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 April 24, 2023 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
Municipio 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Adjuntas Municipio 1,035 1,216 1,281 1,428 1,451
Aguada Municipio 1,165 1,368 1,442 1,608 1,634
Aguadilla Municipio 1,097 1,289 1,358 1,514 1,539
Aguas Buenas Municipio 1,134 1,332 1,404 1,565 1,591
Aibonito Municipio 1,033 1,214 1,279 1,426 1,449
Añasco Municipio 1,048 1,231 1,297 1,446 1,470
Arecibo Municipio 987 1,159 1,221 1,361 1,383
Arroyo Municipio 884 1,038 1,094 1,220 1,240
Barceloneta Municipio 1,065 1,251 1,318 1,470 1,493
Barranquitas Municipio 1,018 1,196 1,260 1,405 1,428
Bayamón Municipio 1,193 1,402 1,477 1,647 1,673
Cabo Rojo Municipio 1,033 1,213 1,278 1,425 1,448
Caguas Municipio 1,172 1,377 1,451 1,618 1,644
Camuy Municipio 1,031 1,211 1,276 1,423 1,446
Canóvanas Municipio 1,206 1,417 1,493 1,665 1,692
Carolina Municipio 1,268 1,489 1,569 1,749 1,778
Cataño Municipio 1,269 1,491 1,571 1,752 1,780
Cayey Municipio 1,161 1,364 1,437 1,602 1,628
Ceiba Municipio 931 1,093 1,152 1,284 1,305
Ciales Municipio 937 1,101 1,160 1,293 1,314
Cidra Municipio 1,122 1,317 1,388 1,548 1,573
Coamo Municipio 1,031 1,211 1,276 1,423 1,446
Comerío Municipio 997 1,171 1,234 1,376 1,398
Corozal Municipio 1,040 1,221 1,287 1,435 1,458
Culebra Municipio 1,547 1,816 1,914 2,134 2,169
Dorado Municipio 1,475 1,733 1,826 2,036 2,069
Fajardo Municipio 1,003 1,178 1,241 1,384 1,406
Florida Municipio 929 1,091 1,150 1,282 1,303
Guánica Municipio 993 1,166 1,229 1,370 1,392
Guayama Municipio 957 1,125 1,185 1,321 1,343
Guayanilla Municipio 1,032 1,212 1,277 1,424 1,447
Guaynabo Municipio 1,601 1,881 1,982 2,210 2,246
Gurabo Municipio 1,318 1,548 1,631 1,819 1,848
Hatillo Municipio 1,096 1,288 1,357 1,513 1,537
Hormigueros Municipio 985 1,157 1,219 1,359 1,381
Humacao Municipio 1,075 1,262 1,330 1,483 1,507
Isabela Municipio 1,027 1,206 1,271 1,417 1,440
Jayuya Municipio 997 1,171 1,234 1,376 1,398
Juana Díaz Municipio 1,058 1,242 1,309 1,460 1,483
Juncos Municipio 1,062 1,247 1,314 1,465 1,489
Lajas Municipio 878 1,032 1,087 1,212 1,232
Lares Municipio 961 1,128 1,189 1,326 1,347
Las Marías Municipio 938 1,102 1,161 1,295 1,315
Las Piedras Municipio 1,086 1,275 1,344 1,499 1,523
Loíza Municipio 1,012 1,189 1,253 1,397 1,420
Luquillo Municipio 1,058 1,242 1,309 1,460 1,483
Manatí Municipio 1,055 1,239 1,306 1,456 1,480
Maricao Municipio 858 1,008 1,062 1,184 1,203
Maunabo Municipio 967 1,136 1,197 1,335 1,356
Mayagüez Municipio 1,075 1,262 1,330 1,483 1,507
Moca Municipio 1,027 1,206 1,271 1,417 1,440
Morovis Municipio 1,011 1,187 1,251 1,395 1,417
Naguabo Municipio 927 1,089 1,147 1,279 1,300
Naranjito Municipio 1,002 1,177 1,240 1,383 1,405
Orocovis Municipio 969 1,138 1,199 1,337 1,358
Patillas Municipio 943 1,107 1,167 1,301 1,322
Peñuelas Municipio 975 1,145 1,207 1,346 1,368
Ponce Municipio 1,052 1,236 1,302 1,452 1,475
Quebradillas Municipio 963 1,131 1,192 1,329 1,351
Rincón Municipio 1,185 1,391 1,466 1,635 1,661
Río Grande Municipio 1,152 1,353 1,426 1,590 1,616
Sabana Grande Municipio 973 1,143 1,204 1,342 1,364
Salinas Municipio 961 1,128 1,189 1,326 1,347
San Germán Municipio 1,018 1,196 1,260 1,405 1,428
San Juan Municipio 1,352 1,588 1,673 1,865 1,896
San Lorenzo Municipio 1,122 1,318 1,389 1,549 1,574
San Sebastián Municipio 998 1,172 1,235 1,377 1,399
Santa Isabel Municipio 1,108 1,301 1,371 1,529 1,553
Toa Alta Municipio 1,318 1,548 1,631 1,819 1,848
Toa Baja Municipio 1,168 1,372 1,446 1,612 1,638
Trujillo Alto Municipio 1,321 1,552 1,635 1,823 1,852
Utuado Municipio 990 1,163 1,225 1,366 1,388
Vega Alta Municipio 1,172 1,376 1,450 1,617 1,643
Vega Baja Municipio 1,132 1,330 1,401 1,562 1,587
Vieques Municipio 1,515 1,779 1,875 2,091 2,124
Villalba Municipio 1,050 1,234 1,300 1,450 1,473
Yabucoa Municipio 956 1,123 1,183 1,319 1,340
Yauco Municipio 1,008 1,184 1,248 1,392 1,414