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IRS National Standards for Allowable Living Expenses

(Cases Filed Between March 15, 2009, and October 31, 2009, 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
 
Expense One Person Two Persons Three Persons Four Persons
Food  $285 $537 $626 $752
Housekeeping supplies $28 $66 $61 $74
Apparel & services $86 $162 $209 $244
Personal care products & services     $31 $55 $59 $65
Miscellaneous $87 $165 $197 $235
Total $517 $985 $1,152 $1,370

 

More than four persons Additional Amount Per Person
For each additional person, add to four-person total allowance: $262

 

 

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

 

Expense One Person Two Persons Three Persons Four Persons
Food & Clothing (Apparel & Services)* $371 $699 $835 $996
5% of Food & Clothing $19 $35 $42 $50

 

More than four persons Additional Amount Per Person
Food & Clothing (Apparel & Services)* $190
5% of Food & Clothing $10


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

 

Thursday, February 21, 2013 4:50 PM