Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on April 21, 2025 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the .
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.
| County | 2025 Published ALE Housing Expense for a Family of 1 | 2025 Published ALE Housing Expense for a Family of 2 | 2025 Published ALE Housing Expense for a Family of 3 | 2025 Published ALE Housing Expense for a Family of 4 | 2025 Published ALE Housing Expense for a Family of 5 |
|---|---|---|---|---|---|
| Adjuntas Municipio | $957 | $1,124 | $1,184 | $1,320 | $1,341 |
| Aguada Municipio | $1,071 | $1,258 | $1,326 | $1,478 | $1,502 |
| Aguadilla Municipio | $1,095 | $1,286 | $1,355 | $1,511 | $1,535 |
| Aguas Buenas Municipio | $1,126 | $1,323 | $1,394 | $1,554 | $1,579 |
| Aibonito Municipio | $1,015 | $1,192 | $1,256 | $1,400 | $1,423 |
| A?asco Municipio | $1,019 | $1,197 | $1,261 | $1,406 | $1,429 |
| Arecibo Municipio | $983 | $1,155 | $1,217 | $1,357 | $1,379 |
| Arroyo Municipio | $875 | $1,028 | $1,083 | $1,208 | $1,227 |
| Barceloneta Municipio | $1,045 | $1,227 | $1,293 | $1,442 | $1,465 |
| Barranquitas Municipio | $999 | $1,174 | $1,237 | $1,379 | $1,402 |
| Bayam車n Municipio | $1,164 | $1,367 | $1,440 | $1,606 | $1,632 |
| Cabo Rojo Municipio | $988 | $1,161 | $1,223 | $1,364 | $1,386 |
| Caguas Municipio | $1,197 | $1,406 | $1,482 | $1,652 | $1,679 |
| Camuy Municipio | $997 | $1,171 | $1,234 | $1,376 | $1,398 |
| Can車vanas Municipio | $1,181 | $1,387 | $1,462 | $1,630 | $1,656 |
| Carolina Municipio | $1,254 | $1,473 | $1,552 | $1,730 | $1,758 |
| Cata?o Municipio | $1,235 | $1,451 | $1,529 | $1,705 | $1,732 |
| Cayey Municipio | $1,134 | $1,332 | $1,404 | $1,565 | $1,591 |
| Ceiba Municipio | $974 | $1,144 | $1,205 | $1,344 | $1,365 |
| Ciales Municipio | $938 | $1,102 | $1,161 | $1,295 | $1,315 |
| Cidra Municipio | $1,118 | $1,313 | $1,384 | $1,543 | $1,568 |
| Coamo Municipio | $1,004 | $1,180 | $1,243 | $1,386 | $1,408 |
| Comer赤o Municipio | $1,015 | $1,192 | $1,256 | $1,400 | $1,423 |
| Corozal Municipio | $1,044 | $1,226 | $1,292 | $1,441 | $1,464 |
| Culebra Municipio | $1,253 | $1,472 | $1,551 | $1,729 | $1,757 |
| Dorado Municipio | $1,435 | $1,685 | $1,776 | $1,980 | $2,012 |
| Fajardo Municipio | $995 | $1,168 | $1,231 | $1,373 | $1,395 |
| Florida Municipio | $893 | $1,049 | $1,105 | $1,232 | $1,252 |
| Gu芍nica Municipio | $971 | $1,141 | $1,202 | $1,340 | $1,362 |
| Guayama Municipio | $960 | $1,127 | $1,188 | $1,325 | $1,346 |
| Guayanilla Municipio | $1,024 | $1,202 | $1,267 | $1,413 | $1,436 |
| Guaynabo Municipio | $1,601 | $1,880 | $1,981 | $2,209 | $2,244 |
| Gurabo Municipio | $1,281 | $1,504 | $1,585 | $1,767 | $1,796 |
| Hatillo Municipio | $1,085 | $1,275 | $1,343 | $1,497 | $1,522 |
| Hormigueros Municipio | $955 | $1,122 | $1,182 | $1,318 | $1,339 |
