Florida - 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 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5
Alachua County $1,735 $2,038 $2,147 $2,394 $2,433
Baker County $1,547 $1,817 $1,915 $2,135 $2,170
Bay County $1,706 $2,003 $2,111 $2,354 $2,392
Bradford County $1,395 $1,639 $1,727 $1,926 $1,957
Brevard County $1,740 $2,044 $2,154 $2,402 $2,440
Broward County $2,270 $2,667 $2,810 $3,133 $3,184
Calhoun County $1,333 $1,566 $1,650 $1,840 $1,869
Charlotte County $1,678 $1,971 $2,077 $2,316 $2,353
Citrus County $1,361 $1,598 $1,684 $1,878 $1,908
Clay County $1,701 $1,998 $2,105 $2,347 $2,385
Collier County $2,203 $2,587 $2,726 $3,039 $3,089
Columbia County $1,458 $1,713 $1,805 $2,013 $2,045
DeSoto County $1,379 $1,620 $1,707 $1,903 $1,934
Dixie County $1,311 $1,539 $1,622 $1,809 $1,838
Duval County $1,723 $2,024 $2,133 $2,378 $2,417
Escambia County $1,608 $1,889 $1,990 $2,219 $2,255
Flagler County $1,690 $1,984 $2,091 $2,331 $2,369
Franklin County $1,492 $1,752 $1,846 $2,058 $2,092
Gadsden County $1,407 $1,652 $1,741 $1,941 $1,973
Gilchrist County $1,471 $1,728 $1,821 $2,030 $2,063
Glades County $1,340 $1,573 $1,658 $1,849 $1,879
Gulf County $1,483 $1,741 $1,835 $2,046 $2,079
Hamilton County $1,295 $1,521 $1,603 $1,787 $1,816
Hardee County $1,391 $1,634 $1,722 $1,920 $1,951
Hendry County $1,452 $1,705 $1,797 $2,004 $2,036
Hernando County $1,526 $1,792 $1,888 $2,105 $2,139
Highlands County $1,412 $1,658 $1,747 $1,948 $1,979
Hillsborough County $1,912 $2,245 $2,366 $2,638 $2,681
Holmes County $1,314 $1,543 $1,626 $1,813 $1,842
Indian River County $1,679 $1,972 $2,078 $2,317 $2,354
Jackson County $1,271 $1,493 $1,573 $1,754 $1,782
Jefferson County $1,538 $1,807 $1,904 $2,123 $2,157
Lafayette County $1,431 $1,681 $1,771 $1,975 $2,007
Lake County $1,717 $2,017 $2,125 $2,369 $2,408
Lee County $1,815 $2,131 $2,246 $2,504 $2,545
Leon County $1,752 $2,057 $2,168 $2,417 $2,456
Levy County $1,391 $1,634 $1,722 $1,920 $1,951
Liberty County $1,260 $1,480 $1,560 $1,739 $1,767
Madison County $1,324 $1,554 $1,638 $1,826 $1,856
Manatee County $1,964 $2,307 $2,431 $2,711 $2,754
Marion County $1,445 $1,697 $1,788 $1,994 $2,026
Martin County $2,031 $2,385 $2,513 $2,802 $2,847
Miami-Dade County $2,291 $2,691 $2,836 $3,162 $3,213
Monroe County $3,065 $3,600 $3,793 $4,229 $4,297
Nassau County $1,796 $2,110 $2,223 $2,479 $2,519
Okaloosa County $1,850 $2,172 $2,289 $2,552 $2,593
Okeechobee County $1,488 $1,748 $1,842 $2,054 $2,087
Orange County $1,951 $2,292 $2,415 $2,693 $2,736
Osceola County $1,796 $2,110 $2,223 $2,479 $2,519
Palm Beach County $2,215 $2,601 $2,741 $3,056 $3,106
Pasco County $1,760 $2,067 $2,178 $2,428 $2,468
Pinellas County $1,868 $2,194 $2,312 $2,578 $2,619
Polk County $1,635 $1,921 $2,024 $2,257 $2,293
Putnam County $1,375 $1,615 $1,702 $1,898 $1,928
St. Johns County $2,160 $2,537 $2,673 $2,980 $3,029
St. Lucie County $1,815 $2,131 $2,246 $2,504 $2,545
Santa Rosa County $1,787 $2,099 $2,212 $2,466 $2,506
Sarasota County $1,862 $2,187 $2,305 $2,570 $2,612
Seminole County $1,940 $2,279 $2,401 $2,677 $2,720
Sumter County $1,659 $1,948 $2,053 $2,289 $2,326
Suwannee County $1,333 $1,566 $1,650 $1,840 $1,869
Taylor County $1,379 $1,620 $1,707 $1,903 $1,934
Union County $1,324 $1,554 $1,638 $1,826 $1,856
Volusia County $1,643 $1,929 $2,033 $2,267 $2,303
Wakulla County $1,553 $1,824 $1,922 $2,143 $2,178
Walton County $1,957 $2,298 $2,422 $2,701 $2,744
Washington County $1,423 $1,671 $1,761 $1,964 $1,995