Census
Bureau, IRS Data and Administrative Expenses Multipliers
(Cases Filed Between October 17, 2005, and
February 12, 2006, Inclusive)
| I. Census
Bureau Data |
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In Part III of Bankruptcy Form B22A and Part II of
Bankruptcy Form B22C, debtors are instructed to enter
the “Applicable median family income.”
This information is published by the Census Bureau
according to State and family size, and the data is
updated each year. In addition, pursuant to 11 U.S.C.
§ 101(39A)(B), the data on this Web site will
be further adjusted early each calendar year based
upon the Consumer Price Index for All Urban Consumers.
The following link provides the median family income
data published for the year 2004, reproduced in a
format that is designed for ease of use in completing
these bankruptcy forms.
Median
Income Figures for Calendar Year 2004 Based on State/Territory
and Family Size
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| II.
IRS Data |
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In Part V, Subpart A, of Bankruptcy Form B22A and
Part IV, Subpart A, of Bankruptcy Form B22C, debtors
are instructed to enter “National Standards”
and “Local Standards.” This information
is updated annually by the IRS. The
following links provide the appropriate data, reproduced
in a format designed for ease of use in completing
these bankruptcy forms.
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. |
1. National Standards. The National Standards
are published by the IRS, and the table includes five
(5) subcategories of expenses and their combined total.
The National Standards are published by the number
of persons and gross income level.
Part V, Subpart B, on Form B22A and Part IV, Subpart
B, on Form B22C allow for a qualifying debtor to claim
an additional food and clothing ("apparel and
services") expense if the debtor’s average
monthly food and clothing expense exceeds the combined
allowances for those two subcategories, not to exceed
five (5) percent. For purposes of these bankruptcy
forms, the "Food" and "Apparel &
services" subcategories have been combined and
are provided as a separate line item, which is displayed
together with the five (5) percent calculation of
those two subcategories combined.
National Standards for Allowable Living Expenses
(excluding Alaska & Hawaii)
Alaska
- National Standards for Allowable Living Expenses
Hawaii
- National Standards for Allowable Living Expenses
(includes Guam, Puerto Rico, the Northern Mariana
Islands, and the Virgin Islands for purposes of these
bankruptcy forms)
- NOTE: The IRS does not currently publish
National Standards for Allowable Living Expenses
for Guam, Puerto Rico, the Northern Mariana Islands,
and the Virgin Islands. For purposes of these bankruptcy
forms, these Commonwealths and Territories use the
“Hawaii
- National Standards for Allowable Living Expenses."
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| 2. Local Standards.
The Local Standards are published by the IRS and consist
of two primary expense categories, "Housing and
Utilities" and "Transportation."
a. Local Housing and Utilities Expense Standards
- By State, County, and Family Size. The Housing
and Utilities Standards are published by the IRS
by State (including Puerto Rico and the District
of Columbia), county, and family size. For purposes
of these bankruptcy forms, the Housing and Utilities
Standards are provided in two components -- non-mortgage
expenses and mortgage/rent expenses.
b. Local Transportation Expense Standards -
By Metropolitan Statistical Area and Census Region.
The Transportation Standards are published by
the IRS in two components. The Operating Costs
& Public Transportation Costs component
of the Transportation Standards is published by
number of cars and by Metropolitan Statistical Area
(MSA) and Census Bureau region. In order to use
the data, you must determine in what Census Bureau
region your state is located and whether your county
is located in a MSA. The Ownership Costs
component of the Transportation Standards is published
on a national basis, by number of cars. This information,
reproduced in a format designed for ease of use
in completing these bankruptcy forms, is available
at the following link.
- NOTE: The IRS does not currently publish
transportation standards for Guam, Puerto Rico,
the Northern Mariana Islands, or the Virgin Islands.
For purposes of these bankruptcy forms, the Virgin
Islands and Puerto Rico are included with the
Northeast Census Bureau Region, and Guam and the
Northern Mariana Islands are included with the
West Census Bureau Region.
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| III.
Administrative Expenses Multipliers |
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11 U.S.C. § 707(b)(2)(A)(ii)(III) allows a debtor
who is eligible for chapter 13 to include in his/her
calculation of monthly expenses the actual administrative
expenses of administering a chapter 13 plan in the
judicial district where the debtor resides.
The Executive Office for U.S. Trustees issues the
schedules of actual administrative expenses which
contain, by judicial district, the chapter 13 multiplier
needed to complete Official Bankruptcy Forms B22A
and B22C (Statement of Current Monthly Income and
calculations). Form B22A is the form most chapter
7 debtors will complete and the multiplier is entered
on Line 45.b; Form B22C is the form most chapter 13
debtors will complete and the multiplier is entered
on Line 50.b.
Schedules
of Actual Administrative Expenses of Administering
a Chapter 13 Plan (as Required by 11 U.S.C. §
707(b)(2)(A)(ii)(III))
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