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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 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
Adjuntas Municipio 865 1,016 1,071 1,194 1,213
Aguada Municipio 911 1,070 1,128 1,258 1,278
Aguadilla Municipio 1,052 1,236 1,302 1,452 1,475
Aguas Buenas Municipio 1,045 1,227 1,293 1,442 1,465
Aibonito Municipio 1,012 1,188 1,252 1,396 1,419
Añasco Municipio 855 1,004 1,058 1,180 1,199
Arecibo Municipio 1,004 1,179 1,242 1,385 1,407
Arroyo Municipio 811 953 1,004 1,119 1,138
Barceloneta Municipio 911 1,070 1,128 1,258 1,278
Barranquitas Municipio 924 1,086 1,144 1,276 1,296
Bayamón Municipio 1,199 1,408 1,484 1,655 1,681
Cabo Rojo Municipio 948 1,113 1,173 1,308 1,329
Caguas Municipio 1,129 1,326 1,397 1,558 1,583
Camuy Municipio 929 1,091 1,150 1,282 1,303
Canóvanas Municipio 1,039 1,220 1,286 1,434 1,457
Carolina Municipio 1,203 1,413 1,489 1,660 1,687
Cataño Municipio 1,375 1,615 1,702 1,898 1,928
Cayey Municipio 1,078 1,266 1,334 1,487 1,511
Ceiba Municipio 928 1,089 1,148 1,280 1,301
Ciales Municipio 878 1,032 1,087 1,212 1,232
Cidra Municipio 1,096 1,287 1,356 1,512 1,536
Coamo Municipio 882 1,036 1,092 1,218 1,237
Comerío Municipio 982 1,153 1,215 1,355 1,377
Corozal Municipio 939 1,103 1,162 1,296 1,317
Culebra Municipio 1,128 1,325 1,396 1,557 1,582
Dorado Municipio 1,286 1,510 1,591 1,774 1,803
Fajardo Municipio 1,000 1,175 1,238 1,380 1,403
Florida Municipio 948 1,113 1,173 1,308 1,329
Guánica Municipio 888 1,043 1,099 1,225 1,245
Guayama Municipio 973 1,143 1,204 1,342 1,364
Guayanilla Municipio 966 1,134 1,195 1,332 1,354
Guaynabo Municipio 1,761 2,068 2,179 2,430 2,469
Gurabo Municipio 1,183 1,389 1,464 1,632 1,659
Hatillo Municipio 973 1,143 1,204 1,342 1,364
Hormigueros Municipio 928 1,089 1,148 1,280 1,301
Humacao Municipio 1,016 1,194 1,258 1,403 1,425
Isabela Municipio 888 1,043 1,099 1,225 1,245
Jayuya Municipio 851 999 1,053 1,174 1,193
Juana Díaz Municipio 880 1,033 1,089 1,214 1,234
Juncos Municipio 1,054 1,238 1,305 1,455 1,479
Lajas Municipio 886 1,040 1,096 1,222 1,242
Lares Municipio 881 1,034 1,090 1,215 1,235
Las Marías Municipio 823 966 1,018 1,135 1,153
Las Piedras Municipio 980 1,151 1,213 1,352 1,374
Loíza Municipio 1,006 1,182 1,245 1,388 1,411
Luquillo Municipio 1,004 1,180 1,243 1,386 1,408
Manatí Municipio 1,000 1,175 1,238 1,380 1,403
Maricao Municipio 770 904 953 1,063 1,080
Maunabo Municipio 898 1,055 1,112 1,240 1,260
Mayagüez Municipio 1,069 1,256 1,323 1,475 1,499
Moca Municipio 942 1,107 1,166 1,300 1,321
Morovis Municipio 884 1,038 1,094 1,220 1,240
Naguabo Municipio 953 1,119 1,179 1,315 1,336
Naranjito Municipio 953 1,119 1,179 1,315 1,336
Orocovis Municipio 898 1,055 1,112 1,240 1,260
Patillas Municipio 897 1,053 1,110 1,238 1,258
Peñuelas Municipio 811 953 1,004 1,119 1,138
Ponce Municipio 1,004 1,179 1,242 1,385 1,407
Quebradillas Municipio 953 1,119 1,179 1,315 1,336
Rincón Municipio 971 1,141 1,202 1,340 1,362
Río Grande Municipio 1,046 1,229 1,295 1,444 1,467
Sabana Grande Municipio 890 1,045 1,101 1,228 1,247
Salinas Municipio 864 1,014 1,069 1,192 1,211
San Germán Municipio 884 1,038 1,094 1,220 1,240
San Juan Municipio 1,386 1,628 1,715 1,912 1,943
San Lorenzo Municipio 971 1,141 1,202 1,340 1,362
San Sebastián Municipio 903 1,060 1,117 1,245 1,266
Santa Isabel Municipio 920 1,081 1,139 1,270 1,290
Toa Alta Municipio 1,258 1,478 1,557 1,736 1,764
Toa Baja Municipio 1,154 1,355 1,428 1,592 1,618
Trujillo Alto Municipio 1,286 1,510 1,591 1,774 1,803
Utuado Municipio 861 1,011 1,065 1,187 1,207
Vega Alta Municipio 986 1,158 1,220 1,360 1,382
Vega Baja Municipio 1,081 1,270 1,338 1,492 1,516
Vieques Municipio 967 1,136 1,197 1,335 1,356
Villalba Municipio 924 1,086 1,144 1,276 1,296
Yabucoa Municipio 993 1,166 1,229 1,370 1,392
Yauco Municipio 948 1,113 1,173 1,308 1,329

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Page Last Reviewed or Updated: 06-Sep-2016