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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 28, 2016 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 1,388 1,630 1,718 1,916 1,946
Baker County 1,160 1,363 1,436 1,601 1,627
Bay County 1,349 1,585 1,670 1,862 1,892
Bradford County 1,093 1,284 1,353 1,509 1,533
Brevard County 1,306 1,534 1,616 1,802 1,831
Broward County 1,711 2,010 2,118 2,362 2,400
Calhoun County 1,012 1,188 1,252 1,396 1,419
Charlotte County 1,290 1,515 1,596 1,780 1,808
Citrus County 1,071 1,258 1,326 1,478 1,502
Clay County 1,378 1,619 1,706 1,902 1,933
Collier County 1,658 1,947 2,052 2,288 2,325
Columbia County 1,086 1,275 1,344 1,499 1,523
DeSoto County 1,097 1,289 1,358 1,514 1,539
Dixie County 999 1,173 1,236 1,378 1,400
Duval County 1,372 1,611 1,698 1,893 1,924
Escambia County 1,227 1,442 1,519 1,694 1,721
Flagler County 1,311 1,539 1,622 1,809 1,838
Franklin County 1,219 1,432 1,509 1,683 1,710
Gadsden County 1,138 1,336 1,408 1,570 1,595
Gilchrist County 1,091 1,281 1,350 1,505 1,530
Glades County 1,004 1,179 1,242 1,385 1,407
Gulf County 1,270 1,492 1,572 1,753 1,781
Hamilton County 917 1,077 1,135 1,266 1,286
Hardee County 1,013 1,190 1,254 1,398 1,421
Hendry County 1,079 1,267 1,335 1,489 1,513
Hernando County 1,159 1,362 1,435 1,600 1,626
Highlands County 1,073 1,260 1,328 1,481 1,505
Hillsborough County 1,462 1,717 1,809 2,017 2,050
Holmes County 995 1,168 1,231 1,373 1,395
Indian River County 1,327 1,558 1,642 1,831 1,860
Jackson County 1,029 1,209 1,274 1,421 1,443
Jefferson County 1,131 1,329 1,400 1,561 1,586
Lafayette County 1,166 1,369 1,443 1,609 1,635
Lake County 1,297 1,523 1,605 1,790 1,818
Lee County 1,432 1,682 1,772 1,976 2,008
Leon County 1,416 1,663 1,752 1,953 1,985
Levy County 1,069 1,256 1,323 1,475 1,499
Liberty County 984 1,156 1,218 1,358 1,380
Madison County 983 1,154 1,216 1,356 1,378
Manatee County 1,471 1,727 1,820 2,029 2,062
Marion County 1,126 1,323 1,394 1,554 1,579
Martin County 1,574 1,849 1,948 2,172 2,207
Miami-Dade County 1,660 1,949 2,054 2,290 2,327
Monroe County 2,064 2,424 2,554 2,848 2,894
Nassau County 1,420 1,668 1,758 1,960 1,992
Okaloosa County 1,455 1,709 1,801 2,008 2,041
Okeechobee County 1,087 1,276 1,345 1,500 1,524
Orange County 1,482 1,740 1,834 2,045 2,078
Osceola County 1,405 1,650 1,739 1,939 1,970
Palm Beach County 1,639 1,925 2,028 2,261 2,298
Pasco County 1,321 1,552 1,635 1,823 1,852
Pinellas County 1,417 1,665 1,754 1,956 1,987
Polk County 1,214 1,425 1,502 1,675 1,702
Putnam County 1,005 1,181 1,244 1,387 1,409
Santa Rosa County 1,381 1,622 1,709 1,906 1,936
Sarasota County 1,420 1,667 1,757 1,959 1,991
Seminole County 1,492 1,753 1,847 2,059 2,093
St. Johns County 1,700 1,997 2,104 2,346 2,384
St. Lucie County 1,349 1,585 1,670 1,862 1,892
Sumter County 1,180 1,386 1,460 1,628 1,654
Suwannee County 1,027 1,206 1,271 1,417 1,440
Taylor County 990 1,163 1,225 1,366 1,388
Union County 1,080 1,269 1,337 1,491 1,515
Volusia County 1,255 1,474 1,553 1,732 1,760
Wakulla County 1,208 1,419 1,495 1,667 1,694
Walton County 1,334 1,567 1,651 1,841 1,871
Washington County 1,004 1,180 1,243 1,386 1,408

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Page Last Reviewed or Updated: 02-Sep-2016