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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 31, 2014 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 1779 1,984 2,016
Baker County 1,202 1,412 1488 1,659 1,686
Bay County 1,378 1,619 1706 1,902 1,933
Bradford County 1,158 1,360 1433 1,598 1,624
Brevard County 1,418 1,666 1755 1,957 1,989
Broward County 1,833 2,153 2269 2,530 2,571
Calhoun County 1,008 1,183 1247 1,390 1,413
Charlotte County 1,401 1,645 1733 1,933 1,964
Citrus County 1,152 1,353 1425 1,589 1,615
Clay County 1,470 1,726 1819 2,028 2,061
Collier County 1,842 2,163 2279 2,541 2,582
Columbia County 1,116 1,311 1381 1,540 1,565
DeSoto County 1,219 1,431 1508 1,682 1,709
Dixie County 1,024 1,202 1267 1,413 1,436
Duval County 1,425 1,673 1763 1,966 1,997
Escambia County 1,294 1,519 1601 1,785 1,814
Flagler County 1,456 1,710 1802 2,009 2,042
Franklin County 1,220 1,432 1509 1,683 1,710
Gadsden County 1,167 1,370 1444 1,610 1,636
Gilchrist County 1,047 1,230 1296 1,445 1,468
Glades County 973 1,143 1204 1,342 1,364
Gulf County 1,411 1,657 1746 1,947 1,978
Hamilton County 949 1,114 1174 1,309 1,330
Hardee County 1,126 1,322 1393 1,553 1,578
Hendry County 1,128 1,325 1396 1,557 1,582
Hernando County 1,244 1,461 1540 1,717 1,745
Highlands County 1,129 1,326 1397 1,558 1,583
Hillsborough County 1,604 1,884 1985 2,213 2,249
Holmes County 1,061 1,246 1313 1,464 1,488
Indian River County 1,474 1,731 1824 2,034 2,067
Jackson County 1,041 1,223 1288 1,437 1,460
Jefferson County 1,162 1,365 1438 1,603 1,629
Lafayette County 1,128 1,325 1396 1,557 1,582
Lake County 1,432 1,682 1772 1,976 2,008
Lee County 1,590 1,868 1968 2,194 2,230
Leon County 1,455 1,709 1801 2,008 2,041
Levy County 1,087 1,276 1345 1,500 1,524
Liberty County 1,042 1,223 1289 1,437 1,460
Madison County 1,018 1,196 1260 1,405 1,428
Manatee County 1,599 1,878 1979 2,207 2,243
Marion County 1,194 1,402 1477 1,647 1,674
Martin County 1,726 2,027 2136 2,382 2,420
Miami-Dade County 1,807 2,122 2236 2,493 2,534
Monroe County 2,292 2,692 2837 3,163 3,214
Nassau County 1,460 1,715 1807 2,015 2,047
Okaloosa County 1,500 1,761 1856 2,069 2,103
Okeechobee County 1,207 1,418 1494 1,666 1,693
Orange County 1,634 1,919 2022 2,255 2,291
Osceola County 1,561 1,833 1932 2,154 2,189
Palm Beach County 1,809 2,125 2239 2,496 2,537
Pasco County 1,405 1,650 1739 1,939 1,970
Pinellas County 1,516 1,780 1876 2,092 2,126
Polk County 1,318 1,548 1631 1,819 1,848
Putnam County 1,020 1,198 1262 1,407 1,430
Santa Rosa County 1,419 1,667 1756 1,958 1,990
Sarasota County 1,577 1,853 1952 2,177 2,212
Seminole County 1,641 1,928 2031 2,265 2,301
St. Johns County 1,779 2,089 2201 2,454 2,494
St. Lucie County 1,484 1,743 1836 2,047 2,080
Sumter County 1,197 1,406 1482 1,652 1,679
Suwannee County 1,021 1,200 1264 1,409 1,432
Taylor County 1,003 1,178 1241 1,384 1,406
Union County 1,194 1,402 1477 1,647 1,674
Volusia County 1,392 1,635 1723 1,921 1,952
Wakulla County 1,301 1,528 1610 1,795 1,824
Walton County 1,349 1,584 1669 1,861 1,891
Washington County 1,034 1,214 1279 1,426 1,449

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Page Last Reviewed or Updated: 31-Mar-2014