Lewis v. MASSACHUSETTS HIGHER ED. ASSIST. CORPORA

Opinion

fess Res SO ORDERED, Fs Ce ain Mh. Semen — oes (es. gf fe Judge Katharine M. Samson United States Bankruptcy Judge □□□ OO Date Signed: January 29, 2020 The Order of the Court is set forth below. The docket reflects the date entered.

IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF MISSISSIPPI IN RE: VELMONT E. LEWIS JR. CASE NO. 17-51357-KMS ALTEMICE M. LEWIS DEBTORS CHAPTER 7 ALTAMIC M. LEWIS’ PLAINTIFF V. ADV. PROC. NO. 17-06060-KMS MASSACHUSETTS HIGHER EDUCATION DEFENDANTS ASSISTANCE CORPORATION d/b/a AMERICAN STUDENT ASSISTANCE, EDUCATIONAL CREDIT MANAGEMENT CORPORATION and THE UNITED STATES DEPARTMENT OF EDUCATION OPINION HOLDING STUDENT LOAN DEBT NONDISCHARGEABLE This matter came on for trial on the Complaint to Determine Dischargeability of Student Loan Pursuant to 11 U.S.C. § 523(a)(8), ECF No. 1,” by chapter 7 Debtor Altemice M. Lewis. The

! The bankruptcy petition, the adversary complaint, and the pretrial order each show a different spelling of Lewis’s first name. The petition, which has not been amended, shows her name as “Altemice.” See Jn re Lewis, Ch. 7 Case No. 17-51357-KMS, ECF No. 1 at 1 (Bankr. S.D. Miss. filed July 14, 2017). The complaint shows her name as “Altamice,” with an “a” instead of an “e” in the second syllable. See Lewis v. Mass. Higher Educ. Assistance Corp. (in re Lewis), Ch. 7 Case No. 17-51357-KMS, Adv. No. 17-06060-KMS, ECF No. | at 1 (Bankr. S.D. Miss. filed Noy. 27, 2017). The pretrial order states that the correct spelling is “Altamic.” Pretrial Order J (3), Adv. No. 17- 06060-KMS, ECF No. 34 at 2. The pretrial order supersedes and amends the pleadings. /d. at 4-5. This Opinion therefore adopts “Altamic” for its adversary caption. 2“ECF No. __” references a docket entry in this adversary proceeding.

United States Department of Education having been dismissed and American Student Assistance having transferred its interest in the promissory note to Educational Credit Management Corporation (“ECMC”), ECMC is the proper defendant, Pretrial Order J (3), ECF No. 34 at 2. This proceeding is within the bankruptcy court’s core jurisdiction under 28 U.S.C. § 157(b)(2)(D). Lewis owes approximately $288,000 on a student loan consolidation loan (“Loan”) that she argues should be discharged because repaying it would impose an undue hardship on herself and her children. Alternatively, Lewis seeks discharge of some portion of the Loan. In the Fifth Circuit, a student loan may be discharged only if the debtor satisfies all three prongs of the test set out in Brunner v. New York State Higher Education Services Corp., 831 F.2d 395 (2d Cir. 1987). Because Lewis does not satisfy the Brunner test, neither the Loan nor any part of it may be discharged. FINDINGS OF FACT Lewis, who is forty years old, makes approximately $92,000 a year as a neurophysiologist. Trial Tr. 33:10, 30:3-5, ECF No. 50; Sch. I, Pl.’s Ex. 3, ECF No. 43 at 5.4 A neurophysiologist monitors a patient’s brain and spinal cord during surgery: “Anything involving a nerve basically that the surgery could cause insult to, or the spinal cord, I monitor that and I give the surgeon feedback during the surgery.” Tr. 15:11-14. Lewis has been doing this kind of work for eight years and has worked for nine different companies. /d. at 15:6-7. She has developed the skills to handle “advanced cases,” which with her years of experience and her relationships with hospital administrators keep her relevant and

> The parties stipulated that the underlying loans are federally insured student loans within the purview of 11 U.S.C. § 523(a)(8). Trial Tr, 3:22-25, ECF No. 50. Plaintiff's Exhibit 3 and Defendant’s Exhibit 10 both purport to be Schedules I/J updated for trial. Both exhibits were stipulated to and admitted into evidence. Tr. 4:25-5:9. But they differ materially. Counsel for both parties questioned Lewis only on Plaintiffs exhibit. Accordingly, the Court considers only Plaintiff's exhibit.

valuable to her employer. Jd. at 15:23-25; 17:2-21; 41:12-13. This job pays more than any other she knows of or has applied for: “I’ve not found any job that I can do that’s going to pay me what I make now, or even close.” Jd. at 48:10-11. But it requires constant travel: “I live in the state of Mississippi, but I don’t work in Mississippi. I travel to Connecticut, New York, Florida, Louisiana, Tennessee, Ohio, Chicago. Wherever they basically need me to cover a case.” Jd. at 15:19-22. And it requires a reliable car. Jd. at 26:25-27:1. Lewis did not set out to be a neurophysiologist. She wanted to be a chiropractor. So she borrowed money and earned a bachelor’s degree from McNeese State University in Louisiana. Loan Hist., Def.’s Ex. 2, ECF No. 44-1 at 5; Tr. 11:6-7. She borrowed more money and in 2006 graduated from Texas Chiropractic College with a Doctor of Chiropractic degree. ECF No. 44-1 at 5; Tr. 11:7-13. She started her first chiropractic job, a paid post-externship. Tr. 11:13-18. Then her life derailed. In 2007, Lewis gave birth to a baby boy, who died. /d. at 11:24-25. Three days later, she was diagnosed with a pulmonary embolism and then an “unnamed blood disorder,” for which she will take blood thinners the rest of her life. Jd. at 11:25-12:9. Lewis “of course” lost her job, and her financial disintegration began. Jd. at 12:4-5, Lewis has not worked in chiropractic since. She got a full-time job with the state of Texas, but lost it after her second child, another boy, was born prematurely and spent eight weeks in the neonatal intensive care unit. /d. at 12:16-13:1. After that, she took a part-time position teaching anatomy and physiology. Jd. at 13:3-4. She got pregnant again, delivered another boy prematurely, and herself developed new medical problems, including “really bad” asthma. Jd. at 13:8-12. From 2006 to 2012, Lewis’s income averaged $30,000 to $35,000 a year. Id. at 13:20-24.

