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 Related Topic Local Standards: Housing and Utilities
