IRS Allowed Expenses For Food And Clothing

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

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