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Florida - Local Standards: Housing and Utilities

Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2015 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 Housing and Utilities for a Family of 1 Housing and Utilities for a Family of 2 Housing and Utilities for a Family of 3 Housing and Utilities for a Family of 4 Housing and Utilities for a Family of 5 or more
Alachua County 1,438 1,688 1,779 1,984 2,016
Baker County 1,202 1,412 1,488 1,659 1,686
Bay County 1,378 1,619 1,706 1,902 1,933
Bradford County 1,159 1,361 1,434 1,599 1,625
Brevard County 1,418 1,666 1,755 1,957 1,989
Broward County 1,833 2,153 2,269 2,530 2,571
Calhoun County 1,028 1,207 1,272 1,418 1,441
Charlotte County 1,401 1,645 1,733 1,933 1,964
Citrus County 1,152 1,353 1,425 1,589 1,615
Clay County 1,470 1,726 1,819 2,028 2,061
Collier County 1,842 2,163 2,279 2,541 2,582
Columbia County 1,116 1,311 1,381 1,540 1,565
DeSoto County 1,219 1,431 1,508 1,682 1,709
Dixie County 1,024 1,202 1,267 1,413 1,436
Duval County 1,425 1,673 1,763 1,966 1,997
Escambia County 1,294 1,519 1,601 1,785 1,814
Flagler County 1,456 1,710 1,802 2,009 2,042
Franklin County 1,220 1,432 1,509 1,683 1,710
Gadsden County 1,167 1,370 1,444 1,610 1,636
Gilchrist County 1,079 1,267 1,335 1,489 1,513
Glades County 991 1,164 1,227 1,368 1,390
Gulf County 1,411 1,657 1,746 1,947 1,978
Hamilton County 953 1,119 1,179 1,315 1,336
Hardee County 1,126 1,322 1,393 1,553 1,578
Hendry County 1,128 1,325 1,396 1,557 1,582
Hernando County 1,244 1,461 1,540 1,717 1,745
Highlands County 1,129 1,326 1,397 1,558 1,583
Hillsborough County 1,604 1,884 1,985 2,213 2,249
Holmes County 1,061 1,246 1,313 1,464 1,488
Indian River County 1,474 1,731 1,824 2,034 2,067
Jackson County 1,041 1,223 1,288 1,437 1,460
Jefferson County 1,162 1,365 1,438 1,603 1,629
Lafayette County 1,197 1,406 1,482 1,652 1,679
Lake County 1,432 1,682 1,772 1,976 2,008
Lee County 1,590 1,868 1,968 2,194 2,230
Leon County 1,455 1,709 1,801 2,008 2,041
Levy County 1,087 1,276 1,345 1,500 1,524
Liberty County 1,042 1,223 1,289 1,437 1,460
Madison County 1,018 1,196 1,260 1,405 1,428
Manatee County 1,599 1,878 1,979 2,207 2,243
Marion County 1,194 1,402 1,477 1,647 1,674
Martin County 1,726 2,027 2,136 2,382 2,420
Miami-Dade County 1,807 2,122 2,236 2,493 2,534
Monroe County 2,292 2,692 2,837 3,163 3,214
Nassau County 1,460 1,715 1,807 2,015 2,047
Okaloosa County 1,500 1,761 1,856 2,069 2,103
Okeechobee County 1,207 1,418 1,494 1,666 1,693
Orange County 1,634 1,919 2,022 2,255 2,291
Osceola County 1,561 1,833 1,932 2,154 2,189
Palm Beach County 1,809 2,125 2,239 2,496 2,537
Pasco County 1,405 1,650 1,739 1,939 1,970
Pinellas County 1,516 1,780 1,876 2,092 2,126
Polk County 1,318 1,548 1,631 1,819 1,848
Putnam County 1,033 1,214 1,279 1,426 1,449
St. Johns County 1,779 2,089 2,201 2,454 2,494
St. Lucie County 1,484 1,743 1,836 2,047 2,080
Santa Rosa County 1,419 1,667 1,756 1,958 1,990
Sarasota County 1,577 1,853 1,952 2,177 2,212
Seminole County 1,641 1,928 2,031 2,265 2,301
Sumter County 1,205 1,415 1,491 1,662 1,689
Suwannee County 1,023 1,201 1,266 1,412 1,434
Taylor County 1,020 1,198 1,262 1,407 1,430
Union County 1,194 1,402 1,477 1,647 1,674
Volusia County 1,392 1,635 1,723 1,921 1,952
Wakulla County 1,301 1,528 1,610 1,795 1,824
Walton County 1,349 1,584 1,669 1,861 1,891
Washington County 1,034 1,214 1,279 1,426 1,449

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Page Last Reviewed or Updated: 10-Apr-2015