalents where applicable; do not substitute a guessed political-county count. Missing or unverified values display “Not verified” and block affected calculations.
| County / equivalent | 1 person | 2 people | 3 people | 4 people | 5 or more |
|---|---|---|---|---|---|
| Anderson County STD-04 | $1,545 | $1,814 | $1,912 | $2,132 | $2,166 |
| Bedford County STD-04 | $1,584 | $1,860 | $1,960 | $2,185 | $2,221 |
| Benton County STD-04 | $1,302 | $1,529 | $1,611 | $1,796 | $1,825 |
| Bledsoe County STD-04 | $1,335 | $1,568 | $1,652 | $1,842 | $1,872 |
| Blount County STD-04 | $1,613 | $1,894 | $1,996 | $2,226 | $2,261 |
| Bradley County STD-04 | $1,582 | $1,858 | $1,958 | $2,183 | $2,218 |
| Campbell County STD-04 | $1,427 | $1,676 | $1,766 | $1,969 | $2,001 |
| Cannon County STD-04 | $1,502 | $1,764 | $1,859 | $2,073 | $2,106 |
| Carroll County STD-04 | $1,278 | $1,501 | $1,582 | $1,764 | $1,792 |
| Carter County STD-04 | $1,306 | $1,534 | $1,616 | $1,802 | $1,831 |
| Cheatham County STD-04 | $1,773 | $2,082 | $2,194 | $2,446 | $2,486 |
| Chester County STD-04 | $1,363 | $1,601 | $1,687 | $1,881 | $1,911 |
| Claiborne County STD-04 | $1,327 | $1,558 | $1,642 | $1,831 | $1,860 |
| Clay County STD-04 | $1,439 | $1,690 | $1,781 | $1,986 | $2,018 |
| Cocke County STD-04 | $1,268 | $1,489 | $1,569 | $1,749 | $1,778 |
| Coffee County STD-04 | $1,554 | $1,825 | $1,923 | $2,144 | $2,179 |
| Crockett County STD-04 | $1,364 | $1,602 | $1,688 | $1,882 | $1,913 |
| Cumberland County STD-04 | $1,357 | $1,593 | $1,679 | $1,872 | $1,902 |
| Davidson County STD-04 | $1,966 | $2,309 | $2,433 | $2,713 | $2,757 |
| Decatur County STD-04 | $1,245 | $1,462 | $1,541 | $1,718 | $1,746 |
| DeKalb County STD-04 | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Dickson County STD-04 | $1,630 | $1,914 | $2,017 | $2,249 | $2,285 |
| Dyer County STD-04 | $1,371 | $1,610 | $1,697 | $1,892 | $1,923 |
| Fayette County STD-04 | $1,765 | $2,074 | $2,185 | $2,436 | $2,476 |
| Fentress County STD-04 | $1,201 | $1,410 | $1,486 | $1,657 | $1,684 |
| Franklin County STD-04 | $1,491 | $1,751 | $1,845 | $2,057 | $2,090 |
| Gibson County STD-04 | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Giles County STD-04 | $1,472 | $1,729 | $1,822 | $2,032 | $2,064 |
| Grainger County STD-04 | $1,398 | $1,642 | $1,730 | $1,929 | $1,960 |
| Greene County STD-04 | $1,319 | $1,549 | $1,632 | $1,820 | $1,849 |
| Grundy County STD-04 | $1,252 | $1,471 | $1,550 | $1,728 | $1,756 |
| Hamblen County STD-04 | $1,385 | $1,627 | $1,714 | $1,911 | $1,942 |
| Hamilton County STD-04 | $1,709 | $2,007 | $2,115 | $2,358 | $2,396 |
| Hancock County STD-04 | $1,303 | $1,531 | $1,613 | $1,798 | $1,828 |
| Hardeman County STD-04 | $1,272 | $1,494 | $1,574 | $1,755 | $1,783 |
| Hardin County STD-04 | $1,254 | $1,473 | $1,552 | $1,730 | $1,758 |
| Hawkins County STD-04 | $1,307 | $1,535 | $1,618 | $1,804 | $1,833 |
| Haywood County STD-04 | $1,375 | $1,615 | $1,702 | $1,898 | $1,928 |
| Henderson County STD-04 | $1,336 | $1,569 | $1,653 | $1,843 | $1,873 |
| Henry County STD-04 | $1,332 | $1,565 | $1,649 | $1,839 | $1,868 |
| Hickman County STD-04 | $1,463 | $1,719 | $1,811 | $2,019 | $2,052 |
| Houston County STD-04 | $1,459 | $1,714 | $1,806 | $2,014 | $2,046 |
| Humphreys County STD-04 | $1,401 | $1,646 | $1,734 | $1,933 | $1,965 |
| Jackson County STD-04 | $1,399 | $1,644 | $1,732 | $1,931 | $1,962 |
