Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 25, 2022 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 2022 Published ALE Housing Expense for a Family of 1 2022 Published ALE Housing Expense for a Family of 2 2022 Published ALE Housing Expense for a Family of 3 2022 Published ALE Housing Expense for a Family of 4 2022 Published ALE Housing Expense for a Family of 5 Adjuntas Municipio 1,014 1,191 1,255 1,399 1,422 Aguada Municipio 1,105 1,297 1,367 1,524 1,549 Aguadilla Municipio 1,046 1,228 1,294 1,443 1,466 Aguas Buenas Municipio 1,083 1,272 1,340 1,494 1,518 Aibonito Municipio 1,035 1,216 1,281 1,428 1,451 Añasco Municipio 994 1,167 1,230 1,371 1,394 Arecibo Municipio 966 1,134 1,195 1,332 1,354 Arroyo Municipio 918 1,078 1,136 1,267 1,287 Barceloneta Municipio 997 1,171 1,234 1,376 1,398 Barranquitas Municipio 977 1,147 1,209 1,348 1,370 Bayamón Municipio 1,155 1,357 1,430 1,594 1,620 Cabo Rojo Municipio 998 1,172 1,235 1,377 1,399 Caguas Municipio 1,146 1,346 1,418 1,581 1,607 Camuy Municipio 985 1,157 1,219 1,359 1,381 Canóvanas Municipio 1,163 1,366 1,439 1,604 1,630 Carolina Municipio 1,217 1,429 1,506 1,679 1,706 Cataño Municipio 1,185 1,392 1,467 1,636 1,662 Cayey Municipio 1,092 1,282 1,351 1,506 1,531 Ceiba Municipio 908 1,067 1,124 1,253 1,273 Ciales Municipio 889 1,044 1,100 1,227 1,246 Cidra Municipio 1,104 1,296 1,366 1,523 1,548 Coamo Municipio 966 1,134 1,195 1,332 1,354 Comerío Municipio 966 1,135 1,196 1,334 1,355 Corozal Municipio 979 1,150 1,212 1,351 1,373 Culebra Municipio 1,718 2,018 2,126 2,370 2,409 Dorado Municipio 1,423 1,671 1,761 1,964 1,995 Fajardo Municipio 995 1,168 1,231 1,373 1,395 Florida Municipio 913 1,072 1,130 1,260 1,280 Guánica Municipio 911 1,070 1,128 1,258 1,278 Guayama Municipio 949 1,115 1,175 1,310 1,331 Guayanilla Municipio 942 1,107 1,166 1,300 1,321 Guaynabo Municipio 1,637 1,923 2,026 2,259 2,295 Gurabo Municipio 1,300 1,527 1,609 1,794 1,823 Hatillo Municipio 1,050 1,233 1,299 1,448 1,472 Hormigueros Municipio 973 1,143 1,204 1,342 1,364 Humacao Municipio 1,034 1,215 1,280 1,427 1,450 Isabela Municipio 998 1,172 1,235 1,377 1,399 Jayuya Municipio 983 1,155 1,217 1,357 1,379 Juana Díaz Municipio 1,001 1,176 1,239 1,381 1,404 Juncos Municipio 1,016 1,194 1,258 1,403 1,425 Lajas Municipio 927 1,089 1,147 1,279 1,300 Lares Municipio 915 1,075 1,133 1,263 1,284 Las Marías Municipio 903 1,060 1,117 1,245 1,266 Las Piedras Municipio 1,090 1,280 1,349 1,504 1,528 Loíza Municipio 976 1,146 1,208 1,347 1,369 Luquillo Municipio 1,025 1,204 1,269 1,415 1,438 Manatí Municipio 1,030 1,210 1,275 1,422 1,445 Maricao Municipio 820 963 1,015 1,132 1,150 Maunabo Municipio 952 1,118 1,178 1,313 1,335 Mayagüez Municipio 1,021 1,200 1,264 1,409 1,432 Moca Municipio 1,048 1,231 1,297 1,446 1,470 Morovis Municipio 966 1,134 1,195 1,332 1,354 Naguabo Municipio 909 1,068 1,125 1,254 1,275 Naranjito Municipio 936 1,100 1,159 1,292 1,313 Orocovis Municipio 938 1,102 1,161 1,295 1,315 Patillas Municipio 911 1,070 1,127 1,257 1,277 Peñuelas Municipio 903 1,060 1,117 1,245 1,266 Ponce Municipio 1,010 1,186 1,250 1,394 1,416 Quebradillas Municipio 911 1,070 1,128 1,258 1,278 Rincón Municipio 1,157 1,359 1,432 1,597 1,622 Río Grande Municipio 1,106 1,299 1,369 1,526 1,551 Sabana Grande Municipio 966 1,135 1,196 1,334 1,355 Salinas Municipio 935 1,098 1,157 1,290 1,311 San Germán Municipio 983 1,154 1,216 1,356 1,378 San Juan Municipio 1,298 1,524 1,606 1,791 1,820 San Lorenzo Municipio 1,129 1,326 1,397 1,558 1,583 San Sebastián Municipio 1,025 1,203 1,268 1,414 1,437 Santa Isabel Municipio 1,006 1,182 1,245 1,388 1,411 Toa Alta Municipio 1,271 1,493 1,573 1,754 1,782 Toa Baja Municipio 1,109 1,303 1,373 1,531 1,556 Trujillo Alto Municipio 1,279 1,502 1,583 1,765 1,794 Utuado Municipio 983 1,155 1,217 1,357 1,379 Vega Alta Municipio 1,147 1,348 1,420 1,583 1,609 Vega Baja Municipio 1,084 1,273 1,341 1,495 1,519 Vieques Municipio 1,683 1,977 2,083 2,323 2,360 Villalba Municipio 1,021 1,200 1,264 1,409 1,432 Yabucoa Municipio 892 1,048 1,104 1,231 1,251 Yauco Municipio 951 1,117 1,177 1,312 1,334 Related Topic Local Standards: Housing and Utilities