| South
Region |
$184 |
$229 |
$309 |
| Washington,
D.C. |
$266 |
$328 |
$408 |
| Baltimore |
$207 |
$284 |
$364 |
| Atlanta |
$270 |
$260 |
$341 |
| Miami |
$263 |
$333 |
$413 |
|
Tampa |
$233 |
$245 |
$325 |
| Dallas-Ft.
Worth |
$292 |
$308 |
$389 |
| Houston |
$261 |
$341 |
$421 |
|
| West
Region |
$229 |
$301 |
$382 |
| Los
Angeles |
$251 |
$338 |
$418 |
| San
Francisco |
$300 |
$402 |
$484 |
| San
Diego |
$277 |
$325 |
$407 |
| Portland |
$179 |
$88 |
$368 |
| Seattle |
$244 |
$295 |
$376 |
| Honolulu |
$274 |
$309 |
$388 |
| Anchorage |
$288 |
$355 |
$435 |
| Phoenix |
$254 |
$336 |
$417 |
| Denver |
$290 |
$338 |
$420 |
| *
Does not include personal property taxes. |
These tables become significant if you will be submitting an
Offer in Compromise. You may be asked by the IRS to
substantiate amounts you actually spend, although they often do
not require verification. If you are spending more than the
allowed amount, you will only be allowed to claim the maximum
table amount.
IRS
Allowed Expenses for Food & Clothing
(Monthly National Standard Expenses)
Amended as of January 1, 2003
Clothing & clothing services, food, housekeeping
supplies, personal care products & services, miscellaneous
| Total
Gross Monthly Income |
One
Person in Household |
Two
People in Household |
Three
People in Household |
Four
People in Household |
Over
Four add (for each) |
| -$830 |
345 |
466 |
579 |
726 |
+
125 |
| $831-
$1,249 |
391 |
525 |
646 |
762 |
+
135 |
| $1,250-$1,669 |
433 |
630 |
737 |
800 |
+
145 |
| $1,670-$2,499 |
527 |
685 |
781 |
830 |
+
155 |
| $2,500-$3,329 |
554 |
769 |
863 |
924 |
+
165 |
| $3,330-$4,169 |
620 |
830 |
948 |
1,063 |
+
175 |
| $4,170-$5,829 |
773 |
957 |
1,018 |
1,170 |
+
185 |
| $5,830+ |
991 |
1,235 |
1,399 |
1,473 |
+
195 |
National
Standards for reasonable amounts have been established for
five necessary expenses: food, housekeeping supplies, apparel
and services, personal care products and services, and
miscellaneous. All standards except miscellaneous are
derived from the Bureau of Labor Statistics (BLS) Consumer
Expenditure Survey (CES). The miscellaneous standard has
been established by the IRS.
IRS
Housing & Utility
Allowed Expenses
These
IRS allowances do not reflect the current state of the housing
market in many areas. Despite that problem, these amounts are
what we have to use under the current rules.
The
amount allowed is the smaller of your actual expenses for:
1) Rent or
mortgage payment for the taxpayer's principal residence.
Add the average monthly payment for the following expenses
if they are not included in the rent or mortgage payment:
property taxes, homeowner's or renter's insurance,
parking, necessary maintenance and repair, homeowner dues,
condominium fees and utilities. Utilities include gas,
electricity, water, fuel oil, coal, bottled gas, trash and
garbage collection, wood and other fuels, septic cleaning and
telephone;
-
OR -
2)
The amount found in
the following chart from the IRS website (Collection
Financial Standards, Housing) based
upon: (A) The number of people in your household &
(B) the county in which you live.