| Humacao Municipio | $1,071 | $1,257 | $1,325 | $1,477 | $1,501 |
| Isabela Municipio | $1,008 | $1,184 | $1,248 | $1,392 | $1,414 |
| Jayuya Municipio | $907 | $1,066 | $1,123 | $1,252 | $1,272 |
| Juana D赤az Municipio | $1,046 | $1,229 | $1,295 | $1,444 | $1,467 |
| Juncos Municipio | $1,056 | $1,240 | $1,307 | $1,457 | $1,481 |
| Lajas Municipio | $915 | $1,074 | $1,132 | $1,262 | $1,283 |
| Lares Municipio | $907 | $1,065 | $1,122 | $1,251 | $1,271 |
| Las Mar赤as Municipio | $869 | $1,020 | $1,075 | $1,199 | $1,218 |
| Las Piedras Municipio | $1,025 | $1,203 | $1,268 | $1,414 | $1,437 |
| Lo赤za Municipio | $1,012 | $1,188 | $1,252 | $1,396 | $1,419 |
| Luquillo Municipio | $1,046 | $1,229 | $1,295 | $1,444 | $1,467 |
| Manat赤 Municipio | $1,088 | $1,277 | $1,346 | $1,501 | $1,525 |
| Maricao Municipio | $800 | $940 | $990 | $1,104 | $1,122 |
| Maunabo Municipio | $934 | $1,097 | $1,156 | $1,289 | $1,310 |
| Mayag邦ez Municipio | $1,065 | $1,251 | $1,318 | $1,470 | $1,493 |
| Moca Municipio | $1,003 | $1,178 | $1,241 | $1,384 | $1,406 |
| Morovis Municipio | $1,013 | $1,190 | $1,254 | $1,398 | $1,421 |
| Naguabo Municipio | $913 | $1,072 | $1,130 | $1,260 | $1,280 |
| Naranjito Municipio | $978 | $1,148 | $1,210 | $1,349 | $1,371 |
| Orocovis Municipio | $991 | $1,164 | $1,227 | $1,368 | $1,390 |
| Patillas Municipio | $964 | $1,132 | $1,193 | $1,330 | $1,352 |
| Pe?uelas Municipio | $995 | $1,169 | $1,232 | $1,374 | $1,396 |
| Ponce Municipio | $1,056 | $1,240 | $1,307 | $1,457 | $1,481 |
| Quebradillas Municipio | $1,008 | $1,184 | $1,248 | $1,392 | $1,414 |
| Rinc車n Municipio | $1,117 | $1,312 | $1,383 | $1,542 | $1,567 |
| R赤o Grande Municipio | $1,119 | $1,314 | $1,385 | $1,544 | $1,569 |
| Sabana Grande Municipio | $953 | $1,120 | $1,180 | $1,316 | $1,337 |
| Salinas Municipio | $995 | $1,169 | $1,232 | $1,374 | $1,396 |
| San Germ芍n Municipio | $1,029 | $1,209 | $1,274 | $1,421 | $1,443 |
| San Juan Municipio | $1,322 | $1,553 | $1,636 | $1,824 | $1,854 |
| San Lorenzo Municipio | $1,147 | $1,348 | $1,420 | $1,583 | $1,609 |
| San Sebasti芍n Municipio | $935 | $1,098 | $1,157 | $1,290 | $1,311 |
| Santa Isabel Municipio | $1,068 | $1,255 | $1,322 | $1,474 | $1,498 |
| Toa Alta Municipio | $1,326 | $1,557 | $1,641 | $1,830 | $1,859 |
| Toa Baja Municipio | $1,126 | $1,323 | $1,394 | $1,554 | $1,579 |
| Trujillo Alto Municipio | $1,290 | $1,516 | $1,597 | $1,781 | $1,809 |
| Utuado Municipio | $950 | $1,116 | $1,176 | $1,311 | $1,332 |
| Vega Alta Municipio | $1,170 | $1,374 | $1,448 | $1,615 | $1,641 |
| Vega Baja Municipio | $1,073 | $1,260 | $1,328 | $1,481 | $1,505 |
| Vieques Municipio | $1,228 | $1,442 | $1,520 | $1,695 | $1,722 |
| Villalba Municipio | $977 | $1,147 | $1,209 | $1,348 | $1,370 |
| Yabucoa Municipio | $950 | $1,116 | $1,176 | $1,311 | $1,332 |
| Yauco Municipio | $999 | $1,173 | $1,236 | $1,378 | $1,400 |