In 2012, Lewis began to rebound. Married by this time, she seized an opportunity to train for her current career, moving her husband and two sons to Louisiana to stay with her mother, and herself to Buffalo, New York, for the training program. /d. at 13:25-14:9, But Lewis’s problems were not over. Shortly after arriving in Buffalo, Lewis was diagnosed with Type I diabetes. Jd. at 14:10-13. Then, after her training, she moved her husband and sons to Buffalo only to have the company lose that contract, resulting in a six-month stint of unemployment during which she moved back home to Louisiana. Jd. at 14:18-15:4. Although her income has been “fairly consistent” in the past year, id. at 16:23-25, it was not consistent over the previous three years. In 2015, total income for Lewis and her husband was $103,724. Tax Return, Def.’s Ex. 6, ECF No. 44-3 at 13. In 2016, it was $92,868. Tax Return, Def.’s Ex. 7, ECF No. 44-3 at 19. But in 2017, the year she and her husband filed their underlying chapter 7 case, their income plummeted to $42,546, with Lewis as the only breadwinner. Tax Return, Def.’s Ex. 8, ECF No. 44-4 at 1, 2. Lewis is still the only breadwinner; her husband has been unemployed “for a long time.” Tr. 18:3-4, Lewis has relied on him for childcare, id. at 17:25-18:1; the couple’s 2017 tax return shows his occupation as “SAHD [Stay At Home Dad],” Def.’s Ex. 8, ECF No. 44-4 at 2. Recently, Lewis and her husband separated—a fact that counsel for ECMC did not know until the morning of trial. Tr. 18:1-2, 50:1. The separation raises evidentiary issues. First, according to her Schedule J, updated for trial but not filed in the case, Lewis, her children, and her husband all live in the same household, creating a household of four. Pl.’s Ex. 3, ECF No. 43 at 7. The Court finds instead, as Lewis’s testimony supports, that the household comprises only three: Lewis and her children.

Second, Lewis now pays “a full-time nanny” to care for her boys when she is away. Tr. 18:3-7. But the $450 for childcare and education shown on the Schedule J does not include that expense. Jd. at 18:4-6 (“[N]ow I have a nanny that I have to pay for, which I didn’t include that in the information you asked for because this is all kind of sudden... .”). Lewis did not testify as to how much she pays the nanny. Accordingly, the Court finds on the only evidence before it that Lewis spends $450 a month for childcare and education. Lewis brings home $5390 a month, with expenses totaling $5261, resulting in a monthly surplus of $129.° ECF No. 43 at 8. Her employer reimburses all her travel expenses, including food. Tr. 21:8-11 (“[E]verything that I do is reimbursable. So, when I eat, when I get a plane ticket, when I get a hotel room . . . it’s reimbursed.”). Notwithstanding, she spends $1000 for food and housekeeping supplies. ECF No. 43 at 8. She spends $425 for Internet, a streaming video service, and three cell phones for which the insurance alone costs $57. ECF No. 43 at 8; Tr. 32:15-33:3. Her car payment is $789, her car insurance is $242, and gas and maintenance are $260. ECF No. 43 at 8. Lewis’s Schedule I, also updated for trial but not filed in the case, shows that she participates in an employee stock purchase plan at $229 a month. ECF No. 43 at 6. Lewis has paid nothing on the Loan. Tr. 28:13-15. Until she filed for bankruptcy, she either was in an income-sensitive repayment program, in which her monthly “payment” was $0, or the Loan was in forbearance. /d. at 28:19-25; 29:1-4; 34:4-8, The Loan principal was originally $207,177. Def.’s Ex. 12, Klisch Aff. § 6, ECF No. 44-4 at 12. Twelve years later, Lewis owes $288,080. Jd. § 10, ECF No. 44-4 at 13. It is undisputed that the Loan could be completely paid off in 30 years with payments of approximately $1200 a month. Tr, 51:24-52:1; Def.’s Post-Trial Br., ECF No. 54 at 8.

> Beginning with this sentence, money amounts may be rounded to the nearest dollar,

CONCLUSIONS OF LAW Student loan debt is generally not dischargeable in bankruptcy. See 11 U.S.C. § 523(a)(8). Only if repayment “would impose an undue hardship on the debtor and the debtor’s dependents” is discharge permissible. Jd. Most recently, the Fifth Circuit Court of Appeals has interpreted the “undue hardship” standard to mean “that student loans are not to be discharged unless requiring repayment would impose intolerable difficulties on the debtor.” Thomas v. Dep’t of Educ. (In re Thomas), 931 F.3d 449, 454 (Sth Cir. 2019). Like most of the other circuits, the Fifth Circuit applies the three-prong Brunner test for undue hardship:° (1) that the debtor cannot maintain, based on current income and expenses, a “minimal” standard of living for herself and her dependents if forced to repay the loans; (2) that additional circumstances exist indicating that this state of affairs is likely to persist for a significant portion of the repayment period of the student loans; and (3) that the debtor has made good faith efforts to repay the loans. Brunner, 831 F.2d at 396 (adopted in U.S. Dep’t of Educ. v. Gerhardt (In re Gerhardt), 348 F.3d 89, 91 (5th Cir. 2003)). “The determination of undue hardship is case- and fact-specific.” King v. Vt. Student Assistance Corp. (In re King), 368 B.R. 358, 367 (Bankr. D. Vt. 2007). The debtor bears the burden of proof on each prong of the test and if even one prong is not satisfied, the debt is not dischargeable. Salyer v. Sallie Mae Servicing Corp. (In re Salyer), 348 B.R. 66, 70 (Bankr. M.D. La. 2006). I. Because Lewis Does Not Satisfy Prong One, the Loan Is Not Dischargeable. Prong One requires Lewis to prove that if forced to repay the Loan, she “cannot maintain, based on current income and expenses, a ‘minimal’ standard of living for herself and her

6 The Eighth Circuit applies a totality of the circumstances test. See Long v. Educ. Credit Mgmt. Corp. (In re Long), 322 F.3d 549, 554 (8th Cir, 2003). The First Circuit has declined to adopt either test, but its bankruptcy appellate panel has endorsed the totality of the circumstances test. Bronsdon v. Educ. Credit Mgmt. Corp. (In re Bronsdon), 435 BR. 791, 797, 800 (B.A.P. Ist Cir. 2010).

