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IRS Levy / IRS Wage Garnishment:

National Standards for Allowable Living Expenses
 

Disclaimer: IRS Allowable Expenses are intended for use in calculating repayment of delinquent taxes. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.

Collection Financial Standards for Food, Clothing and Other Items.  Due to their unique geographic circumstances and higher cost of living, separate standards have been established for Alaska and Hawaii.

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

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

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

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

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

Effective February 1, 2006
 

 

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