Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 30, 2020 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 2020 Published Housing and Utilities for a Family of 1 2020 Published Housing and Utilities for a Family of 2 2020 Published Housing and Utilities for a Family of 3 2020 Published Housing and Utilities for a Family of 4 2020 Published Housing and Utilities for a Family of 5
Alachua County 1,451 1,704 1,796 2,003 2,035
Baker County 1,279 1,502 1,583 1,765 1,794
Bay County 1,417 1,665 1,754 1,956 1,987
Bradford County 1,132 1,330 1,401 1,562 1,587
Brevard County 1,381 1,622 1,709 1,906 1,936
Broward County 1,780 2,091 2,203 2,456 2,496
Calhoun County 1,063 1,248 1,315 1,466 1,490
Charlotte County 1,332 1,565 1,649 1,839 1,868
Citrus County 1,101 1,293 1,363 1,520 1,544
Clay County 1,405 1,650 1,739 1,939 1,970
Collier County 1,770 2,078 2,190 2,442 2,481
Columbia County 1,168 1,371 1,445 1,611 1,637
DeSoto County 1,175 1,380 1,454 1,621 1,647
Dixie County 982 1,153 1,215 1,355 1,377
Duval County 1,417 1,665 1,754 1,956 1,987
Escambia County 1,286 1,511 1,592 1,775 1,804
Flagler County 1,355 1,591 1,677 1,870 1,900
Franklin County 1,376 1,616 1,703 1,899 1,929
Gadsden County 1,177 1,383 1,457 1,625 1,651
Gilchrist County 1,141 1,340 1,412 1,574 1,600
Glades County 1,154 1,355 1,428 1,592 1,618
Gulf County 1,235 1,450 1,528 1,704 1,731
Hamilton County 1,102 1,294 1,364 1,521 1,545
Hardee County 1,096 1,287 1,356 1,512 1,536
Hendry County 1,098 1,290 1,359 1,515 1,540
Hernando County 1,176 1,382 1,456 1,623 1,650
Highlands County 1,075 1,262 1,330 1,483 1,507
Hillsborough County 1,524 1,790 1,886 2,103 2,137
Holmes County 1,077 1,265 1,333 1,486 1,510
Indian River County 1,360 1,597 1,683 1,877 1,907
Jackson County 1,103 1,295 1,365 1,522 1,547
Jefferson County 1,231 1,445 1,523 1,698 1,726
Lafayette County 1,290 1,516 1,597 1,781 1,809
Lake County 1,347 1,582 1,667 1,859 1,889
Lee County 1,458 1,713 1,805 2,013 2,045
Leon County 1,472 1,729 1,822 2,032 2,064
Levy County 1,107 1,300 1,370 1,528 1,552
Liberty County 1,079 1,268 1,336 1,490 1,514
Madison County 1,103 1,295 1,365 1,522 1,547
Manatee County 1,547 1,816 1,914 2,134 2,169
Marion County 1,164 1,367 1,440 1,606 1,632
Martin County 1,688 1,982 2,089 2,329 2,367
Miami-Dade County 1,757 2,063 2,174 2,424 2,463
Monroe County 2,374 2,788 2,938 3,276 3,329
Nassau County 1,477 1,735 1,828 2,038 2,071
Okaloosa County 1,520 1,785 1,881 2,097 2,131
Okeechobee County 1,153 1,354 1,427 1,591 1,617
Orange County 1,542 1,811 1,908 2,127 2,162
Osceola County 1,415 1,662 1,751 1,952 1,984
Palm Beach County 1,757 2,063 2,174 2,424 2,463
Pasco County 1,394 1,637 1,725 1,923 1,954
Pinellas County 1,490 1,750 1,844 2,056 2,089
Polk County 1,296 1,522 1,604 1,788 1,817
Putnam County 1,050 1,233 1,299 1,448 1,472
Santa Rosa County 1,450 1,703 1,794 2,000 2,033
Sarasota County 1,487 1,746 1,840 2,052 2,085
Seminole County 1,538 1,807 1,904 2,123 2,157
St. Johns County 1,774 2,083 2,195 2,447 2,487
St. Lucie County 1,413 1,660 1,749 1,950 1,982
Sumter County 1,303 1,531 1,613 1,798 1,828
Suwannee County 1,127 1,324 1,395 1,555 1,581
Taylor County 1,157 1,359 1,432 1,597 1,622
Union County 1,174 1,379 1,453 1,620 1,646
Volusia County 1,319 1,550 1,633 1,821 1,850
Wakulla County 1,292 1,517 1,599 1,783 1,812
Walton County 1,460 1,715 1,807 2,015 2,047
Washington County 1,142 1,341 1,413 1,575 1,601