Fill - Chapter 13 Calculation of Your Disposable Income 0419 (US Courts)

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 1

Official Form 122C-2

Chapter 13 Calculation of Your Disposable Income 04/19

To fill out this form, you will need your completed copy of Chapter 13 Statement of Your Current Monthly Income and Calculation of

Commitment Period (Official Form 122C–1).

Be as complete and accurate as possible. If two married people are filing together, both are equally responsible for being accurate. If

more space is needed, attach a separate sheet to this form. Include the line number to which the additional information applies. On the

top of any additional pages, write your name and case number (if known).

Part 1: Calculate Your Deductions from Your Income

The Internal Revenue Service (IRS) issues National and Local Standards for certain expense amounts. Use these amounts

to answer the questions in lines 6-15. To find the IRS standards, go online using the link specified in the separate

instructions for this form. This information may also be available at the bankruptcy clerk’s office.

Deduct the expense amounts set out in lines 6-15 regardless of your actual expense. In later parts of the form, you will use

some of your actual expenses if they are higher than the standards. Do not include any operating expenses that you

subtracted from income in lines 5 and 6 of Form 122C–1, and do not deduct any amounts that you subtracted from your

spouse’s income in line 13 of Form 122C–1.

If your expenses differ from month to month, enter the average expense.

Note: Line numbers 1-4 are not used in this form. These numbers apply to information required by a similar form used in chapter 7 cases.

5. The number of people used in determining your deductions from income

Fill in the number of people who could be claimed as exemptions on your federal income tax

return, plus the number of any additional dependents whom you support. This number may

be different from the number of people in your household.

National

Standards

You must use the IRS National Standards to answer the questions in lines 6-7.

6. Food, clothing, and other items: Using the number of people you entered in line 5 and the IRS National

Standards, fill in the dollar amount for food, clothing, and other items.

$________

7. Out-of-pocket health care allowance: Using the number of people you entered in line 5 and the IRS National

Standards, fill in the dollar amount for out-of-pocket health care. The number of people is split into two

categories─people who are under 65 and people who are 65 or older─because older people have a higher IRS

allowance for health care costs. If your actual expenses are higher than this IRS amount, you may deduct the

additional amount on line 22.

Debtor 1 __________________________________________________________________

First Name Middle Name Last Name

Debtor 2 ________________________________________________________________

(Spouse, if filing) First Name Middle Name Last Name

United States Bankruptcy Court for the: __________ District of _________

Case number ___________________________________________

(If known)

Fill in this information to identify your case:

 Check if this is an amended filing

__________ District of __________

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 2

eople who are under 65 years of age

7a. Out-of-pocket health care allowance per person

$______________

7b. Number of people who are under 65

X ______

7c. Subtotal. Multiply line 7a by line 7b. $______________

Copy

here



$___________

People who are 65 years of age or older

7d. Out-of-pocket health care allowance per person

$______________

7e. Number of people who are 65 or older

X ______

7f. Subtotal. Multiply line 7d by line 7e. $______________

Copy

here



+ $__________

7g. Total. Add lines 7c and 7f. .....................................................................................................

$___________

Copy here .......

$________

Local

Standards

You must use the IRS Local Standards to answer the questions in lines 8-15.

Based

on information from the IRS, the U.S. Trustee Program has divided the IRS Local Standard for housing for

bankruptcy purposes into two parts:

 Housing and utilities – Insurance and operating expenses

 Housing and utilities – Mortgage or rent expenses

To a

nswer the questions in lines 8-9, use the U.S. Trustee Program chart. To find the chart, go online using the link

specified in the separate instructions for this form. This chart may also be available at the bankruptcy clerk’s office.

8. Housing and utilities – Insurance and operating expenses: Using the number of people you entered in line 5, fill

in the dollar amo

unt listed for your county for insurance and oper

ating expenses.

$________

9. Housing and utilities – Mortgage or rent expenses:

9a. Using the number of people you entered in line 5, fill in the dollar amount

listed for your county for mortgage or rent expenses.

$____________

9b. Total average monthly payment for all mortgages and other debts secured by

your home.

To calculate the total average monthly payment, add all amounts that are

contractually due to each secured creditor in the 60 months after you file

for bankruptcy. Next divide by 60.

Name of the creditor Average monthly

payment

_________________________________ $__________

_________________________________

+ $__________

9b. Total average monthly payment

$__________

Copy

here



─

$___________

Repeat this amount

on line 33a.

9c. Net mortgage or rent expense.

Subtract line 9b (total average monthly payment) from line 9a (mortgage or

rent expense). If this number is less than $0, enter $0.

Copy here

 .......