dependents.” Brunner, 831 F.2d at 396. To repay student loans may require “major personal or financial sacrifices.” Quackenbush v. U.S. Dep’t of Educ. (In re Quackenbush), No. 17-00059- NPO, 2018 WL 4056993, at *3 (Bankr. S.D. Miss. Aug. 24, 2018) (quoting Jn re Salyer, 348 B.R. at 71). But repayment should not force the debtor into “abject poverty.” Jd. (quoting O’Donohoe v. Panhandle-Plains Higher Educ. Auth. (Inre O’Donohoe), No. 12-03281, 2013 WL 2905275, at *3 (Bankr. S.D. Tex. June 13, 2013)). Three questions determine whether a debtor satisfies Prong One: How much money does the debtor need to maintain a minimal standard of living? Does the debtor have any amount left after essential expenses to make payments on the student loans? Has the debtor “minimize[d] living expenses and maximize[d] financial resources”? Jd. (quoting Justice v. Educ. Credit Mgmt. Corp. (In re Justice), No. 15-01083-JDW, 2016 WL 6956642, at *4 (Bankr. N.D. Miss. Nov. 28, 2016)). As to the first question, the “minimally necessary” amount to provide for self and family is the amount required “to ensure that the debtor’s needs for care, including food, shelter, clothing, and medical treatment, are met.” Wynn v. Educ. Credit Mgmt. Corp. (In re Wynn), 378 B.R. 140, 148 (Bankr. S.D. Miss. 2007) (quoting Gill v. Nelnet Loan Servs., Inc. (In re Gill), 326 B.R. 611, 626 (Bankr. E.D. Va. 2005)). At least in part, this determination may be subjective: “Common sense, knowledge gained from ordinary observations in daily life, and general experience, establish skills from which most people can determine whether someone’s expenses are unnecessary or unreasonable .. . .” Ivory v. United States (In re Ivory), 269 B.R. 890, 899-900 (Bankr. N.D. Ala. 2001). Objective standards may also apply. For income, some courts consider the federal poverty guidelines “a useful yardstick.” Knox v. Sallie Mae (In re Knox), No. 060060-EE, 2007 WL

3332060, at *5 (Bankr. S.D. Miss. Nov. 6, 2007) (“[C]ourts who have had debtors whose income is two or three times the federal poverty guidelines have found that to be a factor that weighed against the debtor.”). For expenses, at least one court has applied the Collection Financial Standards used by the Internal Revenue Service to evaluate a delinquent taxpayer’s ability to pay a tax debt (“IRS Standards” or “Standards”), See In re Ivory, 269 B.R. at 906. The Bankruptcy Code applies the IRS Standards in the means test that determines whether a debtor may file under chapter 7 or must file under chapter 13. See 11 U.S.C. § 707(b)(2)(A)(ii); see also https://www.justice.gov/ust/means-testing/20190501 (updated Nov. 20, 2019) (attached to Opinion as Ex. A). The Standards establish allowances for categories of expenses that imperfectly but adequately correspond to the categories in Schedule J. The Standards incorporate a “necessary expense test... defined as expenses that are necessary to provide for a taxpayer’s (and his or her family’s) health and welfare and/or production of income.” https://www.irs.gov/businesses/small- businesses-self-employed/collection-financial-standards (page last reviewed or updated May 30, 2019) (attached to Opinion as Ex. B). To determine the minimally necessary amount Lewis needs to support herself and her children, this Court applies both a subjective standard based on life experience and an objective standard based on the federal poverty guidelines and the IRS Standards applicable on the date of the trial. See Bronsdon y. Educ. Credit Mgmt. Corp. (In re Bronsdon), 435 B.R. 791, 800 (B.A.P. Ist Cir. 2010) “Undue hardship is measured as of trial date... .”). The federal poverty guideline for a three-person household is $21,330 per year. Dep’t of Health & Human Servs. Poverty Guidelines, Annual Update, 84 Fed. Reg. 1167-02 (Feb. 1, 2019). At approximately $92,000, Lewis’s income is more than quadruple the poverty guideline. Although not determinative, this fact weighs against dischargeability.

The IRS Standards are based on either national or local data, depending on the expense category. National standards apply to the following five necessary expenses: food, housekeeping supplies, apparel and services, personal care products and services, and miscellaneous. https://www.irs.gov/businesses/small-businesses-self-employed/national-standards-food-clothing -and-other-items (page last reviewed or updated May 30, 2019) (attached to Opinion as Ex. C). A national standard also applies to out-of-pocket health care costs. https://www.irs.gov/ businesses/smal]-businesses-self-employed/national-standards-out-of-pocket-health-care (page last reviewed or updated July 29, 2019) (attached to Opinion as Ex. D). Local standards apply to housing and utility expenses. https://www.irs.gov/businesses/small-businesses-self-employed/ mississippi-local-standards-housing-and-utilities (page last reviewed or updated Mar. 15, 2019) (attached to Opinion as Ex. E). Both national and local standards apply to transportation expenses; the ownership cost of the vehicle (monthly lease or loan payment) is national and the operating cost is local. https://www.irs.gov/businesses/small-businesses-self-employed/local-standards- transportation (page last reviewed or updated July 29, 2019) (attached to Opinion as Ex. F). The IRS Standards do not, however, include every expense necessary in a particular debtor’s circumstances. For Lewis, the omitted expense is childcare. Where the IRS Standards do not accurately represent expenses over which the Court believes Lewis has little or no control, her actual, higher expense equals the minimally necessary amount. The first such expense is her car payment. Although $789 seems objectively excessive, she apparently bought this vehicle after receiving her bankruptcy discharge. Compare Line 17a, ECF No. 44-2 at 26 with Line 17a, ECF No. 43 at 8. In the circumstances here, the Court accepts Lewis’s credible testimony that her job requires reliable transportation and recognizes that post- discharge financing is expensive. The second such expense is $242 for car insurance. A car loan

requires the borrower to buy insurance in an amount adequate to protect the collateral, regardless of cost. Where the IRS Standard allows more than Lewis spends, her actual, lower expense equals the minimally necessary amount. Accordingly, $150 is the minimally necessary amount for Lewis’s health care. Line 11, ECF No. 43 at 8. Where the IRS Standards subsume several kinds of expenses under one category and the Court believes one of Lewis’s expenses in that category is excessive, the Court provides the minimally necessary amount for that expense. As a result, Lewis’s $1000 for food and housekeeping supplies is cut to $700; her $260 for gas and car maintenance is cut to $100; and her $425 for telephone, cell phone, Internet, and cable services is cut to $300. See Lines 7, 6c, 12, ECF No. 43 at 8. Her food and housekeeping expense is cut because much of her own food costs are reimbursed; her gas and car maintenance are cut for the same reason, that gas costs would be included in her travel reimbursements; her cell phone, Internet, and cable services are cut because the Court believes $300 is sufficient for three cell phones, Internet, and a streaming video service. In addition, the $229 Lewis contributes to an employee stock purchase plan is wholly unnecessary. Applying these adjustments to Lewis’s expenses as shown on her updated Schedule J, her minimally necessary expenses total $4391: Rent 1050 Electricity 160 Water/sewer, garbage 50 Cell phones, Internet, cable services 300 Food and housekeeping supplies 700 Childcare 450 Clothing, laundry, dry cleaning 150 Personal care products and services 100 Medical, dental 150 Gas, car maintenance 100 Entertainment, clubs, etc. 75 Life insurance 75

