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 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

Adjuntas Municipio

889

1,044

1,100

1,227

1,246

Aguada Municipio

970

1,139

1,200

1,338

1,360

Aguadilla Municipio

957

1,124

1,184

1,320

1,341

Aguas Buenas Municipio

970

1,139

1,200

1,338

1,360

Aibonito Municipio

914

1,073

1,131

1,261

1,281

Añasco Municipio

879

1,033

1,088

1,213

1,233

Arecibo Municipio

878

1,032

1,087

1,212

1,232

Arroyo Municipio

782

919

968

1,079

1,097

Barceloneta Municipio

855

1,004

1,058

1,180

1,199

Barranquitas Municipio

898

1,055

1,112

1,240

1,260

Bayamón Municipio

1,065

1,251

1,318

1,470

1,493

Cabo Rojo Municipio

918

1,078

1,136

1,267

1,287

Caguas Municipio

1,043

1,225

1,291

1,439

1,463

Camuy Municipio

883

1,037

1,093

1,219

1,238

Canóvanas Municipio

1,040

1,221

1,287

1,435

1,458

Carolina Municipio

1,116

1,311

1,381

1,540

1,565

Cataño Municipio

1,084

1,274

1,342

1,496

1,520

Cayey Municipio

998

1,172

1,235

1,377

1,399

Ceiba Municipio

856

1,005

1,059

1,181

1,200

Ciales Municipio

846

994

1,047

1,167

1,186

Cidra Municipio

986

1,158

1,220

1,360

1,382

Coamo Municipio

850

998

1,052

1,173

1,192

Comerío Municipio

840

986

1,039

1,158

1,177

Corozal Municipio

842

989

1,042

1,162

1,181

Culebra Municipio

1,218

1,431

1,508

1,681

1,709

Dorado Municipio

1,251

1,469

1,548

1,726

1,754

Fajardo Municipio

919

1,079

1,137

1,268

1,288

Florida Municipio

846

994

1,047

1,167

1,186

Guánica Municipio

767

901

949

1,058

1,075

Guayama Municipio

871

1,023

1,078

1,202

1,221

Guayanilla Municipio

838

984

1,037

1,156

1,175

Guaynabo Municipio

1,540

1,809

1,906

2,125

2,159

Gurabo Municipio

1,191

1,399

1,474

1,644

1,670

Hatillo Municipio

909

1,068

1,125

1,254

1,275

Hormigueros Municipio

885

1,039

1,095

1,221

1,241

Humacao Municipio

914

1,073

1,131

1,261

1,281

Isabela Municipio

877

1,030

1,085

1,210

1,229

Jayuya Municipio

781

917

966

1,077

1,094

Juana Díaz Municipio

908

1,067

1,124

1,253

1,273

Juncos Municipio

928

1,089

1,148

1,280

1,301

Lajas Municipio

908

1,067

1,124

1,253

1,273

Lares Municipio

807

948

999

1,114

1,132

Las Marías Municipio

878

1,032

1,087

1,212

1,232

Las Piedras Municipio

991

1,163

1,226

1,367

1,389

Loíza Municipio

902

1,059

1,116

1,244

1,264

Luquillo Municipio

918

1,078

1,136

1,267

1,287

Manatí Municipio

949

1,114

1,174

1,309

1,330

Maricao Municipio

709

833

878

979

995

Maunabo Municipio

846

994

1,047

1,167

1,186

Mayagüez Municipio

957

1,124

1,184

1,320

1,341

Moca Municipio

943

1,107

1,167

1,301

1,322

Morovis Municipio

865

1,015

1,070

1,193

1,212

Naguabo Municipio

871

1,023

1,078

1,202

1,221

Naranjito Municipio

863

1,014

1,068

1,191

1,210

Orocovis Municipio

893

1,049

1,105

1,232

1,252

Patillas Municipio

840

986

1,039

1,158

1,177

Peñuelas Municipio

815

958

1,009

1,125

1,143

Ponce Municipio

937

1,101

1,160

1,293

1,314

Quebradillas Municipio

896

1,052

1,109

1,237

1,256

Rincón Municipio

968

1,137

1,198

1,336

1,357

Río Grande Municipio

976

1,146

1,208

1,347

1,369

Sabana Grande Municipio

816

958

1,010

1,126

1,144

Salinas Municipio

833

978

1,031

1,150

1,168

San Germán Municipio

886

1,040

1,096

1,222

1,242

San Juan Municipio

1,210

1,421

1,497

1,669

1,696

San Lorenzo Municipio

999

1,173

1,236

1,378

1,400

San Sebastián Municipio

903

1,061

1,118

1,247

1,267

Santa Isabel Municipio

912

1,071

1,129

1,259

1,279

Toa Alta Municipio

1,203

1,413

1,489

1,660

1,687

Toa Baja Municipio

1,023

1,201

1,266

1,412

1,434

Trujillo Alto Municipio

1,186

1,393

1,468

1,637

1,663

Utuado Municipio

823

966

1,018

1,135

1,153

Vega Alta Municipio

1,033

1,214

1,279

1,426

1,449

Vega Baja Municipio

966

1,134

1,195

1,332

1,354

Vieques Municipio

1,414

1,661

1,750

1,951

1,983

Villalba Municipio

903

1,061

1,118

1,247

1,267

Yabucoa Municipio

827

972

1,024

1,142

1,160

Yauco Municipio

896

1,052

1,109

1,237

1,256


Rate the Small Business and Self-Employed website