$____________ $________

0. If you claim that the U.S. Trustee Program’s division of the IRS Local Standard for housing is incorrect and affects

the cal

culation of your monthly expenses, fill in any additional amount you claim.

$________

Explain

why:

_______________________________________________________________

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 3

1. Local transportation expenses: Check the number of vehicles for which you claim an ownership or operating expense.

 0. Go to line 14.





1. Go to line 12.





2 or more. Go to line 12.

12. Vehicle operation expense: Using the IRS Local Standards and the number of vehicles for which you claim the operating

expenses, fill in the Operating Costs that apply for your Census region or metropolitan statistical area.

$_______

13. Vehicle ownership or lease expense: Using the IRS Local Standards, calculate the net ownership or lease expense for

each vehicle below. You may not claim the expense if you do not make any loan or lease payments on the vehicle. In

addition, you may not claim the expense for more than two vehicles.

Vehicle 1

Describe Vehicle 1:

_________________________________________________________________

13a. Ownership or leasing costs using IRS Local Standard .......................................

$____________

13b. Average monthly payment for all debts secured by Vehicle 1.

Do not include costs for leased vehicles.

To calculate the average monthly payment here and on line 13e,

add all amounts that are contractually due to each secured

creditor in the 60 months after you file for bankruptcy. Then divide

by 60.

Name of each creditor for Vehicle 1 Average monthly

payment

_________________________________

$__________

_________________________________

+ $__________

Total average monthly payment

$__________

Copy

here



─ $___________

Repeat this amount

on line 33b.

13c. Net Vehicle 1 ownership or lease expense

Subtract line 13b from line 13a. If this number is less than $0, enter $0.

............

$___________

Copy net Vehicle

1 expense here



$_______

Vehicle 2

Describe Vehicle 2:

_________________________________________________________________

13d. Ownership or leasing costs using IRS Local Standard ...................................

$___________

13e. Average monthly payment for all debts secured by Vehicle 2.

Do not include costs for leased vehicles.

Name of each creditor for Vehicle 2 Average monthly

payment

_________

____

____________________

$__________

_____________

____________________

+ $__________

Total average monthl

y payment

$__________

Copy

here



─ $___________

Repeat this amount

on line 33c.

13f. Net Vehicle 2 ownership or lease expense

Subtract line 13e from 13d. If this number is less than $0, enter $0. ...................

$__________

Copy net Vehicle

2 expense here



$_______

4. Public transportation expense: If you claimed 0 vehicles in line 11, using the IRS Local Standards, fill in the Public

Transportation expense allowance regardless of whether you use public transportation.

$_______

5. Additional public transportation expense: If you claimed 1 or more vehicles in line 11 and if you claim that you may also

deduct a public transportation expense, you may fill in what you believe is the appropriate expense, but you may not claim

more than the IRS Local Standard for Public Transportation.

$_______

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 4

Other Necessary

Expenses

In addition to the expense deductions listed above, you are allowed your monthly expenses for the

following IRS categories.

6. Taxes: The total monthly amount that you actually pay for federal, state and local taxes, such as income taxes,

self-employment taxes, social security taxes, and Medicare taxes. You may include the monthly amount withheld

from your pay for these taxes. However, if you expect to receive a tax refund, you must divide the expected

refund by 12 and subtract that number from the total monthly amount that is withheld to pay for taxes.

Do not include real estate, sales, or use taxes.

$_______

7. Involuntary deductions: The total monthly payroll deductions that your job requires, such as retirement contributions,

union dues, and uniform costs.

Do not include amounts that are not required by your job, such as voluntary 401(k) contributions or payroll savings.

$_______

8. Life insurance: The total monthly premiums that you pay for your own term life insurance. If two married people are filing

together, include payments that you make for your spouse’s term life insurance.

Do not include premiums for life insurance on your dependents, for a non-filing spouse’s life insurance, or for any form of

life insurance other than term.

$_______

9. Court-ordered payments: The total monthly amount that you pay as required by the order of a court or administrative

agency, such as spousal or child support payments.

Do not include payments on past due obligations for spousal or child support. You will list these obligations in line 35.

$_______

0. Education: The total monthly amount that you pay for education that is either required:

 as a condition for your job, or

 for your physically or mentally challenged dependent child if no public education is available for similar services.

$_______

1. Childcare: The total monthly amount that you pay for childcare, such as babysitting, daycare, nursery, and preschool.

Do not include payments for any elementary or secondary school education.

$_______

2. Additional health care expenses, excluding insurance costs: The monthly amount that you pay for health care that is

required for the health and welfare of you or your dependents and that is not reimbursed by insurance or paid by a health

savings account. Include only the amount that is more than the total entered in line 7.

Payments for health insurance or health savings accounts should be listed only in line 25.