Car insurance 242 Car payment 789 4391 This amount is substantially the same as the $4395 Lewis would be allowed under the IRS Standards: Housing and utilities 1616 Food, housekeeping supplies, 1446 apparel and services, personal care products and services, miscellaneous Health care 165 Car maintenance, repairs, 210 insurance, gas, and other expenses Car payment 508 3945 plus Childcare 450 4395 As to the second question under Prong One, whether Lewis has any amount left after essential expenses to make payments on the Loan, the following calculation shows she can make a $1200 payment and still have money left: Monthly take-home pay, 5390 Line 7, ECF No. 43 at 6 plus Employee stock purchase plan, 229 Id., Line 5h _ Total take-home pay 5619 minus Minimally necessary expenses 4391 Available for Loan payment 12287 7 Lewis contributes $229 per month pretax to her employer’s 401(k) plan. Line 5c, ECF No. 43 at 6. Courts are split on whether retirement contributions may be permitted as minimally necessary expenses in the undue hardship analysis. The majority view seems to be that they may not. See, e.g., Educ. Credit Mgmt. Corp. v. Young, 376 B.R. 795, 800 Tex. 2007) (‘While saving money for one’s retirement is certainly wise, Congress, through its demanding standard, has chosen to give priority to the repayment of student loan debts.”); Perkins v. Pa. Higher Educ. Assistance Agency (In re Perkins), 318 B.R. 300, 306-07 (Bankr. M.D.N.C. 2004) (“Similarly, 401k) contributions generally are not regarded as reasonably necessary for the support or maintenance of a debtor and thus may be considered as available income from which a debtor seeking a § 523(a)(8) undue hardship discharge could... repay an educational loan.”) (collecting cases); Speer v. Educ. Credit Mgmt. Corp. (In re Speer), 272 B.R. 186, 194 (Bankr. W.D. Tex. 2001) (“For the purpose of analysis the $140.00 retirement deduction will be added back into [Debtor’s] income as it appears clear that Congress intended [§ 523(a)(8)] to be applied against debtors in as punitive a manner as possible.”); but see Augustin v. U.S. Dep’t of Educ. (In re Augustin), 588 B.R. 141, 152 (Bankr. D. Md. 2018) (“[T]here is no per 11

As to the third question, Lewis has maximized her resources by seeking, training for, and working in the highest-paying job she could find. But she has not minimized expenses, as the Court’s adjustments show. With income more than four times the federal poverty guideline and more than the amount of the Loan payment available after minimally necessary expenses, Lewis has failed to meet her burden of proof under Prong One of the Brunner test. The Loan is therefore not dischargeable. Il. Partial Discharge Is Not Available. Sometimes, a debtor might be able to repay some but not all the student loan debt. In this circumstance, courts are divided on whether the debt may be discharged in part. Grigas v. Sallie Mae Servicing Corp. (In re Grigas), 252 B.R. 866, 870 (Bankr. D.N.H. 2000) (“[T]he issue of whether partial discharge is available under § 523(a)(8) has proved vexing to the judiciary ....”). Although no controlling opinion has issued from the Fifth Circuit, some courts within the circuit have held that a partial discharge may be granted under § 523(a)(8) through the court’s equitable powers under § 105(a). See, e.g., Educ. Credit Mgmt. Corp. v. Young, 376 B.R. 795, 801 (E.D. Tex. 2007); Nary v. Complete Source (In re Nary), 253 B.R. 752, 767 (N.D. Tex. 2000); contra Roach v. United Student Aid Fund, Inc. (In re Roach), 288 B.R. 437, 448 (Bankr. E.D. La. 2003) (“partial discharges are not permitted”).

se rule that these types of expenses [including retirement contributions] are unnecessary to maintaining a minimal standard of living.”); Larson vy. United States (In re Larson), 426 B.R. 782, 786, 792-93 (Bankr, N.D. Ill. 2010) (holding that $86 retirement contribution was permissible given that Debtor was 58 years old and had minimal savings and meager income compared to expenses; employer matched 90% of Debtor’s contributions; contributions were relatively small; and rest of budget was frugal); Allen v. Am. Educ. Servs. (In re Allen), 329 B.R. 544, 547, 551 (Bankr. W.D, Pa. 2005) (holding that $111.67 retirement contribution was permissible given that Debtor was 60 years old and had no retirement savings). Here, Lewis’s monthly take-home pay covers both her minimally necessary expenses and the Loan payment even without adding back in her 401(k) contribution. Consequently, the Court does not reach the question of whether a retirement contribution may be a minimally necessary expense under the undue hardship analysis. 12

Most courts that grant a partial discharge require proof that repaying that portion of the loan would impose an undue hardship. See Young, 376 B.R. at 801 (“Though the Fifth Circuit Court of Appeals has not weighed in on the issue, the other circuit courts that have done so have all agreed that a finding of undue hardship necessarily precedes the bankruptcy court’s exercise of its equitable powers.”); but see Manion v. Modeen (In re Modeen), 586 B.R. 298, 305-06 (Bankr. W.D. Wis. 2018) (granting partial discharge even though debtor demonstrated no exceptional circumstance and therefore failed to meet all elements under Brunner). Without reaching the question of whether partial discharge is permitted, this Court agrees that if it is, the debtor must prove undue hardship as to the portion of the loan to be discharged. Accordingly, if partial discharge is permitted, it is not available to Lewis, who under Prong One of Brunner can maintain a minimal standard of living and repay the Loan in full. CONCLUSION Because Lewis did not prove under § 523(a)(8) that repaying the Loan will impose an undue hardship on herself and her children, the Loan is not dischargeable. Judgment will be entered accordingly. This decision is without prejudice to any future request to discharge the Loan should Lewis’s circumstances change. See 11 U.S.C. § 523(b). HHEND#H

#= An official website of the United States government Here’s how you know TUCK UNITS STATES DEPARTMENT of? JUSTICE TESTING

