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IRS National Standards for Allowable Living Expenses

(Cases Filed Between October 15, 2007, and December 31, 2007, 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

175

203

232

257

292

333

373

483

Housekeeping supplies

18

24

30

31

32

33

34

49

Apparel & services

47

48

62

68

89

104

140

217

Personal care products & services

17

24

27

32

33

41

46

57

Miscellaneous

110

110

110

110

110

110

110

110

Total

$367

$409

$461

$498

$556

$621

$703

$916

 

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

Food & Clothing (Apparel & services)*

222

251

294

325

381

437

513

700

5% of Food & Clothing

11

13

15

16

19

22

26

35

 

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

305

306

322

368

418

460

514

723

Housekeeping supplies

27

33

42

43

50

51

55

85

Apparel & services

83

91

92

93

98

126

141

277

Personal care products & services

25

27

33

37

40

50

56

83

Miscellaneous

138

138

138

138

138

138

138

138

Total

$578

$595

$627

$679

$744

$825

$904

$1,306

 

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

Food & Clothing (Apparel & services)*

388

397

414

461

516

586

655

1000

5% of Food & Clothing

19

20

21

23

26

29

33

50

 

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

422

423

424

425

512

513

565

754

Housekeeping supplies

41

42

43

44

51

52

61

86

Apparel & services

143

144

145

146

154

155

168

278

Personal care products & services

30

33

34

38

41

51

57

84

Miscellaneous

166

166

166

166

166

166

166

166

Total

$802

$808

$812

$819

$924

$937

$1,017

$1,368

 

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

Food & Clothing (Apparel & services)*

565

567

569

571

666

668

733

1032

5% of Food & Clothing

28

28

28

29

33

33

37

52

 

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

433

463

501

502

558

574

685

868

Housekeeping supplies

42

43

44

46

52

53

66

94

Apparel & services

144

145

151

152

190

191

201

302

Personal care products & services

44

46

47

48

49

52

58

89

Miscellaneous

193

193

193

193

193

193

193

193

Total

$856

$890

$936

$941

$1,042

$1,063

$1,203

$1,546

 

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

Food & Clothing (Apparel & services)*

577

608

652

654

748

765

886

1170

5% of Food & Clothing

29

30

33

33

37

38

44

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:

$138

$149

$160

$171

$182

$193

$204

$216

 

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

Food & Clothing (Apparel & services)*

$93

$102

$111

$119

$131

$139

$150

$163

5% of Food & Clothing

5

5

6

6

7

7

8

8

 

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

 

Thursday, March 1, 2012 7:10 PM