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 April 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Alachua County 1,459 1,714 1,806 2,014 2,046
Baker County 1,288 1,513 1,594 1,777 1,806
Bay County 1,438 1,689 1,780 1,985 2,017
Bradford County 1,150 1,350 1,423 1,587 1,612
Brevard County 1,407 1,652 1,741 1,941 1,973
Broward County 1,806 2,121 2,235 2,492 2,532
Calhoun County 1,075 1,262 1,330 1,483 1,507
Charlotte County 1,333 1,566 1,650 1,840 1,869
Citrus County 1,103 1,295 1,365 1,522 1,547
Clay County 1,420 1,668 1,758 1,960 1,992
Collier County 1,829 2,149 2,264 2,524 2,565
Columbia County 1,190 1,398 1,473 1,642 1,669
DeSoto County 1,203 1,413 1,489 1,660 1,687
Dixie County 1,012 1,189 1,253 1,397 1,420
Duval County 1,434 1,684 1,775 1,979 2,011
Escambia County 1,294 1,519 1,601 1,785 1,814
Flagler County 1,374 1,614 1,701 1,897 1,927
Franklin County 1,308 1,536 1,619 1,805 1,834
Gadsden County 1,158 1,360 1,433 1,598 1,624
Gilchrist County 1,084 1,274 1,342 1,496 1,520
Glades County 1,212 1,424 1,500 1,673 1,700
Gulf County 1,211 1,423 1,499 1,671 1,698
Hamilton County 1,100 1,293 1,362 1,519 1,543
Hardee County 1,123 1,319 1,390 1,550 1,575
Hendry County 1,110 1,304 1,374 1,532 1,557
Hernando County 1,212 1,424 1,500 1,673 1,700
Highlands County 1,106 1,299 1,369 1,526 1,551
Hillsborough County 1,579 1,854 1,954 2,179 2,214
Holmes County 1,117 1,312 1,383 1,542 1,567
Indian River County 1,374 1,614 1,701 1,897 1,927
Jackson County 1,105 1,297 1,367 1,524 1,549
Jefferson County 1,243 1,460 1,538 1,715 1,743
Lafayette County 1,177 1,383 1,457 1,625 1,651
Lake County 1,382 1,623 1,710 1,907 1,937
Lee County 1,490 1,750 1,844 2,056 2,089
Leon County 1,479 1,738 1,831 2,042 2,075
Levy County 1,092 1,283 1,352 1,507 1,532
Liberty County 1,109 1,303 1,373 1,531 1,556
Madison County 1,147 1,348 1,420 1,583 1,609
Manatee County 1,600 1,879 1,980 2,208 2,243
Marion County 1,189 1,396 1,471 1,640 1,667
Martin County 1,745 2,050 2,160 2,408 2,447
Miami-Dade County 1,791 2,103 2,216 2,471 2,511
Monroe County 2,480 2,912 3,069 3,422 3,477
Nassau County 1,511 1,775 1,870 2,085 2,119
Okaloosa County 1,542 1,812 1,909 2,129 2,163
Okeechobee County 1,179 1,385 1,459 1,627 1,653
Orange County 1,578 1,853 1,953 2,178 2,213
Osceola County 1,452 1,705 1,797 2,004 2,036
Palm Beach County 1,783 2,094 2,207 2,461 2,501
Pasco County 1,433 1,684 1,774 1,978 2,010
Pinellas County 1,537 1,805 1,902 2,121 2,155
Polk County 1,315 1,545 1,628 1,815 1,845
Putnam County 1,082 1,271 1,339 1,493 1,517
St. Johns County 1,802 2,116 2,230 2,486 2,527
St. Lucie County 1,433 1,683 1,773 1,977 2,009
Santa Rosa County 1,455 1,709 1,801 2,008 2,041
Sarasota County 1,505 1,768 1,863 2,077 2,111
Seminole County 1,584 1,861 1,961 2,187 2,222
Sumter County 1,349 1,584 1,669 1,861 1,891
Suwannee County 1,088 1,278 1,347 1,502 1,526
Taylor County 1,167 1,370 1,444 1,610 1,636
Union County 1,192 1,400 1,475 1,645 1,671
Volusia County 1,333 1,566 1,650 1,840 1,869
Wakulla County 1,271 1,493 1,573 1,754 1,782
Walton County 1,496 1,758 1,852 2,065 2,098
Washington County 1,179 1,385 1,459 1,627 1,653