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 Related Topic Local Standards: Housing and Utilities