| Jefferson County STD-04 | $1,437 | $1,688 | $1,779 | $1,984 | $2,016 |
| Johnson County STD-04 | $1,283 | $1,507 | $1,588 | $1,771 | $1,799 |
| Knox County STD-04 | $1,693 | $1,988 | $2,095 | $2,336 | $2,374 |
| Lake County STD-04 | $1,260 | $1,480 | $1,560 | $1,739 | $1,767 |
| Lauderdale County STD-04 | $1,330 | $1,562 | $1,646 | $1,835 | $1,865 |
| Lawrence County STD-04 | $1,427 | $1,676 | $1,766 | $1,969 | $2,001 |
| Lewis County STD-04 | $1,377 | $1,617 | $1,704 | $1,900 | $1,931 |
| Lincoln County STD-04 | $1,557 | $1,829 | $1,927 | $2,149 | $2,183 |
| Loudon County STD-04 | $1,639 | $1,925 | $2,028 | $2,261 | $2,298 |
| McMinn County STD-04 | $1,355 | $1,591 | $1,677 | $1,870 | $1,900 |
| McNairy County STD-04 | $1,308 | $1,536 | $1,619 | $1,805 | $1,834 |
| Macon County STD-04 | $1,488 | $1,747 | $1,841 | $2,053 | $2,086 |
| Madison County STD-04 | $1,542 | $1,811 | $1,908 | $2,127 | $2,162 |
| Marion County STD-04 | $1,446 | $1,698 | $1,789 | $1,995 | $2,027 |
| Marshall County STD-04 | $1,569 | $1,843 | $1,942 | $2,165 | $2,200 |
| Maury County STD-04 | $1,758 | $2,065 | $2,176 | $2,426 | $2,465 |
| Meigs County STD-04 | $1,612 | $1,893 | $1,995 | $2,224 | $2,260 |
| Monroe County STD-04 | $1,379 | $1,620 | $1,707 | $1,903 | $1,934 |
| Montgomery County STD-04 | $1,715 | $2,015 | $2,123 | $2,367 | $2,405 |
| Moore County STD-04 | $1,546 | $1,815 | $1,913 | $2,133 | $2,167 |
| Morgan County STD-04 | $1,422 | $1,670 | $1,760 | $1,962 | $1,994 |
| Obion County STD-04 | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Overton County STD-04 | $1,343 | $1,577 | $1,662 | $1,853 | $1,883 |
| Perry County STD-04 | $1,262 | $1,482 | $1,562 | $1,742 | $1,770 |
| Pickett County STD-04 | $1,429 | $1,678 | $1,768 | $1,971 | $2,003 |
| Polk County STD-04 | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Putnam County STD-04 | $1,574 | $1,849 | $1,948 | $2,172 | $2,207 |
| Rhea County STD-04 | $1,469 | $1,725 | $1,818 | $2,027 | $2,060 |
| Roane County STD-04 | $1,551 | $1,822 | $1,920 | $2,141 | $2,175 |
| Robertson County STD-04 | $1,750 | $2,056 | $2,166 | $2,415 | $2,454 |
| Rutherford County STD-04 | $1,825 | $2,144 | $2,259 | $2,519 | $2,559 |
| Scott County STD-04 | $1,336 | $1,570 | $1,654 | $1,844 | $1,874 |
| Sequatchie County STD-04 | $1,447 | $1,700 | $1,791 | $1,997 | $2,029 |
| Sevier County STD-04 | $1,523 | $1,789 | $1,885 | $2,102 | $2,136 |
| Shelby County STD-04 | $1,772 | $2,081 | $2,193 | $2,445 | $2,485 |
| Smith County STD-04 | $1,522 | $1,788 | $1,884 | $2,101 | $2,135 |
| Stewart County STD-04 | $1,559 | $1,832 | $1,930 | $2,152 | $2,187 |
| Sullivan County STD-04 | $1,438 | $1,689 | $1,780 | $1,985 | $2,017 |
| Sumner County STD-04 | $1,899 | $2,230 | $2,350 | $2,620 | $2,663 |
| Tipton County STD-04 | $1,634 | $1,919 | $2,022 | $2,255 | $2,291 |
| Trousdale County STD-04 | $1,585 | $1,862 | $1,962 | $2,188 | $2,223 |
| Unicoi County STD-04 | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Union County STD-04 | $1,344 | $1,578 | $1,663 | $1,854 | $1,884 |
| Van Buren County STD-04 | $1,197 | $1,406 | $1,482 | $1,652 | $1,679 |
| Warren County STD-04 | $1,309 | $1,537 | $1,620 | $1,806 | $1,835 |
| Washington County STD-04 | $1,504 | $1,766 | $1,861 | $2,075 | $2,109 |
| Wayne County STD-04 | $1,218 | $1,431 | $1,508 | $1,681 | $1,709 |
| Weakley County STD-04 | $1,248 | $1,466 | $1,545 | $1,723 | $1,750 |
