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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 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
Adjuntas Municipio

848

996

1,049

1,170

1,189

Aguada Municipio

940

1,104

1,163

1,297

1,318

Aguadilla Municipio

947

1,112

1,172

1,307

1,328

Aguas Buenas Municipio

941

1,105

1,164

1,298

1,319

Aibonito Municipio

911

1,070

1,127

1,257

1,277

Añasco Municipio

860

1,010

1,064

1,186

1,206

Arecibo Municipio

903

1,061

1,118

1,247

1,267

Arroyo Municipio

785

922

972

1,084

1,101

Barceloneta Municipio

865

1,015

1,070

1,193

1,212

Barranquitas Municipio

852

1,001

1,055

1,176

1,195

Bayamón Municipio

1,079

1,268

1,336

1,490

1,514

Cabo Rojo Municipio

907

1,066

1,123

1,252

1,272

Caguas Municipio

1,053

1,237

1,303

1,453

1,476

Camuy Municipio

869

1,020

1,075

1,199

1,218

Canóvanas Municipio

998

1,172

1,235

1,377

1,399

Carolina Municipio

1,113

1,307

1,377

1,535

1,560

Cataño Municipio

1,238

1,454

1,532

1,708

1,736

Cayey Municipio

987

1,160

1,222

1,363

1,385

Ceiba Municipio

835

981

1,034

1,153

1,172

Ciales Municipio

904

1,062

1,119

1,248

1,268

Cidra Municipio

1,008

1,183

1,247

1,390

1,413

Coamo Municipio

840

987

1,040

1,160

1,178

Comerío Municipio

884

1,038

1,094

1,220

1,240

Corozal Municipio

877

1,031

1,086

1,211

1,230

Culebra Municipio

1,203

1,413

1,489

1,660

1,687

Dorado Municipio

1,210

1,422

1,498

1,670

1,697

Fajardo Municipio

901

1,058

1,115

1,243

1,263

Florida Municipio

853

1,002

1,056

1,177

1,196

Guánica Municipio

800

940

990

1,104

1,122

Guayama Municipio

876

1,029

1,084

1,209

1,228

Guayanilla Municipio

869

1,021

1,076

1,200

1,219

Guaynabo Municipio

1,585

1,862

1,962

2,188

2,223

Gurabo Municipio

1,176

1,382

1,456

1,623

1,650

Hatillo Municipio

885

1,039

1,095

1,221

1,241

Hormigueros Municipio

856

1,005

1,059

1,181

1,200

Humacao Municipio

915

1,075

1,133

1,263

1,284

Isabela Municipio

870

1,022

1,077

1,201

1,220

Jayuya Municipio

766

900

948

1,057

1,074

Juana Díaz Municipio

898

1,054

1,111

1,239

1,259

Juncos Municipio

949

1,115

1,175

1,310

1,331

Lajas Municipio

860

1,010

1,064

1,186

1,206

Lares Municipio

793

931

981

1,094

1,111

Las Marías Municipio

830

975

1,027

1,145

1,164

Las Piedras Municipio

966

1,135

1,196

1,334

1,355

Loíza Municipio

906

1,064

1,121

1,250

1,270

Luquillo Municipio

932

1,095

1,154

1,287

1,307

Manatí Municipio

959

1,126

1,187

1,324

1,345

Maricao Municipio

709

832

877

978

994

Maunabo Municipio

843

990

1,043

1,163

1,182

Mayagüez Municipio

962

1,130

1,191

1,328

1,349

Moca Municipio

882

1,035

1,091

1,216

1,236

Morovis Municipio

844

992

1,045

1,165

1,184

Naguabo Municipio

858

1,008

1,062

1,184

1,203

Naranjito Municipio

858

1,008

1,062

1,184

1,203

Orocovis Municipio

819

962

1,014

1,131

1,149

Patillas Municipio

807

948

999

1,114

1,132

Peñuelas Municipio

817

959

1,011

1,127

1,145

Ponce Municipio

916

1,076

1,134

1,264

1,285

Quebradillas Municipio

871

1,023

1,078

1,202

1,221

Rincón Municipio

934

1,097

1,156

1,289

1,310

Río Grande Municipio

971

1,141

1,202

1,340

1,362

Sabana Grande Municipio

813

955

1,006

1,122

1,140

Salinas Municipio

816

958

1,010

1,126

1,144

San Germán Municipio

880

1,033

1,089

1,214

1,234

San Juan Municipio

1,248

1,465

1,544

1,722

1,749

San Lorenzo Municipio

940

1,104

1,163

1,297

1,318

San Sebastián Municipio

844

992

1,045

1,165

1,184

Santa Isabel Municipio

899

1,056

1,113

1,241

1,261

Toa Alta Municipio

1,192

1,400

1,475

1,645

1,671

Toa Baja Municipio

1,039

1,220

1,286

1,434

1,457

Trujillo Alto Municipio

1,197

1,406

1,482

1,652

1,679

Utuado Municipio

785

922

972

1,084

1,101

Vega Alta Municipio

997

1,171

1,234

1,376

1,398

Vega Baja Municipio

974

1,144

1,205

1,344

1,365

Vieques Municipio

871

1,023

1,078

1,202

1,221

Villalba Municipio

857

1,007

1,061

1,183

1,202

Yabucoa Municipio

894

1,051

1,107

1,234

1,254

Yauco Municipio

862

1,013

1,067

1,190

1,209


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Page Last Reviewed or Updated: 04-Apr-2017