Puerto Rico - Local Standards: Housing and Utilities

 

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