The tables below have been copied from the IRS website and may be used to compute your National Standards Expense on Form 433-A Section 9 page 6 line 35. Please note that regardless of your actual expenses for food, clothing, and miscellaneous expenses, the maximum allowable expense for line 35 is reflected in this table.
Allowable Food, Clothing, and Miscellaneous Expenses.
Form 433-A Page 4 Section 5 Line 35.
Also Called National Standards Expense.
You should take your line 34 Total Income and figure out which line in the following table that income falls in. Then go across to the number of persons in your household and take that number and put it in line 35 of Section 5.
This table just shows you how IRS breaks down the total figure into the expense subcategories of food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous items.
Maximum Allowable Living Expenses for Food, Clothing & Services, Housekeeping, Personal Care Products, and Misc Items are listed below.
Except Alaska and Hawaii
|If your Line 34 Total Income is:|| Number of Persons in your household
|Apparel & Services||88||162||209||244||+281|
|Personal Care Products & Services||34||60||64||70||+281|
|Total Allowable National Standards Expense||$583||$1,053||$1,234||$1,465||+$281|
|Add $281 per person if you exceed four.|