Tennessee Code Title 71. Welfare § 71-4-1204

(1) Individual's annual gross income, including social security disability income (SSDI), supplemental security income (SSI) and disability pensions;

(2) Subtract federal and state income taxes paid from the amount in subdivision (a)(1);

(3) Subtract standard federal personal and state income tax exemptions from the remainder in subdivision (a)(2);

(4) Subtract F.I.C.A. or mandatory pension contributions from the remainder in subdivision (a)(3);

(5) Subtract impairment related work expenses that are incurred by the individual in order to function on a job and that are not reimbursed by a third party from the remainder in subdivision (a)(4);

(6) Divide the remainder in subdivision (a)(5) by two (2); and

(7) Subtract four thousand eight hundred dollars ($4,800) from the quotient in subdivision (a)(6).