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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 27, 2017 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

1,404

1,649

1,738

1,938

1,969

Baker County

1,185

1,392

1,467

1,636

1,662

Bay County

1,373

1,612

1,699

1,894

1,925

Bradford County

1,112

1,306

1,376

1,534

1,559

Brevard County

1,306

1,534

1,616

1,802

1,831

Broward County

1,712

2,011

2,119

2,363

2,401

Calhoun County

1,036

1,217

1,282

1,429

1,453

Charlotte County

1,298

1,525

1,607

1,792

1,821

Citrus County

1,081

1,270

1,338

1,492

1,516

Clay County

1,384

1,626

1,713

1,910

1,941

Collier County

1,643

1,929

2,033

2,267

2,303

Columbia County

1,143

1,342

1,414

1,577

1,602

DeSoto County

1,018

1,196

1,260

1,405

1,428

Dixie County

1,007

1,182

1,246

1,389

1,412

Duval County

1,380

1,621

1,708

1,904

1,935

Escambia County

1,245

1,462

1,541

1,718

1,746

Flagler County

1,297

1,523

1,605

1,790

1,818

Franklin County

1,242

1,459

1,537

1,714

1,741

Gadsden County

1,157

1,359

1,432

1,597

1,622

Gilchrist County

1,088

1,277

1,346

1,501

1,525

Glades County

1,131

1,329

1,400

1,561

1,586

Gulf County

1,263

1,483

1,563

1,743

1,771

Hamilton County

973

1,143

1,204

1,342

1,364

Hardee County

1,043

1,225

1,291

1,439

1,463

Hendry County

1,098

1,290

1,359

1,515

1,540

Hernando County

1,157

1,359

1,432

1,597

1,622

Highlands County

1,082

1,271

1,339

1,493

1,517

Hillsborough County

1,462

1,717

1,809

2,017

2,050

Holmes County

1,018

1,196

1,260

1,405

1,428

Indian River County

1,312

1,541

1,624

1,811

1,840

Jackson County

1,073

1,260

1,328

1,481

1,505

Jefferson County

1,138

1,337

1,409

1,571

1,596

Lafayette County

1,182

1,388

1,463

1,631

1,658

Lake County

1,290

1,515

1,596

1,780

1,808

Lee County

1,381

1,622

1,709

1,906

1,936

Leon County

1,436

1,686

1,777

1,981

2,013

Levy County

1,088

1,277

1,346

1,501

1,525

Liberty County

1,006

1,182

1,245

1,388

1,411

Madison County

1,019

1,197

1,261

1,406

1,429

Manatee County

1,496

1,758

1,852

2,065

2,098

Marion County

1,127

1,324

1,395

1,555

1,581

Martin County

1,588

1,865

1,965

2,191

2,226

Miami-Dade County

1,665

1,956

2,061

2,298

2,335

Monroe County

2,088

2,452

2,584

2,881

2,928

Nassau County

1,400

1,645

1,733

1,932

1,963

Okaloosa County

1,481

1,740

1,833

2,044

2,077

Okeechobee County

1,116

1,311

1,381

1,540

1,565

Orange County

1,475

1,732

1,825

2,035

2,068

Osceola County

1,359

1,596

1,682

1,875

1,906

Palm Beach County

1,655

1,944

2,048

2,284

2,320

Pasco County

1,323

1,554

1,637

1,825

1,855

Pinellas County

1,431

1,681

1,771

1,975

2,007

Polk County

1,228

1,442

1,520

1,695

1,722

Putnam County

1,043

1,225

1,291

1,439

1,463

Santa Rosa County

1,393

1,636

1,724

1,922

1,953

Sarasota County

1,413

1,660

1,749

1,950

1,982

Seminole County

1,479

1,738

1,831

2,042

2,075

St. Johns County

1,708

2,006

2,114

2,357

2,395

St. Lucie County

1,358

1,595

1,681

1,874

1,905

Sumter County

1,205

1,415

1,491

1,662

1,689

Suwannee County

1,042

1,224

1,290

1,438

1,462

Taylor County

1,047

1,230

1,296

1,445

1,468

Union County

1,106

1,299

1,369

1,526

1,551

Volusia County

1,257

1,477

1,556

1,735

1,763

Wakulla County

1,231

1,446

1,524

1,699

1,727

Walton County

1,345

1,579

1,664

1,855

1,885

Washington County

1,011

1,187

1,251

1,395

1,417


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Page Last Reviewed or Updated: 27-Mar-2017