Florida - 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 24, 2023 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 2023
Published
ALE Housing Expense for a Family of 1
2023
Published
ALE Housing Expense for a Family of 2
2023
Published
 ALE Housing Expense for a Family of 3
2023
Published ALE Housing Expense for a Family of 4
2023
Published
ALE Housing Expense for a Family of 5
Alachua County 1,699 1,996 2,103 2,345 2,383
Baker County 1,539 1,808 1,905 2,124 2,158
Bay County 1,694 1,990 2,097 2,338 2,376
Bradford County 1,421 1,669 1,759 1,961 1,993
Brevard County 1,694 1,990 2,097 2,338 2,376
Broward County 2,193 2,576 2,714 3,026 3,075
Calhoun County 1,280 1,503 1,584 1,766 1,795
Charlotte County 1,630 1,914 2,017 2,249 2,285
Citrus County 1,338 1,572 1,656 1,846 1,876
Clay County 1,677 1,969 2,075 2,314 2,351
Collier County 2,169 2,547 2,684 2,993 3,041
Columbia County 1,392 1,635 1,723 1,921 1,952
DeSoto County 1,352 1,588 1,673 1,865 1,896
Dixie County 1,281 1,505 1,586 1,768 1,797
Duval County 1,690 1,985 2,092 2,333 2,370
Escambia County 1,565 1,838 1,937 2,160 2,195
Flagler County 1,631 1,915 2,018 2,250 2,286
Franklin County 1,539 1,808 1,905 2,124 2,158
Gadsden County 1,391 1,633 1,721 1,919 1,950
Gilchrist County 1,345 1,580 1,665 1,856 1,886
Glades County 1,349 1,585 1,670 1,862 1,892
Gulf County 1,565 1,838 1,937 2,160 2,195
Hamilton County 1,258 1,478 1,557 1,736 1,764
Hardee County 1,370 1,610 1,696 1,891 1,922
Hendry County 1,414 1,661 1,750 1,951 1,983
Hernando County 1,489 1,749 1,843 2,055 2,088
Highlands County 1,325 1,556 1,640 1,829 1,858
Hillsborough County 1,881 2,209 2,328 2,596 2,638
Holmes County 1,223 1,436 1,513 1,687 1,714
Indian River County 1,645 1,932 2,036 2,270 2,307
Jackson County 1,279 1,502 1,583 1,765 1,794
Jefferson County 1,472 1,729 1,822 2,032 2,064
Lafayette County 1,525 1,791 1,887 2,104 2,138
Lake County 1,684 1,978 2,084 2,324 2,361
Lee County 1,781 2,092 2,204 2,457 2,497
Leon County 1,732 2,034 2,143 2,389 2,428
Levy County 1,369 1,608 1,694 1,889 1,919
Liberty County 1,328 1,559 1,643 1,832 1,862
Madison County 1,336 1,569 1,653 1,843 1,873
Manatee County 1,892 2,223 2,342 2,611 2,653
Marion County 1,399 1,644 1,732 1,931 1,962
Martin County 2,070 2,431 2,562 2,857 2,903
Miami-Dade County 2,212 2,598 2,738 3,053 3,102
Monroe County 3,060 3,594 3,787 4,223 4,291
Nassau County 1,799 2,112 2,226 2,482 2,522
Okaloosa County 1,825 2,144 2,259 2,519 2,559
Okeechobee County 1,423 1,671 1,761 1,964 1,995
Orange County 1,894 2,224 2,344 2,614 2,656
Osceola County 1,741 2,045 2,155 2,403 2,442
Palm Beach County 2,156 2,532 2,668 2,975 3,023
Pasco County 1,740 2,044 2,154 2,402 2,440
Pinellas County 1,845 2,168 2,284 2,547 2,588
Polk County 1,595 1,873 1,974 2,201 2,237
Putnam County 1,356 1,592 1,678 1,871 1,901
St. Johns County 2,128 2,500 2,634 2,937 2,984
St. Lucie County 1,754 2,060 2,171 2,421 2,460
Santa Rosa County 1,747 2,052 2,162 2,411 2,450
Sarasota County 1,812 2,128 2,242 2,500 2,540
Seminole County 1,907 2,240 2,360 2,631 2,674
Sumter County 1,601 1,881 1,982 2,210 2,246
Suwannee County 1,289 1,514 1,595 1,778 1,807
Taylor County 1,361 1,599 1,685 1,879 1,909
Union County 1,354 1,591 1,676 1,869 1,899
Volusia County 1,605 1,886 1,987 2,216 2,251
Wakulla County 1,571 1,845 1,944 2,168 2,203
Walton County 1,849 2,171 2,288 2,551 2,592
Washington County 1,386 1,628 1,715 1,912 1,943