Census Bureau, IRS Data and Administrative Expenses Multipliers (Cases Filed Between May 1, 2019 and October 31, 2019, Inclusive) Section |. Census Bureau Data in Part 2 of Bankruptcy Form 122A-1 and Part 2 of Bankruptcy Form 122C-1, debtors are instructed to “Fill in the median income for your state and size of household,” This information is published by the Census Bureau, and the data is updated each year. In addition, pursuant to 11 U.S.C. § 101(39A)(B), the data on this Web site will be further adjusted early each calendar year based upon the Consumer Price Index for All Urban Consumers (CPI). The following link provides the median family income data published in September 2018 and CPl-adjusted in January 2019, reproduced in a format that is designed for ease of use in completing these bankruptcy forms. Median Family Income Based on State/Territory and Family Size Available for download in MS Excel format. [XLS - 39 kb] [XLSX ~ 15 kb

Section Il. IRS Data & General Information for Completing Bankruptcy Forms Note: The IRS expense figures posted on this Web site are for use in completing bankruptcy forms. They are not for use in computing taxes or for any other tax administration purpose. Expense information for tax purposes can be found on the IRS Web site. In addition, the following language is taken directly from the IRS Collection Financial Standards available at the IRS Web site noted above, The IRS Collection Financial Standards use the word "taxpayer" and this reference has been unchanged for purposes of publishing the Standards for use in bankruptcy cases. 4. General Information Regarding IRS Collection Financial Standards Collection Financial Standards are used to help determine a taxpayer's ability to pay a delinquent tax liability. Allowable living expenses Include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer’s (and his or her family's) health and welfare and/or production of income, National Standards for food, clothing and other items apply nationwide. Taxpayers are allowed the total National Standards amount for their family size, without questioning the amount actually spent. National Standards have also been established for minimum allowances for out-of-pocket health care expenses. Taxpayers and their dependents are allowed the standard amount on a per person basis, without questioning the amount actually spent, Maximum allowances for housing and utilities and transportation, known as the Local Standards, vary by location, In most cases, the taxpayer is allowed the amount actually spent, or the local standard, whichever is less. Generally, the total number of persons allowed for necessary living expenses should be the same as those allowed as exemptions on the taxpayer’s most recent year income tax return. If the IRS determines that the facts and circumstances of a taxpayer's situation indicate that using the etandardse [e inadaniata tn nrovide far hacic lying ayvnancae win may allayws far acrtial avnancaece Hnawavar A

expense standards leaves them an inadequate means of providing for basic living expenses. 2. National Standards: Food Clothing & Other Items 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). The survey collects information from the Nation's households and families on their buying habits (expenditures), Income and household characteristics. Available for download in MS Excel format, [XLS - 28 kb] [XLSx - 12 kb] 3. National Standards: Out-of-Pocket Health Care Expenses Out-of-Pocket Health Care standards have been established for out-of-pocket health care expenses including medical services, prescription drugs, and medical supplies (e.g, eyeglasses, contact lenses, etc,), The table for health care allowances is based on Medical Expenditure Panel Survey data and uses an average amount per person for taxpayers and their dependents under 65 and those individuals that are 65 and older, The out-of-pocket health care standard amount is allowed in addition to the amount taxpayers pay for health insurance. Available for download in MS Excel format. [XLS - 30 kb] [XLSx - 10 kb Local Standards. Housing and Utilities and Transportation a. Housing and Utilities Standards are derived from Census and BLS data, and are provided by state down to the county level. The standard for a particular county and family size Includes both housing and utilities allowed for a taxpayer’s primary place of residence. Housing and Utilities standards include mortgage or rent, property taxes, interest, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, telephone, cell phone, internet, and cable, The tables include five categories for one, two, three, four, and five or more persons in a household, Note: Effective October 3, 2011, the IRS no longer provides Housing and Utilities Standards for the U.S. territorles of Guam, the Northern Mariana Islands, and the Virgin Islands. [Mississipp| [Go | Available for download in MS Excel format, [XLS - 1,06 MB] [XLSX - 588 KB]

b. Transportation Expense Standards for taxpayers with a vehicle consist of two parts: nationwide figures for monthly loan or lease payments referred to as ownership costs, and additional amounts for monthly operating costs broken down by Census Region and Metropolitan Statistical Area (MSA). A conversion chart has been provided with the standards that lists the states that comprise each Census Region, as well as the counties and cities Included in each MSA. The ownership cost portion of the transportation standard, although it applies nationwide, Is still considered part of the Local Standards. The ownership costs provide maximum allowances for the lease or purchase of up to two automobiles if allowed as a necessary expense, A single taxpayer {Is normally allowed one automobile.

parking and tolls. lf a taxpayer has a car payment, the allowable ownership cost added to the allowable operating cost equals the allowable transportation expense, If a taxpayer has a car, but no car payment, only the operating costs portion of the transportation standard is used to figure the allowable transportation expense, In both of these cases, the taxpayer Is allowed the amount actually spent, or the standard, whichever is less, There is a single nationwide allowance for public transportation based on BLS expenditure data for mass transit fares for a train, bus, taxi, ferry, etc, Taxpayers with no vehicle are allowed the standard, per household, without questioning the amount actually spent. lf a taxpayer owns a vehicle and uses public transportation, expenses may be allowed for both, provided they are needed for the health, and welfare of the taxpayer or family, or for the production of income. However, the expenses allowed would be actual expenses incurred for ownership costs, operating costs and public transportation, or the standard amounts, whichever is less. [South Census Region ][ Go | Available for download in MS Excel format. [XLS ~ 34 kb] [XLSx - 12 kb] Section Ill, Administrative Expenses Multipliers 11 U.S.C, § □□□□□□□□□□□□□□□□□□□□□ allows a debtor who is eligible for chapter 13 to include in his/her calculation of monthly expenses the actual administrative expenses of administering a chapter 13 plan in the judicial district where the debtor resides, The Executive Office for U.S. Trustees issues the schedules of actual administrative expenses which contain, by judicial district, the chapter 13 multiplier needed to complete Official Bankruptcy Forms 122A-2 and 122C-2, Form 122A-2 is the form certain chapter 7 debtors will complete and the multiplier is entered on Line 36; Form 122C-2 is the form certain chapter 13 debtors will complete and the multiplier is entered on Line 36, Schedules of Actual Administrative Expenses of Administering a Chapter 13 Plan (as Required by 11 U.S.C. § 707(b)(2)(A) (fi) (IM), Available for download in MS Excel format. [XLS - 45 kb] [XLSx - 15 kb . Nofe: The original source for the State Median Family Income is the Census Bureau,

The original source for the National and Local Standards is the IRS. To report any differences between the data on these pages and their original source, please e-mail: ust.mt.help@usdoj.gov. Updated November 20, 2019

Was this page helpful? Yes No

Financial Standards

IRS Collection Financial Standards are intended for use Related Topics repayment of delinquent taxes. These Standards are © Tools on March 25, 2019 for purposes of federal tax only, Expense information for use in bankruptcy can be found on the website for the U.S. Trustee

added links below for all of the standards to enable you to download a version for printing. Please note that the standards change, so if you elect to them, check back periodically to assure you have the latest version.