| White County STD-04 | $1,333 | $1,566 | $1,650 | $1,840 | $1,869 |
| Williamson County STD-04 | $2,589 | $3,041 | $3,204 | $3,572 | $3,630 |
| Wilson County STD-04 | $2,018 | $2,370 | $2,497 | $2,784 | $2,829 |
Transportation introduction
The table below lists the region or metropolitan operating standards that apply within Tennessee. Some counties use a metropolitan amount instead of the wider regional amount. Use the documented county-to-area mapping. Ownership payments and operating costs are separate categories; a paid-off vehicle does not receive a loan-payment allowance. IRS transportation guidance
| Region / metropolitan area | 1 vehicle | 2 vehicles | Rule and source | Coverage |
|---|---|---|---|---|
| South region | $291 | $582 | STD-06 · Local transportation standards | County coverageAnderson County; Bedford County; Benton County; Bledsoe County; Blount County; Bradley County; Campbell County; Cannon County; Carroll County; Carter County; Cheatham County; Chester County; Claiborne County; Clay County; Cocke County; Coffee County; Crockett County; Cumberland County; Davidson County; Decatur County; DeKalb County; Dickson County; Dyer County; Fayette County; Fentress County; Franklin County; Gibson County; Giles County; Grainger County; Greene County; Grundy County; Hamblen County; Hamilton County; Hancock County; Hardeman County; Hardin County; Hawkins County; Haywood County; Henderson County; Henry County; Hickman County; Houston County; Humphreys County; Jackson County; Jefferson County; Johnson County; Knox County; Lake County; Lauderdale County; Lawrence County; Lewis County; Lincoln County; Loudon County; McMinn County; McNairy County; Macon County; Madison County; Marion County; Marshall County; Maury County; Meigs County; Monroe County; Montgomery County; Moore County; Morgan County; Obion County; Overton County; Perry County; Pickett County; Polk County; Putnam County; Rhea County; Roane County; Robertson County; Rutherford County; Scott County; Sequatchie County; Sevier County; Shelby County; Smith County; Stewart County; Sullivan County; Sumner County; Tipton County; Trousdale County; Unicoi County; Union County; Van Buren County; Warren County; Washington County; Wayne County; Weakley County; White County; Williamson County; Wilson County |
Open the OIC worksheet with Tennessee selected
DIY and when to get help
You can use this reference and the linked IRS tables without hiring anyone. Seek help if your household shares expenses with someone who does not owe the tax, your necessary costs exceed a normal limit, or the correct county or metropolitan area is unclear.
Questions you may have
Is there one housing allowance for all of Tennessee?
No. Housing and utilities figures vary by county-level area and household-size band. Confirm the row for where you live and use the current effective period. Official state table
Do I automatically get the full housing amount?
Ordinarily the local-standard rule compares actual eligible expenses with the limit. Documented exceptions require IRS consideration. The table alone does not establish the amount allowed in your case. IRS rules
Can I use this page to calculate an offer?
It provides only part of the information. An offer illustration also needs income, other expenses, asset treatments and the application conditions. Use the OIC worksheet and read its limits.