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 26, 2021 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 2021 Published Housing and Utilities for a Family of 1 2021 Published Housing and Utilities for a Family of 2 2021 Published Housing and Utilities for a Family of 3 2021 Published Housing and Utilities for a Family of 4 2021 Published Housing and Utilities for a Family of 5
Adjuntas Municipio 924 1,085 1,143 1,274 1,295
Aguada Municipio 1,008 1,184 1,248 1,392 1,414
Aguadilla Municipio 953 1,119 1,179 1,315 1,336
Aguas Buenas Municipio 988 1,161 1,223 1,364 1,386
Aibonito Municipio 944 1,108 1,168 1,302 1,323
Añasco Municipio 906 1,064 1,121 1,250 1,270
Arecibo Municipio 879 1,033 1,088 1,213 1,233
Arroyo Municipio 835 980 1,033 1,152 1,170
Barceloneta Municipio 908 1,067 1,124 1,253 1,273
Barranquitas Municipio 890 1,045 1,101 1,228 1,247
Bayamón Municipio 1,055 1,239 1,306 1,456 1,480
Cabo Rojo Municipio 909 1,068 1,125 1,254 1,275
Caguas Municipio 1,046 1,229 1,295 1,444 1,467
Camuy Municipio 897 1,053 1,110 1,238 1,258
Canóvanas Municipio 1,063 1,248 1,315 1,466 1,490
Carolina Municipio 1,112 1,306 1,376 1,534 1,559
Cataño Municipio 1,083 1,272 1,340 1,494 1,518
Cayey Municipio 996 1,170 1,233 1,375 1,397
Ceiba Municipio 826 970 1,022 1,140 1,158
Ciales Municipio 808 949 1,000 1,115 1,133
Cidra Municipio 1,007 1,182 1,246 1,389 1,412
Coamo Municipio 879 1,033 1,088 1,213 1,233
Comerío Municipio 880 1,033 1,089 1,214 1,234
Corozal Municipio 892 1,048 1,104 1,231 1,251
Culebra Municipio 1,578 1,853 1,953 2,178 2,213
Dorado Municipio 1,304 1,532 1,614 1,800 1,829
Fajardo Municipio 907 1,065 1,122 1,251 1,271
Florida Municipio 831 976 1,028 1,146 1,165
Guánica Municipio 829 974 1,026 1,144 1,162
Guayama Municipio 864 1,014 1,069 1,192 1,211
Guayanilla Municipio 857 1,007 1,061 1,183 1,202
Guaynabo Municipio 1,503 1,765 1,860 2,074 2,107
Gurabo Municipio 1,189 1,397 1,472 1,641 1,668
Hatillo Municipio 957 1,125 1,185 1,321 1,343
Hormigueros Municipio 886 1,040 1,096 1,222 1,242
Humacao Municipio 943 1,107 1,167 1,301 1,322
Isabela Municipio 909 1,068 1,125 1,254 1,275
Jayuya Municipio 895 1,051 1,108 1,235 1,255
Juana Díaz Municipio 912 1,071 1,129 1,259 1,279
Juncos Municipio 926 1,088 1,146 1,278 1,298
Lajas Municipio 843 990 1,043 1,163 1,182
Lares Municipio 832 977 1,030 1,148 1,167
Las Marías Municipio 821 964 1,016 1,133 1,151
Las Piedras Municipio 995 1,168 1,231 1,373 1,395
Loíza Municipio 889 1,044 1,100 1,227 1,246
Luquillo Municipio 935 1,098 1,157 1,290 1,311
Manatí Municipio 939 1,103 1,162 1,296 1,317
Maricao Municipio 744 874 921 1,027 1,043
Maunabo Municipio 866 1,017 1,072 1,195 1,215
Mayagüez Municipio 931 1,093 1,152 1,284 1,305
Moca Municipio 956 1,123 1,183 1,319 1,340
Morovis Municipio 879 1,033 1,088 1,213 1,233
Naguabo Municipio 827 971 1,023 1,141 1,159
Naranjito Municipio 852 1,001 1,055 1,176 1,195
Orocovis Municipio 854 1,003 1,057 1,179 1,198
Patillas Municipio 828 973 1,025 1,143 1,161
Peñuelas Municipio 821 964 1,016 1,133 1,151
Ponce Municipio 920 1,081 1,139 1,270 1,290
Quebradillas Municipio 829 974 1,026 1,144 1,162
Rincón Municipio 1,057 1,241 1,308 1,458 1,482
Río Grande Municipio 1,010 1,186 1,250 1,394 1,416
Sabana Grande Municipio 880 1,033 1,089 1,214 1,234
Salinas Municipio 851 999 1,053 1,174 1,193
San Germán Municipio 894 1,051 1,107 1,234 1,254
San Juan Municipio 1,187 1,394 1,469 1,638 1,664
San Lorenzo Municipio 1,030 1,210 1,275 1,422 1,445
San Sebastián Municipio 934 1,097 1,156 1,289 1,310
Santa Isabel Municipio 916 1,076 1,134 1,264 1,285
Toa Alta Municipio 1,163 1,366 1,439 1,604 1,630
Toa Baja Municipio 1,013 1,190 1,254 1,398 1,421
Trujillo Alto Municipio 1,171 1,375 1,449 1,616 1,642
Utuado Municipio 895 1,051 1,108 1,235 1,255
Vega Alta Municipio 1,048 1,231 1,297 1,446 1,470
Vega Baja Municipio 989 1,162 1,224 1,365 1,387
Vieques Municipio 1,546 1,815 1,913 2,133 2,167
Villalba Municipio 931 1,093 1,152 1,284 1,305
Yabucoa Municipio 810 952 1,003 1,118 1,136
Yauco Municipio 865 1,016 1,071 1,194 1,213