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 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Adjuntas Municipio 953 1,119 1,179 1,315 1,336
Aguada Municipio 1,009 1,185 1,249 1,393 1,415
Aguadilla Municipio 947 1,112 1,172 1,307 1,328
Aguas Buenas Municipio 973 1,143 1,204 1,342 1,364
Aibonito Municipio 958 1,126 1,186 1,322 1,344
Añasco Municipio 901 1,058 1,115 1,243 1,263
Arecibo Municipio 889 1,044 1,100 1,227 1,246
Arroyo Municipio 818 960 1,012 1,128 1,147
Barceloneta Municipio 884 1,038 1,094 1,220 1,240
Barranquitas Municipio 918 1,078 1,136 1,267 1,287
Bayamón Municipio 1,074 1,261 1,329 1,482 1,506
Cabo Rojo Municipio 932 1,094 1,153 1,286 1,306
Caguas Municipio 1,065 1,251 1,318 1,470 1,493
Camuy Municipio 886 1,040 1,096 1,222 1,242
Canóvanas Municipio 1,063 1,249 1,316 1,467 1,491
Carolina Municipio 1,134 1,331 1,403 1,564 1,590
Cataño Municipio 1,112 1,306 1,376 1,534 1,559
Cayey Municipio 1,001 1,176 1,239 1,381 1,404
Ceiba Municipio 842 989 1,042 1,162 1,181
Ciales Municipio 845 993 1,046 1,166 1,185
Cidra Municipio 1,029 1,208 1,273 1,419 1,442
Coamo Municipio 881 1,034 1,090 1,215 1,235
Comerío Municipio 865 1,016 1,071 1,194 1,213
Corozal Municipio 871 1,023 1,078 1,202 1,221
Culebra Municipio 1,491 1,751 1,845 2,057 2,090
Dorado Municipio 1,308 1,536 1,619 1,805 1,834
Fajardo Municipio 917 1,077 1,135 1,266 1,286
Florida Municipio 836 982 1,035 1,154 1,173
Guánica Municipio 798 938 988 1,102 1,119
Guayama Municipio 872 1,024 1,079 1,203 1,223
Guayanilla Municipio 843 990 1,043 1,163 1,182
Guaynabo Municipio 1,516 1,780 1,876 2,092 2,126
Gurabo Municipio 1,208 1,419 1,495 1,667 1,694
Hatillo Municipio 930 1,092 1,151 1,283 1,304
Hormigueros Municipio 909 1,068 1,125 1,254 1,275
Humacao Municipio 937 1,101 1,160 1,293 1,314
Isabela Municipio 892 1,048 1,104 1,231 1,251
Jayuya Municipio 873 1,025 1,080 1,204 1,224
Juana Díaz Municipio 932 1,095 1,154 1,287 1,307
Juncos Municipio 928 1,089 1,148 1,280 1,301
Lajas Municipio 853 1,002 1,056 1,177 1,196
Lares Municipio 835 981 1,034 1,153 1,172
Las Marías Municipio 814 957 1,008 1,124 1,142
Las Piedras Municipio 1,017 1,195 1,259 1,404 1,426
Loíza Municipio 909 1,068 1,125 1,254 1,275
Luquillo Municipio 930 1,092 1,151 1,283 1,304
Manatí Municipio 952 1,118 1,178 1,313 1,335
Maricao Municipio 760 893 941 1,049 1,066
Maunabo Municipio 886 1,041 1,097 1,223 1,243
Mayagüez Municipio 942 1,107 1,166 1,300 1,321
Moca Municipio 957 1,124 1,184 1,320 1,341
Morovis Municipio 908 1,067 1,124 1,253 1,273
Naguabo Municipio 865 1,015 1,070 1,193 1,212
Naranjito Municipio 854 1,003 1,057 1,179 1,198
Orocovis Municipio 918 1,078 1,136 1,267 1,287
Patillas Municipio 860 1,010 1,064 1,186 1,206
Peñuelas Municipio 818 960 1,012 1,128 1,147
Ponce Municipio 940 1,104 1,163 1,297 1,318
Quebradillas Municipio 873 1,026 1,081 1,205 1,225
Rincón Municipio 1,012 1,188 1,252 1,396 1,419
Río Grande Municipio 1,008 1,184 1,248 1,392 1,414
Sabana Grande Municipio 852 1,001 1,055 1,176 1,195
Salinas Municipio 835 981 1,034 1,153 1,172
San Germán Municipio 892 1,048 1,104 1,231 1,251
San Juan Municipio 1,213 1,424 1,501 1,674 1,701
San Lorenzo Municipio 1,026 1,205 1,270 1,416 1,439
San Sebastián Municipio 935 1,098 1,157 1,290 1,311
Santa Isabel Municipio 932 1,095 1,154 1,287 1,307
Toa Alta Municipio 1,190 1,398 1,473 1,642 1,669
Toa Baja Municipio 1,036 1,217 1,282 1,429 1,453
Trujillo Alto Municipio 1,180 1,386 1,460 1,628 1,654
Utuado Municipio 852 1,000 1,054 1,175 1,194
Vega Alta Municipio 1,080 1,269 1,337 1,491 1,515
Vega Baja Municipio 1,008 1,184 1,248 1,392 1,414
Vieques Municipio 1,411 1,657 1,746 1,947 1,978
Villalba Municipio 945 1,109 1,169 1,303 1,324
Yabucoa Municipio 825 969 1,021 1,138 1,157
Yauco Municipio 892 1,048 1,104 1,231 1,251