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IRS National Standards for Allowable Living Expenses E-mail Updates E-Mail Updates

(Cases Filed On or After May 15, 2025)

 

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  $497 $863 $1068 $1,255
Housekeeping supplies $45 $75 $82 $91
Apparel & services $93 $181 $188 $276
Personal care products & services     $50 $91 $94 $117
Miscellaneous $154 $271 $321 $390
Total $839 $1,481 $1,753 $2,129

 

More than four persons Additional Amount Per Person
For each additional person, add to four-person total allowance: $394

 

 

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)* $590 $1,044 $1,256 $1,531
5% of Food & Clothing $30 $52 $63 $77

 

More than four persons Additional Amount Per Person
Food & Clothing (Apparel & Services)* $283
5% of Food & Clothing $14


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

 

Thursday, April 10, 2025 4:47 PM