Financial Standards are used to help determine a taxpayer's ability to delinquent tax liability. Allowable living expenses include those expenses meet the necessary expense test. The necessary expense test is defined as that are necessary to provide for a taxpayer's (and his or her family's) and welfare and/or production of income. Standards for food, clothing and other items apply nationwide. Taxpayers the total National Standards amount monthly for their family size, questioning the amount actually spent. Standards have also been established for minimum allowances for out-of- health care expenses. Taxpayers and their dependents are allowed the amount monthly on a per person basis, without questioning the amount spent. . mum allowances for monthly housing and utilities and transportation, known Local Standards, vary by location. In most cases, the taxpayer is allowed the unt actually spent, or the local standard, whichever is less. the total number of persons allowed for necessary living expenses be the same as those allowed as dependents on the taxpayer’s most recent income tax return. IRS determines that the facts and circumstances of a taxpayer's situation that using the standards is inadequate to provide for basic living expenses, allow for actual expenses. However, taxpayers must provide TI., WD

umentation that supports a determination that using national and local standards leaves them an inadequate means of providing for basic living

Standards: Food, Clothing and Other Items Standards have been established for five necessary expenses: food, sekeeping supplies, apparel and services, personal care products and services, miscellaneous, National Standard for Food, Clothing and Other [tems includes an amount for expenses. This miscellaneous allowance is for expenses taxpayers that are not included in any other allowable living expense items, or for portion of expenses that exceed the Collection Financial Standards and are not under a deviation, standards are derived from the Bureau of Labor Statistics Consumer Survey. The survey collects information from the Nation's households families on their buying habits (expenditures), income and household

information and the standard amounts are available on our National for Food, Clothing and Other Items web page. You may also download in PDF format for printing.

Standards: Out-of-Pocket Health Care Expenses Health Care standards have been established for out-of-pocket th care expenses including medical services, prescription drugs, and medical (e.g. eyeglasses, contact lenses, etc.). table for health care allowances is based on Medical Expenditure Panel Survey uses an average amount per person for taxpayers and their dependents 65 and those individuals that are 65 and older. out-of-pocket health care standard amount is allowed in addition to the taxpayers pay for health insurance. may also download the standards in PDF format for printing, Additional. and the standard amounts are available on our Out-of-Pocket Health Standards web page,

Standards: Housing and Utilities housing and utilities standards are derived from U.S, Census Bureau, American Survey and BLS data, and are provided by state down to the county , The standard for a particular county and family size includes both housing

allowed for a taxpayer’s primary place of residence, Housing and standards are also provided for Puerto Rico, and Utilities standards include mortgage or rent, property taxes, interest, maintenance, repairs, gas, electric, water, heating oil, garbage residential telephone service, cell phone service, cable television, and service. The tables include five categories for one, two, three, four, and five persons in a household. itional information and the standard amounts are available by state or territory Housing and Utilities Standards web page. You may also download the in PDF format for printing, Please be advised that the housing and ties document is 104 printed pages.

Standards: Transportation transportation standards for taxpayers with a vehicle consist of two parts: onwide figures for monthly loan or lease payments referred to as ownership and additional amounts for monthly operating costs broken down by Census ion and Metropolitan Statistical Area (MSA). A conversion chart has been with the standards that lists the states that comprise each Census Region, as the counties and cities included in each MSA. The ownership cost portion transportation standard, although it applies nationwide, is still considered the Local Standards, ownership costs provide maximum allowances for the lease or purchase of up automobiles if allowed as a necessary expense. A single taxpayer is normally one automobile. operating costs include maintenance, repairs, insurance, fuel, registrations, inspections, parking and tolls. has a car payment, the allowable ownership cost added to the operating cost equals the allowable transportation expense. If a taxpayer a car, but no car payment, only the operating costs portion of the standard is used to figure the allowable transportation expense. In of these cases, the taxpayer is allowed the amount actually spent, or the whichever is less. re is a single nationwide allowance for public transportation based on BLS data for mass transit fares for a train, bus, taxi, ferry, etc. Taxpayers no vehicle are allowed the standard, per household, without questioning the actually spent. owns a vehicle and uses public transportation, expenses may be wed for both, provided they are needed for the health, and welfare of the or family, or for the production of income. However, the expenses allowed be actual expenses incurred for ownership costs, operating costs and public or the standard amounts, whichever is less.

information and the standard amounts are available on our nsportation Standards web page. You may also download the standards in PDF for printing.

Year Rule for Repayment of Tax Liability Financial Standards are used in cases requiring financial analysis to a taxpayer's ability to pay. The vast majority of installment agreements ured by Collection employees are streamlined agreements, which require little financial analysis and no substantiation of expenses. ases where taxpayers cannot full pay and do not meet the criteria for a agreement, they may still qualify for the six-year rule. The timeframe rule was increased in 2012 from five years to six years. rule allows for payment of living expenses that exceed the Collection Standards, and allows for other expenses, such as minimum payments on loans or credit cards, as long as the tax liability, including penalty and can be full paid in six years. payers are required to provide financial information in these cases, but do not to provide substantiation of reasonable expenses.

Revisions 25, 2019 were no changes to the methodology for calculating the Collection Financial ndards for 2019. data for the Operating Costs section of the Transportation Standards are vided by Census Region and Metropolitan Statistical Area (MSA) on the Standards web page. In 2019, the MSAs did not change. revised standards are effective for financial analysis conducted on or after 25, 2019.

