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IRS National Standards for Allowable Living Expenses

(Cases Filed Between October 17, 2005, and February 12, 2006, Inclusive)

 

Note: The IRS expense figures posted on this Web site are for use in completing bankruptcy forms.  They are not for use in computing taxes or for any other tax administration purpose. Expense information for tax purposes can be found on the IRS Web site.

Collection Financial Standards for Food, Clothing and Other Items.  Due to their unique geographic circumstances and higher cost of living, separate standards have been established for Alaska and Hawaii .
One Person National Standards
Based on Gross Monthly Income

 

Item less than $833 $833 to $1,249 $1,250 to $1,666 $1,667 to $2,499 $2,500 to $3,333 $3,334 to $4,166 $4,167 to $5,833 $5,834 and over

Food

197

215

231

258

300

339

369

543

Housekeeping supplies

19

20

25

26

29

36

37

51

Apparel & services

60

61

70

75

100

124

134

207

Personal care products & services

19

24

26

27

40

42

43

44

Miscellaneous

108

108

108

108

108

108

108

108

Total

$403

$428

$460

$494

$577

$649

$691

$953

 

Bankruptcy Allowable Living Expenses – National Standards (See 11 U.S.C. § 707(b)(2)(A)(ii)(I))

Food & Clothing (Apparel & services)*

258

277

301

333

400

463

503

750

5% of Food & Clothing

13

14

15

17

20

23

25

38

 

 

Two Persons National Standards
Based on Gross Monthly Income

 

Item

less than $833 $833 to $1,249 $1,250 to $1,666 $1,667 to $2,499 $2,500 to $3,333 $3,334 to $4,166 $4,167 to $5,833 $5,834 and over

Food

336

337

338

424

439

487

559

691

Housekeeping supplies

36

37

38

48

52

53

107

108

Apparel & services

81

88

91

95

125

132

164

276

Personal care products & services

33

34

35

43

44

51

56

71

Miscellaneous

134

134

134

134

134

134

134

134

Total

$620

$630

$636

$744

$794

$857

$1,020

$1,280

 

Bankruptcy Allowable Living Expenses – National Standards (See 11 U.S.C. § 707(b)(2)(A)(ii)(I))

Food & Clothing (Apparel & services)*

417

425

429

519

564

619

722

966

5% of Food & Clothing

21

21

21

26

28

31

36

48

 

 

Three Persons National Standards
Based on Gross Monthly Income

 

Item less than $833 $833 to $1,249 $1,250 to $1,666 $1,667 to $2,499 $2,500 to $3,333 $3,334 to $4,166 $4,167 to $5,833 $5,834 and over

Food

467

468

469

470

490

546

622

778

Housekeeping supplies

41

42

43

49

53

55

108

109

Apparel & services

132

144

157

158

159

188

204

303

Personal care products & services

34

36

37

44

45

52

61

79

Miscellaneous

161

161

161

161

161

161

161

161

Total

$835

$851

$867

$882

$908

$1,002

$1,156

$1,430

 

Bankruptcy Allowable Living Expenses – National Standards (See 11 U.S.C. § 707(b)(2)(A)(ii)(I))

Food & Clothing (Apparel & services)*

599

612

626

628

650

734

826

1,081

5% of Food & Clothing

30

31

31

31

32

37

41

54

 

Four Persons National Standards
Based on Gross Monthly Income

 

Item less than $833 $833 to $1,249 $1,250 to $1,666 $1,667 to $2,499 $2,500 to $3,333 $3,334 to $4,166 $4,167 to $5,833 $5,834 and over

Food

468

525

526

527

528

640

722

868

Housekeeping supplies

42

43

44

50

54

61

109

110

Apparel & services

146

169

170

171

174

189

217

317

Personal care products & services

37

42

43

45

46

53

62

81

Miscellaneous

188

188

188

188

188

188

188

188

Total

$881

$967

$971

$981

$990

$1,131

$1,298

$1,564

 

Bankruptcy Allowable Living Expenses – National Standards (See 11 U.S.C. § 707(b)(2)(A)(ii)(I))

Food & Clothing (Apparel & services)*

614

694

696

698

702

829

939

1,185

5% of Food & Clothing

31

35

35

35

35

41

47

59

 

More than Four Persons National Standards
Based on Gross Monthly Income

 

Item less than $833 $833 to $1,249 $1,250 to $1,666 $1,667 to $2,499 $2,500 to $3,333 $3,334 to $4,166 $4,167 to $5,833 $5,834 and over

For each additional person,
add to four person total allowance:

$134

$145

$155

$166

$177

$188

$199

$209

 

Bankruptcy Allowable Living Expenses – National Standards (See 11 U.S.C. § 707(b)(2)(A)(ii)(I))

Food & Clothing (Apparel & services)*

93

104

111

118

126

138

144

158

5% of Food & Clothing

5

5

6

6

6

7

7

8

 

* This total may differ from the combination of the two amounts on the table above due to rounding.

 

Thursday, April 19, 2012 6:47 PM