IRS Logo
Print - Click this link to Print this page

Puerto Rico - 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
Adjuntas Municipio 961 1,128 1189 1,326 1,347
Aguada Municipio 1,012 1,189 1253 1,397 1,420
Aguadilla Municipio 1,168 1,372 1446 1,612 1,638
Aguas Buenas Municipio 1,160 1,363 1436 1,601 1,627
Aibonito Municipio 1,124 1,320 1391 1,551 1,576
Añasco Municipio 949 1,115 1175 1,310 1,331
Arecibo Municipio 1,114 1,309 1379 1,538 1,562
Arroyo Municipio 901 1,058 1115 1,243 1,263
Barceloneta Municipio 1,012 1,189 1253 1,397 1,420
Barranquitas Municipio 1,027 1,206 1271 1,417 1,440
Bayamón Municipio 1,332 1,564 1648 1,838 1,867
Cabo Rojo Municipio 1,053 1,237 1303 1,453 1,476
Caguas Municipio 1,254 1,473 1552 1,730 1,758
Camuy Municipio 1,032 1,212 1277 1,424 1,447
Canóvanas Municipio 1,154 1,355 1428 1,592 1,618
Carolina Municipio 1,336 1,570 1654 1,844 1,874
Cataño Municipio 1,528 1,795 1891 2,108 2,143
Cayey Municipio 1,197 1,406 1482 1,652 1,679
Ceiba Municipio 1,030 1,210 1275 1,422 1,445
Ciales Municipio 975 1,145 1207 1,346 1,368
Cidra Municipio 1,217 1,429 1506 1,679 1,706
Coamo Municipio 980 1,151 1213 1,352 1,374
Comerío Municipio 1,090 1,280 1349 1,504 1,528
Corozal Municipio 1,043 1,225 1291 1,439 1,463
Culebra Municipio 1,110 1,304 1374 1,532 1,557
Dorado Municipio 1,428 1,677 1767 1,970 2,002
Fajardo Municipio 1,111 1,305 1375 1,533 1,558
Florida Municipio 1,053 1,237 1303 1,453 1,476
Guánica Municipio 987 1,159 1221 1,361 1,383
Guayama Municipio 1,080 1,269 1337 1,491 1,515
Guayanilla Municipio 1,072 1,259 1327 1,480 1,503
Guaynabo Municipio 1,956 2,298 2421 2,699 2,743
Gurabo Municipio 1,314 1,543 1626 1,813 1,842
Hatillo Municipio 1,080 1,269 1337 1,491 1,515
Hormigueros Municipio 1,030 1,210 1275 1,422 1,445
Humacao Municipio 1,129 1,326 1397 1,558 1,583
Isabela Municipio 987 1,159 1221 1,361 1,383
Jayuya Municipio 945 1,109 1169 1,303 1,324
Juana Díaz Municipio 977 1,147 1209 1,348 1,370
Juncos Municipio 1,172 1,376 1450 1,617 1,643
Lajas Municipio 983 1,155 1217 1,357 1,379
Lares Municipio 978 1,149 1211 1,350 1,372
Las Marías Municipio 914 1,073 1131 1,261 1,281
Las Piedras Municipio 1,088 1,278 1347 1,502 1,526
Loíza Municipio 1,117 1,312 1383 1,542 1,567
Luquillo Municipio 1,116 1,311 1381 1,540 1,565
Manatí Municipio 1,111 1,305 1375 1,533 1,558
Maricao Municipio 855 1,004 1058 1,180 1,199
Maunabo Municipio 998 1,172 1235 1,377 1,399
Mayagüez Municipio 1,188 1,395 1470 1,639 1,666
Moca Municipio 1,046 1,229 1295 1,444 1,467
Morovis Municipio 982 1,153 1215 1,355 1,377
Naguabo Municipio 1,058 1,242 1309 1,460 1,483
Naranjito Municipio 1,058 1,242 1309 1,460 1,483
Orocovis Municipio 998 1,172 1235 1,377 1,399
Patillas Municipio 996 1,170 1233 1,375 1,397
Peñuelas Municipio 901 1,058 1115 1,243 1,263
Ponce Municipio 1,114 1,309 1379 1,538 1,562
Quebradillas Municipio 1,058 1,242 1309 1,460 1,483
Rincón Municipio 1,079 1,267 1335 1,489 1,513
Río Grande Municipio 1,162 1,365 1438 1,603 1,629
Sabana Grande Municipio 988 1,161 1223 1,364 1,386
Salinas Municipio 959 1,126 1187 1,324 1,345
San Germán Municipio 982 1,153 1215 1,355 1,377
San Juan Municipio 1,539 1,808 1905 2,124 2,158
San Lorenzo Municipio 1,079 1,267 1335 1,489 1,513
San Sebastián Municipio 1,003 1,178 1241 1,384 1,406
Santa Isabel Municipio 1,022 1,200 1265 1,410 1,433
Toa Alta Municipio 1,398 1,642 1730 1,929 1,960
Toa Baja Municipio 1,281 1,505 1586 1,768 1,797
Trujillo Alto Municipio 1,428 1,677 1767 1,970 2,002
Utuado Municipio 956 1,123 1183 1,319 1,340
Vega Alta Municipio 1,095 1,286 1355 1,511 1,535
Vega Baja Municipio 1,201 1,410 1486 1,657 1,684
Vieques Municipio 1,074 1,261 1329 1,482 1,506
Villalba Municipio 1,027 1,206 1271 1,417 1,440
Yabucoa Municipio 1,103 1,295 1365 1,522 1,547
Yauco Municipio 1,053 1,237 1303 1,453 1,476

Rate the Small Business and Self-Employed website

Page Last Reviewed or Updated: 22-Sep-2014