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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 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
Adjuntas Municipio 961 1,128 1,189 1,326 1,347
Aguada Municipio 1,012 1,189 1,253 1,397 1,420
Aguadilla Municipio 1,168 1,372 1,446 1,612 1,638
Aguas Buenas Municipio 1,160 1,363 1,436 1,601 1,627
Aibonito Municipio 1,124 1,320 1,391 1,551 1,576
Añasco Municipio 949 1,115 1,175 1,310 1,331
Arecibo Municipio 1,114 1,309 1,379 1,538 1,562
Arroyo Municipio 901 1,058 1,115 1,243 1,263
Barceloneta Municipio 1,012 1,189 1,253 1,397 1,420
Barranquitas Municipio 1,027 1,206 1,271 1,417 1,440
Bayamón Municipio 1,332 1,564 1,648 1,838 1,867
Cabo Rojo Municipio 1,053 1,237 1,303 1,453 1,476
Caguas Municipio 1,254 1,473 1,552 1,730 1,758
Camuy Municipio 1,032 1,212 1,277 1,424 1,447
Canóvanas Municipio 1,154 1,355 1,428 1,592 1,618
Carolina Municipio 1,336 1,570 1,654 1,844 1,874
Cataño Municipio 1,528 1,795 1,891 2,108 2,143
Cayey Municipio 1,197 1,406 1,482 1,652 1,679
Ceiba Municipio 1,030 1,210 1,275 1,422 1,445
Ciales Municipio 975 1,145 1,207 1,346 1,368
Cidra Municipio 1,217 1,429 1,506 1,679 1,706
Coamo Municipio 980 1,151 1,213 1,352 1,374
Comerío Municipio 1,090 1,280 1,349 1,504 1,528
Corozal Municipio 1,043 1,225 1,291 1,439 1,463
Culebra Municipio 1,110 1,304 1,374 1,532 1,557
Dorado Municipio 1,428 1,677 1,767 1,970 2,002
Fajardo Municipio 1,111 1,305 1,375 1,533 1,558
Florida Municipio 1,053 1,237 1,303 1,453 1,476
Guánica Municipio 987 1,159 1,221 1,361 1,383
Guayama Municipio 1,080 1,269 1,337 1,491 1,515
Guayanilla Municipio 1,072 1,259 1,327 1,480 1,503
Guaynabo Municipio 1,956 2,298 2,421 2,699 2,743
Gurabo Municipio 1,314 1,543 1,626 1,813 1,842
Hatillo Municipio 1,080 1,269 1,337 1,491 1,515
Hormigueros Municipio 1,030 1,210 1,275 1,422 1,445
Humacao Municipio 1,129 1,326 1,397 1,558 1,583
Isabela Municipio 987 1,159 1,221 1,361 1,383
Jayuya Municipio 945 1,109 1,169 1,303 1,324
Juana Díaz Municipio 977 1,147 1,209 1,348 1,370
Juncos Municipio 1,172 1,376 1,450 1,617 1,643
Lajas Municipio 983 1,155 1,217 1,357 1,379
Lares Municipio 978 1,149 1,211 1,350 1,372
Las Marías Municipio 914 1,073 1,131 1,261 1,281
Las Piedras Municipio 1,088 1,278 1,347 1,502 1,526
Loíza Municipio 1,117 1,312 1,383 1,542 1,567
Luquillo Municipio 1,116 1,311 1,381 1,540 1,565
Manatí Municipio 1,111 1,305 1,375 1,533 1,558
Maricao Municipio 855 1,004 1,058 1,180 1,199
Maunabo Municipio 998 1,172 1,235 1,377 1,399
Mayagüez Municipio 1,188 1,395 1,470 1,639 1,666
Moca Municipio 1,046 1,229 1,295 1,444 1,467
Morovis Municipio 982 1,153 1,215 1,355 1,377
Naguabo Municipio 1,058 1,242 1,309 1,460 1,483
Naranjito Municipio 1,058 1,242 1,309 1,460 1,483
Orocovis Municipio 998 1,172 1,235 1,377 1,399
Patillas Municipio 996 1,170 1,233 1,375 1,397
Peñuelas Municipio 901 1,058 1,115 1,243 1,263
Ponce Municipio 1,114 1,309 1,379 1,538 1,562
Quebradillas Municipio 1,058 1,242 1,309 1,460 1,483
Rincón Municipio 1,079 1,267 1,335 1,489 1,513
Río Grande Municipio 1,162 1,365 1,438 1,603 1,629
Sabana Grande Municipio 988 1,161 1,223 1,364 1,386
Salinas Municipio 959 1,126 1,187 1,324 1,345
San Germán Municipio 982 1,153 1,215 1,355 1,377
San Juan Municipio 1,539 1,808 1,905 2,124 2,158
San Lorenzo Municipio 1,079 1,267 1,335 1,489 1,513
San Sebastián Municipio 1,003 1,178 1,241 1,384 1,406
Santa Isabel Municipio 1,022 1,200 1,265 1,410 1,433
Toa Alta Municipio 1,398 1,642 1,730 1,929 1,960
Toa Baja Municipio 1,281 1,505 1,586 1,768 1,797
Trujillo Alto Municipio 1,428 1,677 1,767 1,970 2,002
Utuado Municipio 956 1,123 1,183 1,319 1,340
Vega Alta Municipio 1,095 1,286 1,355 1,511 1,535
Vega Baja Municipio 1,201 1,410 1,486 1,657 1,684
Vieques Municipio 1,074 1,261 1,329 1,482 1,506
Villalba Municipio 1,027 1,206 1,271 1,417 1,440
Yabucoa Municipio 1,103 1,295 1,365 1,522 1,547
Yauco Municipio 1,053 1,237 1,303 1,453 1,476

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Page Last Reviewed or Updated: 09-Apr-2015