Rate the Small Business and Self-Employed Website

Last Reviewed or Updated: 30-May-2019

@ @ Standards: Food, Clothing and Other

IRS Collection Financial Standards are intended for use in calculating of delinquent taxes. These Standards are effective on March 25, 2019 for Related Topics of federal tax administration only, Expense information for use in 8 ial calculations can be found on the website for the U.S, Trustee Program. ° conan Financia andar nload the national standards for food, clothing and other sin PDF format for printing. Please note that the standard amounts change, so elect to print them, check back periodically to assure you have the latest on, Standards have been established for five necessary expenses: food, supplies, apparel and services, personal care products and services,

are derived from the Bureau of Labor Statistics (BLS) Consumer Survey (CES) and defined as follows: includes food at home and food away from home. Food at home refers to the expenditures for food from grocery stores or other food stores. It excludes the of nonfood items, Food away from home includes all meals and snacks, ding tips, at fast-food, take-out, delivery and full-service restaurants, etc, supplies includes laundry and cleaning supplies, stationery postage, delivery services, miscellaneous household products, and lawn supplies. and services includes clothing, footwear, material, patterns and notions for ng clothes, alterations and repairs, clothing rental, clothing storage, dry and sent-out laundry, watches, jewelry and repairs to watches and

care products and services includes products for the hair, oral hygiene ucts, shaving needs, cosmetics and bath products, electric personal care ances, and other personal care products, allowance is for expenses taxpayers may incur that are not ded in any other allowable living expense items, or for any portion of expenses the Collection Financial Standards and are not allowed under a Taxpayers can use the miscellaneous allowance to pay for expenses that the standards, or for other expenses such as credit card payments, bank charges, reading material and school supplies.

are allowed the total National Standards amount monthly for their size, without questioning the amounts they actually spend, If the amount is more than the total allowed by the National Standards for food, supplies, apparel and services, and personal care products and ices, the taxpayer must provide documentation to substantiate those expenses living expenses. Deviations from the standard amount are not for miscellaneous expenses, Generally, the total number of persons for National Standards should be the same as those allowed as on the taxpayer’s most recent year income tax return, . pense One Two Three Four Person Persons Persons Persons $386 $685 $786 $958 supplies $40 $72 $76 $76 & services $88 $159 $169 $243 care products & $43 $70 S76 $91 vices $170 $302 $339 $418

$727 $1,288 $1,446 1,786

than four persons Additional Persons Amount additional person, add to four-person $420 allowance:

Rate the Small Business and Self-Employed Website

Last Reviewed or Updated: 30-May-2019

Standards: Out-of-Pocket Health Care

IRS Collection Financial Standards are intended for use in calculating of delinquent taxes, These Standards are effective on March 25, 2019 for Related Topics of federal tax administration only, Expense information for use in dard kruptcy calculations can be found on the website for the U.S, Trustee Program, ° Local Stan ares Housing and Utilities the out-of-pocket health care standards in PDF format for printing. note that the standard amounts change, so if you elect to print them, check periodically to assure you have the latest version, table for health care expenses, based on Medical Expenditure Panel Survey has been established for minimum allowances for out-of-pocket health care

health care expenses include medical services, prescription drugs, medical supplies (e.g, eyeglasses, contact lenses, etc.), Elective procedures plastic surgery or elective dental work are generally not allowed. and their dependents are allowed the standard amount monthly on a person basis, without questioning the amounts they actually spend, Ifthe claimed is more than the total allowed by the health care standards, the must provide documentation to substantiate those expenses are living expenses. Generally, the number of persons allowed should be the as those allowed as dependents on the taxpayer’s most recent year income

out-of-pocket health care standard amount is allowed in addition to the taxpayers pay for health insurance.

Out of Pocket Costs

65 $55

and Older $114

Rate the Small Business and Self-Employed Website Be TY

Last Reviewed or Updated: 29-Jul-2019

@ e e @ ississippI - Local Standards: Housing and

IRS Collection Financial Standards are intended for use in calculating of delinquent taxes, These Standards are effective on March 25, 2019 for Related Topics of federal tax administration only, Expense information for use in dard kruptcy calculations can be found on the website for the U.S, Trustee Program, ° Local Stan ares Housing and Utilities housing and utilities standards are derived from U.S, Census Bureau, American Survey and Bureau of Labor Statistics data, and are provided by state to the county level. The standard for a particular county and family size both housing and utilities allowed for a taxpayer's primary place of Generally, the total number of persons allowed for determining family should be the same as those allowed as exemptions on the taxpayer's most year income tax return, and utilities standards include mortgage or rent, property taxes, interest, maintenance, repairs, gas, electric, water, heating oil, garbage residential telephone service, cell phone service, cable television, and rnet service, The tables include five categories for one, two, three, four, and five persons in a household, taxpayer is allowed the standard amount, or the amount actually spent on sing and utilities, whichever is less. If the amount claimed is more than the allowed by the housing and utilities standards, the taxpayer must provide umentation to substantiate those expenses are necessary living expenses, Monthly Allowance

2019 2019 2019 2019 2019 Published Published Published Published Published Housing Housing Housing Housing Housing and and and and and eyegs eyeas tregs eyeas spegs Utilities Utilities Utilities Utilities Utilities fora fora fora fora fora Family of Family of Family of Family of Family of 1 2 3 4 Tx, LT

998 1,172 1,235 1,377 1,399

1,054 1,237 1,304 1,454 1,477

1,079 1,267 1,335 1,489 1,513

992 1,165 1,228 1,369 1,391

1,009 1,185 1,249 1,393 1,415

1,134 1,331 1,403 1,564 1,590

930 1,092 1,151 1,283 1,304

1,046 1,229 1,295 1,444 1,467

1,029 1,209 1,274 1,421 1,443

917 1,077 1,135 1,266 1,286

941 1,106 1,165 1,299 1,320

1,012 1,189 1,253 1,397 1,420

County 1,008 1,184 1,248 1,392 1,414

1,040 1,221 1,287 1,435 1,458

1,096 1,287 1,356 1,512 1,536

1,111 1,305 1,375 1,533 1,558

1,302 1,530 1,612 1,797 1,826

1,183 1,389 1,464 1,632 1,659 .