$_______

3. Optional telephones and telephone services: The total monthly amount that you pay for telecommunication services

for you and your dependents, such as pagers, call waiting, caller identification, special long distance, or business cell

phone service, to the extent necessary for your health and welfare or that of your dependents or for the production of

income, if it is not reimbursed by your employer.

Do not include payments for basic home telephone, internet or cell phone service. Do not include self-employment

enses

such as those re

orted on line 5 of Fo

m 122C-1

or an

amount

reviousl

deducted.

+ $________

4. Add all of the expenses allowed under the IRS expense allowances.

Add lines 6 throu

h 23.

$________

Additional Expense

Deductions

These are additional deductions allowed by the Means Test.

Note: Do not include any expense allowances listed in lines 6-24.

5. Health insurance, disability insurance, and health savings account expenses. The monthly expenses for health

insurance, disability insurance, and health savings accounts that are reasonably necessary for yourself, your spouse, or

your dependents.

Health insurance

$__________

Disability insurance

$__________

Health savings account

+ $__________

Total

$__________

Copy total here .....................................................................

$________

Do y

ou actually spend this total amount?

 No. How much do you actually spend?

 Yes

$__________

26. Continuing contributions to the care of household or family members. The actual monthly expenses that you will

continue to pay for the reasonable and necessary care and support of an elderly, chronically ill, or disabled member of

your household or member of your immediate family who is unable to pay for such expenses. These expenses ma

include contributions to an account of a qualified ABLE program. 26 U.S.C. § 529A(b).

$_______

27. Protection against family violence. The reasonably necessary monthly expenses that you incur to maintain the safety of

you and your family under the Family Violence Prevention and Services Act or other federal laws that apply.

By law, the court must keep the nature of these exp

enses confidential.

$_______

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 5

$_______

+ $________

28. Additional home energy costs. Your home energy costs are included in your insurance and operating expenses on line 8.

If you believe that you have home energy costs that are more than the home energy costs included in expenses on line 8,

then fill in the excess amount of home energy costs.

You must give your case trustee documentation of your actual expenses, and you must show that the additional amount

claimed is reasonable and necessary.

29. Education expenses for dependent children who are younger than 18. The monthly expenses (not more

than $170.83* per child) that you pay for your dependent children who are younger than 18 years old to attend a

private or public elementary or secondary school.

You must give your case trustee documentation of your actual expenses, and you must explain why the amount

claimed is reasonable and necessary and not already accounted for in lines 6-23.

* Subject to adjustment on 4/01/22, and every 3 years after that for cases begun on or after the date of adjustment.

30. Additional food and clothing expense. The monthly amount by which your actual food and clothing expenses are higher

than the combined food and clothing allowances in the IRS National Standards. That amount cannot be more

than 5% of the food and clothing allowances in the IRS National Standards.

To find a chart showing the maximum additional allowance, go online using the link specified in the separate

instructions for this form. This chart may also be available at the bankruptcy clerk’s office.

You must show that the additional amount claimed is reasonable and necessary.

31. Continuing charitable contributions. The amount that you will continue to contribute in the form of cash or financial

instruments to a religious or charitable organization. 11 U.S.C. § 548(d)(3) and (4).

Do not include any amount more than 15% of your gross monthly income.

32. Add all of the additional expense deductions.

Add lines 25 through 31.

$_________

Deductions for Debt Payment

33. For debts that are secured by an interest in property that you own, including home mortgages, vehicle

loans, and other secured debt, fill in lines 33a through 33e.

To calculate the total average monthly payment, add all amounts that are contractually due

to each secured creditor in the 60 months after you file for bankruptcy. Then divide by 60.

Average monthly

payment

Mortgages on your home



33a. Copy line 9b here ................................................................................................... 

$___________



Loans on your first two vehicles



33b. Copy line 13b here. ............................................................................................... 

$___________



33c. Copy line 13e here. ............................................................................................... 

$___________

33d. List other secured debts:



Name of each creditor for other

secured debt

Identify property that

secures the debt

Does

payment

include taxes

or insurance?

___________________________________ ________________________

No

Yes

$___________

______________________________

_____ ________________________

No

Yes

$___________

______________________________

_____ ________________________

No

Yes

$___________

33e. Total average monthly payment. Add lines 33a through 33d. .......................................... $___________

Copy total

here



$_______

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 6

4. Are any debts that you listed in line 33 secured by your primary residence, a vehicle, or other property necessary

for your support or the support of your dependents?

 No. Go to line 35.

 Yes. State any amount that you must pay to a creditor, in addition to the payments listed in line 33, to keep

possession of your property (called the cure amount). Next, divide by 60 and fill in the information below.

