Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 22, 2024 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 2024 Published ALE Housing Expense for a Family of 1 2024 Published ALE Housing Expense for a Family of 2 2024 Published ALE Housing Expense for a Family of 3 2024 Published ALE Housing Expense for a Family of 4 2024 Published ALE Housing Expense for a Family of 5 Adjuntas Municipio $963 $1,131 $1,192 $1,329 $1,351 Aguada Municipio $1,071 $1,258 $1,326 $1,478 $1,502 Aguadilla Municipio $1,056 $1,240 $1,307 $1,457 $1,481 Aguas Buenas Municipio $1,099 $1,291 $1,360 $1,516 $1,541 Aibonito Municipio $1,020 $1,198 $1,262 $1,407 $1,430 Añasco Municipio $1,051 $1,235 $1,301 $1,451 $1,474 Arecibo Municipio $975 $1,145 $1,207 $1,346 $1,368 Arroyo Municipio $880 $1,033 $1,089 $1,214 $1,234 Barceloneta Municipio $1,039 $1,220 $1,286 $1,434 $1,457 Barranquitas Municipio $979 $1,150 $1,212 $1,351 $1,373 Bayamón Municipio $1,155 $1,356 $1,429 $1,593 $1,619 Cabo Rojo Municipio $978 $1,149 $1,211 $1,350 $1,372 Caguas Municipio $1,163 $1,366 $1,439 $1,604 $1,630 Camuy Municipio $1,012 $1,188 $1,252 $1,396 $1,419 Canóvanas Municipio $1,164 $1,367 $1,440 $1,606 $1,632 Carolina Municipio $1,242 $1,459 $1,537 $1,714 $1,741 Cataño Municipio $1,217 $1,429 $1,506 $1,679 $1,706 Cayey Municipio $1,113 $1,307 $1,377 $1,535 $1,560 Ceiba Municipio $914 $1,073 $1,131 $1,261 $1,281 Ciales Municipio $894 $1,050 $1,106 $1,233 $1,253 Cidra Municipio $1,114 $1,309 $1,379 $1,538 $1,562 Coamo Municipio $1,004 $1,179 $1,242 $1,385 $1,407 Comerío Municipio $979 $1,150 $1,212 $1,351 $1,373 Corozal Municipio $1,040 $1,221 $1,287 $1,435 $1,458 Culebra Municipio $1,392 $1,635 $1,723 $1,921 $1,952 Dorado Municipio $1,425 $1,674 $1,764 $1,967 $1,999 Fajardo Municipio $991 $1,164 $1,227 $1,368 $1,390 Florida Municipio $930 $1,092 $1,151 $1,283 $1,304 Guánica Municipio $956 $1,123 $1,183 $1,319 $1,340 Guayama Municipio $943 $1,107 $1,167 $1,301 $1,322 Guayanilla Municipio $1,024 $1,202 $1,267 $1,413 $1,436 Guaynabo Municipio $1,564 $1,837 $1,936 $2,159 $2,193 Gurabo Municipio $1,294 $1,520 $1,602 $1,786 $1,815 Hatillo Municipio $1,066 $1,252 $1,319 $1,471 $1,494 Hormigueros Municipio $932 $1,094 $1,153 $1,286 $1,306 Humacao Municipio $1,053 $1,237 $1,303 $1,453 $1,476 Isabela Municipio $999 $1,174 $1,237 $1,379 $1,402 Jayuya Municipio $970 $1,140 $1,201 $1,339 $1,361 Juana Díaz Municipio $1,037 $1,218 $1,283 $1,431 $1,454 Juncos Municipio $1,047 $1,230 $1,296 $1,445 $1,468 Lajas Municipio $885 $1,039 $1,095 $1,221 $1,241 Lares Municipio $892 $1,048 $1,104 $1,231 $1,251 Las Marías Municipio $919 $1,079 $1,137 $1,268 $1,288 Las Piedras Municipio $1,064 $1,250 $1,317 $1,468 $1,492 Loíza Municipio $1,008 $1,183 $1,247 $1,390 $1,413 Luquillo Municipio $1,041 $1,222 $1,288 $1,436 $1,459 Manatí Municipio $1,061 $1,246 $1,313 $1,464 $1,488 Maricao Municipio $820 $963 $1,015 $1,132 $1,150 Maunabo Municipio $974 $1,144 $1,205 $1,344 $1,365 Mayagüez Municipio $1,022 $1,200 $1,265 $1,410 $1,433 Moca Municipio $1,021 $1,200 $1,264 $1,409 $1,432 Morovis Municipio $995 $1,169 $1,232 $1,374 $1,396 Naguabo Municipio $900 $1,057 $1,114 $1,242 $1,262 Naranjito Municipio $975 $1,145 $1,207 $1,346 $1,368 Orocovis Municipio $930 $1,092 $1,151 $1,283 $1,304 Patillas Municipio $934 $1,097 $1,156 $1,289 $1,310 Peñuelas Municipio $979 $1,150 $1,212 $1,351 $1,373 Ponce Municipio $1,045 $1,227 $1,293 $1,442 $1,465 Quebradillas Municipio $963 $1,131 $1,192 $1,329 $1,351 Rincón Municipio $1,081 $1,270 $1,338 $1,492 $1,516 Río Grande Municipio $1,130 $1,328 $1,399 $1,560 $1,585 Sabana Grande Municipio $946 $1,111 $1,171 $1,306 $1,327 Salinas Municipio $978 $1,149 $1,211 $1,350 $1,372 San Germán Municipio $992 $1,165 $1,228 $1,369 $1,391 San Juan Municipio $1,315 $1,545 $1,628 $1,815 $1,845 San Lorenzo Municipio $1,123 $1,319 $1,390 $1,550 $1,575 San Sebastián Municipio $944 $1,108 $1,168 $1,302 $1,323 Santa Isabel Municipio $1,063 $1,249 $1,316 $1,467 $1,491 Toa Alta Municipio $1,298 $1,525 $1,607 $1,792 $1,821 Toa Baja Municipio $1,127 $1,324 $1,395 $1,555 $1,581 Trujillo Alto Municipio $1,248 $1,466 $1,545 $1,723 $1,750 Utuado Municipio $938 $1,102 $1,161 $1,295 $1,315 Vega Alta Municipio $1,140 $1,339 $1,411 $1,573 $1,599 Vega Baja Municipio $1,085 $1,275 $1,343 $1,497 $1,522 Vieques Municipio $1,364 $1,602 $1,688 $1,882 $1,913 Villalba Municipio $984 $1,156 $1,218 $1,358 $1,380 Yabucoa Municipio $931 $1,093 $1,152 $1,284 $1,305 Yauco Municipio $983 $1,154 $1,216 $1,356 $1,378 Related Topic Local Standards: Housing and Utilities
