2020 Allowable Living Expenses National Standards
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
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 |
