National Standards: Food, Clothing and Other Items
Disclaimer: IRS Collection Financial
Standards are intended for use in calculating repayment of
delinquent taxes. These Standards are effective on April 1, 2013 for
purposes of federal tax administration only. Expense information for
use in bankruptcy calculations can be found on the website for the
U.S.
Trustee Program.
Download the national
standards for food, clothing and other items in PDF format for
printing. Please note that the standard amounts change, so if you
elect to print them, check back periodically to assure you have the
latest version.
National Standards have been established for five necessary
expenses: food, housekeeping supplies, apparel and services,
personal care products and services, and miscellaneous.
The standards are derived from the Bureau of Labor Statistics (BLS)
Consumer Expenditure Survey (CES) and defined as follows:
Food includes food at home and food away from home. Food at home
refers to the total expenditures for food from grocery stores or
other food stores. It excludes the purchase of nonfood items. Food
away from home includes all meals and snacks, including tips, at
fast-food, take-out, delivery and full-service restaurants, etc.
Housekeeping supplies includes laundry and cleaning supplies,
stationery supplies, postage, delivery services, miscellaneous
household products, and lawn and garden supplies.
Apparel and services includes clothing, footwear, material,
patterns and notions for making clothes, alterations and repairs,
clothing rental, clothing storage, dry cleaning and sent-out
laundry, watches, jewelry and repairs to watches and jewelry.
Personal care products and services includes products for the
hair, oral hygiene products, shaving needs, cosmetics and bath
products, electric personal care appliances, and other personal care
products.
The miscellaneous allowance is for expenses taxpayers may incur
that are not included in any other allowable living expense items,
or for any portion of expenses that exceed the Collection Financial
Standards and are not allowed under a deviation. Taxpayers can
use the miscellaneous allowance to pay for expenses that exceed the
standards, or for other expenses such as credit card payments, bank
fees and charges, reading material and school supplies.
Taxpayers are allowed the total National Standards amount monthly
for their family size, without questioning the amounts they actually
spend. If the amount claimed is more than the total allowed by the
National Standards for food, housekeeping supplies, apparel and
services, and personal care products and services, the taxpayer must
provide documentation to substantiate those expenses are necessary
living expenses. Deviations from the standard amount are not allowed
for miscellaneous expenses. Generally, the total number of persons
allowed for National Standards should be the same as those allowed
as exemptions on the taxpayer’s most recent year income tax
return.
Expense |
One Person |
Two Persons |
Three Persons |
Four
Persons |
Food |
$315 |
$556 |
$645 |
$777 |
Housekeeping supplies |
$30 |
$66 |
$65 |
$74 |
Apparel & services |
$88 |
$162 |
$209 |
$244 |
Personal care products
& services |
$34 |
$60 |
$64 |
$70 |
Miscellaneous |
$116 |
$209 |
$251 |
$300 |
Total |
$583 |
$1,053 |
$1,234 |
$1,465 |
More
than four persons |
Additional
Persons Amount |
For each additional
person, add to four-person total allowance: |
$281 |
Rate
the Small Business and Self-Employed Web Site
Page Last Reviewed or Updated: 31-Dec-2013