2020 Allowable Living Expenses National Standards

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IRS’s National Standards for Allowable Living Expenses

IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes.

National Standards have been established for five necessary expenses: food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous.

Taxpayers are allowed the total National Standards amount monthly for their family size, without questioning the amounts they actually spend.

Expense One Person Two Persons Three Persons Four Persons
Food $385 $715 $779 $947
Housekeeping supplies $45 $67 $73 $71
Apparel & services $85 $158 $192 $251
Personal care products & services $43 $73 $74 $88
Miscellaneous $157 $285 $315 $383

Total

$715 $1,298 $1,433 1,740

 

More than four persons Additional Persons Amount
For each additional person, add to four-person total allowance: $378

Effective on March 30, 2020

Source

Here you can find latest Census Bureau, IRS Data and Administrative Expenses Multipliers for Bankruptcy purposes.

The Administrative Expense Multipliers and IRS’s National Standards for Allowable Living Expenses and Local Standards for Transportation and Housing and Utilities Expenses accessible through this page have been updated. The revised multipliers and standards will apply to cases filed on or after May 1, 2020.

Expense One Person Two Persons Three Persons Four Persons
Food $385 $715 $779 $947
Housekeeping supplies $45 $67 $73 $71
Apparel & services $85 $158 $192 $251
Personal care products & services $43 $73 $74 $88
Miscellaneous $157 $285 $315 $383
Total $715 $1.298 $1.433 $1.740
More than four persons Additional Persons Amount
For each additional person, add to four-person total allowance: $378
One Person Two Persons Three Persons Four Persons
Food & Clothing $470 $873 $971 $1.198
5% of Food & Clothing $24 $44 $49 $60
Additional Persons Amount
More than 4 persons
Food & Clothing $260
5% of Food & Clothing $13