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 Adjuntas Municipio 953 1,119 1,179 1,315 1,336 Aguada Municipio 1,009 1,185 1,249 1,393 1,415 Aguadilla Municipio 947 1,112 1,172 1,307 1,328 Aguas Buenas Municipio 973 1,143 1,204 1,342 1,364 Aibonito Municipio 958 1,126 1,186 1,322 1,344 Añasco Municipio 901 1,058 1,115 1,243 1,263 Arecibo Municipio 889 1,044 1,100 1,227 1,246 Arroyo Municipio 818 960 1,012 1,128 1,147 Barceloneta Municipio 884 1,038 1,094 1,220 1,240 Barranquitas Municipio 918 1,078 1,136 1,267 1,287 Bayamón Municipio 1,074 1,261 1,329 1,482 1,506 Cabo Rojo Municipio 932 1,094 1,153 1,286 1,306 Caguas Municipio 1,065 1,251 1,318 1,470 1,493 Camuy Municipio 886 1,040 1,096 1,222 1,242 Canóvanas Municipio 1,063 1,249 1,316 1,467 1,491 Carolina Municipio 1,134 1,331 1,403 1,564 1,590 Cataño Municipio 1,112 1,306 1,376 1,534 1,559 Cayey Municipio 1,001 1,176 1,239 1,381 1,404 Ceiba Municipio 842 989 1,042 1,162 1,181 Ciales Municipio 845 993 1,046 1,166 1,185 Cidra Municipio 1,029 1,208 1,273 1,419 1,442 Coamo Municipio 881 1,034 1,090 1,215 1,235 Comerío Municipio 865 1,016 1,071 1,194 1,213 Corozal Municipio 871 1,023 1,078 1,202 1,221 Culebra Municipio 1,491 1,751 1,845 2,057 2,090 Dorado Municipio 1,308 1,536 1,619 1,805 1,834 Fajardo Municipio 917 1,077 1,135 1,266 1,286 Florida Municipio 836 982 1,035 1,154 1,173 Guánica Municipio 798 938 988 1,102 1,119 Guayama Municipio 872 1,024 1,079 1,203 1,223 Guayanilla Municipio 843 990 1,043 1,163 1,182 Guaynabo Municipio 1,516 1,780 1,876 2,092 2,126 Gurabo Municipio 1,208 1,419 1,495 1,667 1,694 Hatillo Municipio 930 1,092 1,151 1,283 1,304 Hormigueros Municipio 909 1,068 1,125 1,254 1,275 Humacao Municipio 937 1,101 1,160 1,293 1,314 Isabela Municipio 892 1,048 1,104 1,231 1,251 Jayuya Municipio 873 1,025 1,080 1,204 1,224 Juana Díaz Municipio 932 1,095 1,154 1,287 1,307 Juncos Municipio 928 1,089 1,148 1,280 1,301 Lajas Municipio 853 1,002 1,056 1,177 1,196 Lares Municipio 835 981 1,034 1,153 1,172 Las Marías Municipio 814 957 1,008 1,124 1,142 Las Piedras Municipio 1,017 1,195 1,259 1,404 1,426 Loíza Municipio 909 1,068 1,125 1,254 1,275 Luquillo Municipio 930 1,092 1,151 1,283 1,304 Manatí Municipio 952 1,118 1,178 1,313 1,335 Maricao Municipio 760 893 941 1,049 1,066 Maunabo Municipio 886 1,041 1,097 1,223 1,243 Mayagüez Municipio 942 1,107 1,166 1,300 1,321 Moca Municipio 957 1,124 1,184 1,320 1,341 Morovis Municipio 908 1,067 1,124 1,253 1,273 Naguabo Municipio 865 1,015 1,070 1,193 1,212 Naranjito Municipio 854 1,003 1,057 1,179 1,198 Orocovis Municipio 918 1,078 1,136 1,267 1,287 Patillas Municipio 860 1,010 1,064 1,186 1,206 Peñuelas Municipio 818 960 1,012 1,128 1,147 Ponce Municipio 940 1,104 1,163 1,297 1,318 Quebradillas Municipio 873 1,026 1,081 1,205 1,225 Rincón Municipio 1,012 1,188 1,252 1,396 1,419 Río Grande Municipio 1,008 1,184 1,248 1,392 1,414 Sabana Grande Municipio 852 1,001 1,055 1,176 1,195 Salinas Municipio 835 981 1,034 1,153 1,172 San Germán Municipio 892 1,048 1,104 1,231 1,251 San Juan Municipio 1,213 1,424 1,501 1,674 1,701 San Lorenzo Municipio 1,026 1,205 1,270 1,416 1,439 San Sebastián Municipio 935 1,098 1,157 1,290 1,311 Santa Isabel Municipio 932 1,095 1,154 1,287 1,307 Toa Alta Municipio 1,190 1,398 1,473 1,642 1,669 Toa Baja Municipio 1,036 1,217 1,282 1,429 1,453 Trujillo Alto Municipio 1,180 1,386 1,460 1,628 1,654 Utuado Municipio 852 1,000 1,054 1,175 1,194 Vega Alta Municipio 1,080 1,269 1,337 1,491 1,515 Vega Baja Municipio 1,008 1,184 1,248 1,392 1,414 Vieques Municipio 1,411 1,657 1,746 1,947 1,978 Villalba Municipio 945 1,109 1,169 1,303 1,324 Yabucoa Municipio 825 969 1,021 1,138 1,157 Yauco Municipio 892 1,048 1,104 1,231 1,251 Related Topics Local Standards: Housing and Utilities
