EZ-Filing determines this amount by referencing the debtor’s Gross Monthly Income in the table on the IRS National Standards. To view a breakdown of this amount, click .
This amount appears on the National Standards: food, clothing, household supplies… line.

Note: Although the IRS standard deductions are determined by the debtor’s income, the Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) is not clear on whether to use the debtor’s Current Monthly Income, which does not include Social Security benefits or the debtor’s Gross Monthly Income, which does include Social Security benefits. By using the debtor's gross monthly income, EZ-Filing enables the debtor to declare a higher standard deduction.

1. Select the deduction for food and clothing expenses in excess of the deduction allowed by the IRS. Do one of the following:

• Type an amount (less than or equal to the maximum shown) in the field).
• Click max= [amount] to populate the field with the maximum amount allowable.
• Click underlined Food amount or the underlined Apparel amount to automatically populate the field with either of those figures.

2. Create a case attachment to document this amount.

EZ-Filing determines this amount by referencing the debtor's Gross Monthly Income in the table on the IRS national standards for out-of-pocket health care. To view a breakdown of this figures, click .

EZ-Filing determines this amount by referencing the debtor’s Gross Monthly Income in the table on the IRS local standards.

This amount corresponds to the Local Standards: housing and utilities; non-mortgage expenses line.

EZ-Filing determines this amount by referencing the debtor’s Gross Monthly Income in the table on the IRS local standards.

This amount appears as the Local Standards: housing and utilities; mortgage/rent expense.
Tip: Though the Administrative Office (AO) committee note for Form B22 makes it fairly clear that, unlike the IRS, the AO considers this amount a minimum for any debtor, some trustees insist that if the debtor has no mortgage or rent expense, the debtor cannot claim even this minimum. If you are unable to challenge the trustee on this contention, you can offset the amount that EZ-Filing automatically uses for the mortgage/rent expense deduction by entering a negative adjustment amount. (§ 707(b)(2)(A)(ii)(V) provides for this additional allowance for housing and utilities.)

1. Enter the amount for housing and utilities expenses that exceed the deduction allowed by the IRS. If the figure negates the amount, enter the amount displayed on the …mortgage/rent expense line as a negative number.
2. In the Documentation field, provide an explanation as to how the additional expenses are essential to the debtor's health or well-being, or provide an explanation that the debtor is not entitled to the allowance at all. If you need more space to document the additional expense deduction:

• Click to the right of the Documentation field to open the Local Standards: housing and utilities; adjustment window.
• Enter your rationale in the text box.
• Click OK to close the window and enter your text as Local Standards: housing and utilities; adjustment.

Enter the number of cars for which the debtor can claim an expense for operation, ownership, or lease.
Note: Because the IRS transportation expense standards provide for no more than two cars, the maximum number of cars you can enter is two.

EZ-Filing determines this amount by referencing the debtor’s Gross Monthly Income in the table on the IRS local standards.
Note: If you want to claim an operating expense greater than that allowed by the IRS standard, check-mark the override box and replace the IRS amount with the desired operating-expense amount.

This is especially relevant when there is no lien against the automobile and you are not taking the ownership cost, but the automobile is over six years old or has mileage of 75,000 or more miles.

This amount appears on the Local Standards: transportation; vehicle operation/public transportation expense line.

EZ-Filing determines this amount by referencing the debtor’s Gross Monthly Income in the table on the IRS local standards. Enter the IRS Standard amount for public transportation.

• If there is no lien against the car, EZ-Filing uses the IRS ownership cost for the car. This amount appears on the Local Standards: transportation ownership/lease expense; Vehicle 1 line .
• If you don’t want to claim the IRS deduction for the car because (1) there is no lien against the car and (2) you or your trustee believe that the debtor can claim an ownership cost only when there is a lien, check-mark Exclude.