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 25, 2019 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 2019 Published Housing and Utilities for a Family of 1 2019 Published Housing and Utilities for a Family of 2 2019 Published Housing and Utilities for a Family of 3 2019 Published Housing and Utilities for a Family of 4 2019 Published Housing and Utilities for a Family of 5

Alachua County

1,415

1,662

1,751

1,952

1,984

Baker County

1,245

1,462

1,541

1,718

1,746

Bay County

1,392

1,635

1,723

1,921

1,952

Bradford County

1,092

1,282

1,351

1,506

1,531

Brevard County

1,334

1,567

1,651

1,841

1,871

Broward County

1,751

2,056

2,167

2,416

2,455

Calhoun County

1,045

1,227

1,293

1,442

1,465

Charlotte County

1,304

1,532

1,614

1,800

1,829

Citrus County

1,091

1,281

1,350

1,505

1,530

Clay County

1,383

1,625

1,712

1,909

1,940

Collier County

1,712

2,011

2,119

2,363

2,401

Columbia County

1,165

1,368

1,442

1,608

1,634

DeSoto County

1,088

1,277

1,346

1,501

1,525

Dixie County

958

1,126

1,186

1,322

1,344

Duval County

1,387

1,629

1,717

1,914

1,945

Escambia County

1,256

1,475

1,554

1,733

1,761

Flagler County

1,304

1,532

1,614

1,800

1,829

Franklin County

1,325

1,556

1,640

1,829

1,858

Gadsden County

1,154

1,355

1,428

1,592

1,618

Gilchrist County

1,126

1,322

1,393

1,553

1,578

Glades County

1,084

1,273

1,341

1,495

1,519

Gulf County

1,256

1,476

1,555

1,734

1,762

Hamilton County

1,028

1,207

1,272

1,418

1,441

Hardee County

1,057

1,241

1,308

1,458

1,482

Hendry County

1,091

1,281

1,350

1,505

1,530

Hernando County

1,158

1,360

1,433

1,598

1,624

Highlands County

1,061

1,246

1,313

1,464

1,488

Hillsborough County

1,486

1,745

1,839

2,050

2,084

Holmes County

1,047

1,230

1,296

1,445

1,468

Indian River County

1,328

1,559

1,643

1,832

1,862

Jackson County

1,064

1,250

1,317

1,468

1,492

Jefferson County

1,208

1,419

1,495

1,667

1,694

Lafayette County

1,231

1,445

1,523

1,698

1,726

Lake County

1,298

1,525

1,607

1,792

1,821

Lee County

1,416

1,663

1,752

1,953

1,985

Leon County

1,449

1,702

1,793

1,999

2,031

Levy County

1,092

1,283

1,352

1,507

1,532

Liberty County

965

1,133

1,194

1,331

1,353

Madison County

1,060

1,245

1,312

1,463

1,486

Manatee County

1,505

1,768

1,863

2,077

2,111

Marion County

1,136

1,334

1,406

1,568

1,593

Martin County

1,640

1,926

2,030

2,263

2,300

Miami-Dade County

1,709

2,007

2,115

2,358

2,396

Monroe County

2,255

2,649

2,791

3,112

3,162

Nassau County

1,445

1,697

1,788

1,994

2,026

Okaloosa County

1,502

1,764

1,859

2,073

2,106

Okeechobee County

1,101

1,293

1,363

1,520

1,544

Orange County

1,489

1,749

1,843

2,055

2,088

Osceola County

1,388

1,630

1,718

1,916

1,946

Palm Beach County

1,723

2,023

2,132

2,377

2,416

Pasco County

1,349

1,585

1,670

1,862

1,892

Pinellas County

1,446

1,698

1,789

1,995

2,027

Polk County

1,252

1,471

1,550

1,728

1,756

Putnam County

1,042

1,223

1,289

1,437

1,460

St. Johns County

1,759

2,066

2,177

2,427

2,467

St. Lucie County

1,354

1,591

1,676

1,869

1,899

Santa Rosa County

1,399

1,644

1,732

1,931

1,962

Sarasota County

1,432

1,682

1,772

1,976

2,008

Seminole County

1,490

1,750

1,844

2,056

2,089

Sumter County

1,255

1,474

1,553

1,732

1,760

Suwannee County

1,079

1,267

1,335

1,489

1,513

Taylor County

1,147

1,347

1,419

1,582

1,608

Union County

1,147

1,348

1,420

1,583

1,609

Volusia County

1,279

1,502

1,583

1,765

1,794

Wakulla County

1,243

1,460

1,538

1,715

1,743

Walton County

1,417

1,665

1,754

1,956

1,987

Washington County

1,082

1,271

1,339

1,493

1,517


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