Name of the creditor Identify property that

secures the debt

Total cure

amount

Monthly cure amount

_________________________ __________________

$__________

÷ 60 =

$___________

_________________________ __________________

$__________

÷ 60 =

$___________

_________________________ __________________

$__________

÷ 60 =

$___________

Total $___________

Copy

total

here



$_______

5. Do you owe any priority claimssuch as a priority tax, child support, or alimony that are past due as of

the filing date of your bankruptcy case? 11 U.S.C. § 507.

 No. Go to line 36.

 Yes. Fill in the total amount of all of these priority claims. Do not include current or

ongoing priority claims, such as those you listed in line 19.

Total amount of all past-due priori

ty claims.

....................................................................

$______________

÷ 60

$_______

6. Projected monthly Chapter 13 plan payment

$______________

Current multiplier for your district as stated on the list issued by the Administrative

Office of the United States Courts (for districts in Alabama and North Carolina) or by

the Executive Office for United States Trustees (for all other districts).

To find a list of district multipliers that includes your district, go online using the link

specified in the separate instructions for this form. This list may also be available at the

bankruptcy clerk’s office.

______

Average monthly administrative expense $______________

Copy

total

here



$_______

7. Add all of the deductions for debt payment. Add lines 33e through 36.

$_______

Total Deductions from Income

8. Add all of the allowed deductions.

Copy

line 24, All of the expenses allowed under IRS expense allowances

................................... $______________

Copy line 32, All of the additional expense deductions ...................................................................... $______________

Copy

line 37, All of the deductions for debt payment

.........................................................................

+ $______________

Total deductions ........................................................................................................................................ $______________

Copy

total

here



$_______

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2 Chapter 13 Calculation of Your Disposable Income page 7

Part 2: Determine Your Disposable Income Under 11 U.S.C. § 1325(b)(2)

39. Copy your total current monthly income from line 14 of Form 122C-1, Chapter 13

Statement of Your Current Monthly Income and Calculation of Commitment Period.

...................................................................

$_______

40. Fill in any reasonably necessary income you receive for support for dependent

children. The monthly average of any child support payments, foster care payments, or

disability payments for a dependent child, reported in Part I of Form 122C-1, that you

received in accordance with applicable nonbankruptcy law to the extent reasonably

necessary to be expended for such child.

$____________

41. Fill in all qualified retirement deductions. The monthly total of all amounts that your

employer withheld from wages as contributions for qualified retirement plans, as

specified in 11 U.S.C. § 541(b)(7) plus all required repayments of loans from retirement

plans, as specified in 11 U.S.C. § 362(b)(19).

$____________

42. Total of all deductions allowed under 11 U.S.C. § 707(b)(2)(A). Copy line 38 here ............



$____________

43. Deduction for special circumstances. If special circumstances justify additional

expenses and you have no reasonable alternative, describe the special circumstances

and their expenses. You must give your case trustee a detailed explanation of the

special circumstances and documentation for the expenses.

Describe the special circumstances Amount of expense

______________________________________________________

$___________

______________________________________________________

$___________

______________________________________________________

+ $___________

Total

$___________

Cop

here



+ $___

________

44. Total adjustments. Add lines 40 through 43. ....................................................................................



$____________

Copy here 

– $______

45. Calculate your monthly disposable income under § 1325(b)(2). Subtract line 44 from line 39. $_______

Part 3: Change in Income or Expenses

46. Change in income or expenses. If the income in Form 122C-1 or the expenses you reported in this form have changed

or are virtually certain to change after the date you filed your bankruptcy petition and during the time your case will be

open, fill in the information below. For example, if the wages reported increased after you filed your petition, check

122C-1 in the first column, enter line 2 in the second column, explain why the wages increased, fill in when the increase

occurred, and fill in the amount of the increase.

Form Line Reason for change Date of change Increase or

decrease?

Amount of change

 122C─1

 122C─2

____ _____________

__________________ ____________

 Increase

 Decrease

$____________

 122C─1

 122C─2

____ _____________

__________________ ____________

 Increase

 Decrease

$____________

 122C─1

 122C─2

____ _____________

__________________ ____________

 Increase

 Decrease

$____________

 122C─1

 122C─2

____ _____________

__________________ ____________

 Increase

 Decrease

$____________

Debtor 1 _______________________________________________________ Case number (if known)_____________________________________

First Name Middle Name Last Name

Official Form 122C-2

Chapter 13 Calculation of Your Disposable Income page 8

Part 4: Sign Below

By signing here, under penalty of perjury you declare that the information on this statement and in any attachments is true and correct.

___________________________________________________ __________________________________

Signature of Debtor 1 Signature of Debtor 2

Date _________________ Date _________________

MM / DD / YYYY MM / DD / YYYY

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