Census
Bureau, IRS Data and Administrative Expenses Multipliers
(Cases Filed Between October 1, 2006, and January 31, 2007, Inclusive)
Section I. Census
Bureau Data |
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 in August 2006, reproduced in a
format that is designed for ease of use in completing
these bankruptcy forms.
Median Family Income in 2005 Inflation Adjusted Dollars Based on State/Territory and Family Size
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Section II.
IRS Data |
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 Guam, the Northern Mariana Islands,
Puerto Rico, the Virgin Islands, 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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Section III. Administrative
Expenses Multipliers |
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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