1,051 1,235 1,301 1,451 1,474

1,145 1,345 1,417 1,580 1,605

1,138 1,336 1,408 1,570 1,595

1,004 1,180 1,243 1,386 1,408

1,239 1,456 1,534 1,710 1,738

1,306 1,534 1,616 1,802 1,831 ounty

inds 1,190 1,398 1,473 1,642 1,669

olmes 961 1,128 1,189 1,326 1,347

1,028 1,207 1,272 1,418 1,441

1,180 1,386 1,461 1,629 1,655

1,028 1,207 1,272 1,418 1,441

1,289 1,514 1,595 1,778 1,807

Jasper 969 1,138 1,199 1,337 1,358 County

965 1,133 1,194 1,331 1,353

984 1,156 1,218 1,358 1,380

1,079 1,267 1,335 1,489 1,513

984 1,156 1,218 1,358 1,380

1,357 1,594 1,680 1,873 1,903

1,392 1,635 1,723 1,921 1,952

1,144 1,344 1,416 1,579 1,604

1,037 1,219 1,284 1,432 1,455

1,075 1,263 1,331 1,484 1,508

County 1,193 1,402 1,477 1,647 1,673

1,068 1,255 1,322 1,474 1,498*

1,161 1,364 1,437 1,602 1,628

1,178 1,384 1,458 1,626 1,652

1,514 1,778 1,874 2,090 2,123

1,050 1,233 1,299 1,448 1,472

1,167 1,370 1,444 1,610 1,636

1,056 1,240 1,307 1,457 1,481

1,070 1,256 1,324 1,476 1,500

1,034 1,215 1,280 1,427 1,450

1,054 1,238 1,305 1,455 1,479

910 1,069 1,126 1,255 1,276

1,269 1,491 1,571 1,752 1,780

1,056 1,240 1,307 1,457 1,481

River 1,220 1,433 1,510 1,684 1,711

995 1,169 1,232 1,374 1,396

County 1,088 1,278 1,347 1,502 1,526

1,026 1,205 1,270 1,416 1,439

999 1,173 1,236 1,378 1,400

uitman 937 1,101 1,160 1,293 1,314

Rankin 1,276 1,498 1,579 1,761 1,789 County

Scott 1,074 1,261 1,329 1,482 1,506 County

Sharkey 1,152 1,353 1,426 1,590 1,616 County

Simpson 1,109 1,303 1,373 1,531 1,556 County

Smith 1,052 1,236 1,302 1,452 1,475 County

Stone 1,207 1,418 1,494 1,666 1,693 County

Sunflower 999 1,174 1,237 1,379 1,402 County □

Tallahatchie 953 1,119 1,179 1,315 1,336 County

Tate County 1,211 1,423 1,499 1,671 1,698

Tippah 984 1,156 1,218 1,358 1,380 County

976 1,146 1,208 1,347 1,369

1,075 1,263 1,331 1,484 1,508

1,053 1,237 1,303 1,453 1,476

1,041 1,222 1,288 1,436 1,459

1,194 1,403 1,478 1,648 1,675

1,067 1,253 1,320 1,472 1,496

1,075 1,262 1,330 1,483 1,507

1,034 1,215 1,280 1,427 1,450

940 1,104 1,163 1,297 1,318

1,042 1,224 1,290 1,438 1,462

1,025 1,204 1,269 1,415 1,438

1,050 1,233 1,299 1,448 1,472

Rate the Small Business and Self-Employed Website

Last Reviewed or Updated: 15-Mar-2019

Standards: Transportation

IRS Collection Financial Standards are intended for use in calculating of delinquent taxes. These Standards are effective on March 25, 2019 for Related Topic of federal tax administration only, Expense information for use in lection Ei calculations can be found on the website for the U.S. Trustee Program, ° cnanee Financial anda the transportation standards in PDF format for printing, Please note that amounts change, so if you elect to print them, check back periodically you have the latest version. transportation standards for taxpayers with a vehicle consist of two parts: figures for monthly loan or lease payments referred to as ownership s, and additional amounts for monthly operating costs. The operating costs maintenance, repairs, insurance, fuel, registrations, licenses, inspections, and tolls (These standard amounts do not include personal property s), Costs ownership costs, shown in the table below, provide the monthly allowances for ease or purchase of up to two automobiles, A single taxpayer is normally one automobile. For each automobile, taxpayers will be allowed the lesser

e monthly payment on the lease or car loan, or ownership costs shown in the table below. axpayer has no lease or car loan payment, the amount allowed for Ownership will be erating Costs to Ownership Costs, a taxpayer is allowed Operating Costs, by regional metropolitan area, as shown in the table below. For each automobile, ayers will be allowed the lesser of: e amount actually spent monthly for operating costs, or operating costs shown in the table below, blic Transportation

Lex, FC

re is a single nationwide allowance for public transportation based on Bureau abor Statistics expenditure data for mass transit fares for a train, bus, taxi, ferry, Taxpayers with no vehicle are allowed the standard amount monthly, per sehold, without questioning the amount actually spent. owns a vehicle and uses public transportation, expenses may be for both, provided they are needed for the health and welfare of the or family, or for the production of income. However, the expenses allowed be actual expenses incurred for ownership costs, operating costs and public or the standard amounts, whichever is less. e amount claimed for Ownership Costs, Operating Costs or Public is more than the total allowed by the transportation standards, the must provide documentation to substantiate those expenses are living expenses, Transportation

$217

Costs

One Car Two Cars

$508 $1,016

rating Costs

One Car Two Cars

$237 $474

Boston $230 $460

One Car Two Cars

New York . $319 $638

Philadelphia $244 $488

$191 $382

Chicago $208 $416

Cleveland $191 $382

Detroit $277 $554

Minneapolis- $197 $394 St, Paul

St. Louis $190 $380

Region $210 $420

Atlanta $240 $480

Baltimore $258 $516

van $281 $562

One Car Two Cars

Houston $287 $574

Miami $316 $632

Tampa $236 $472

vesnngten, $242 $484

Region $205 $410

Anchorage $179 $358

Denver $212 $424

Honolulu $191 $382

Los Angeles $273 $546

Phoenix $233 $466

San Diego $255 $510

San Francisco $212 $424

Seattle $268 $536

Use with 2019 Allowable Transportation Table data for the Operating Costs section of the Transportation Standards are by Census Region and Metropolitan Statistical Area (MSA). The following lists the states that comprise each Census Region, Once the taxpayer’s Census has been ascertained, to determine if an MSA standard is applicable, use below to see if the taxpayer lives within an MSA (MSAs are defined and city, where applicable), If the taxpayer does not reside in an MSA, use standard, Definitions by Census Region Census Region: Maine, New Hampshire, Vermont, Massachusetts, de Connecticut, Pennsylvania, New York, New Jersey

Counties

in MA: Essex, Middlesex, Norfolk, Plymouth, Suffolk

in NH: Rockingham, Strafford

in NY: Bronx, Dutchess, Kings, Nassau, New York, York Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Westchester

in NJ: Bergen, Essex, Hudson, Hunterdon, Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset, Sussex, Union

in PA: Pike

. . in PA: Bucks, Chester, Delaware, Montgomery, onigomery Philadelphia

in NJ; Burlington, Camden, Gloucester, Salem

in DE: New Castle

in MD: Cecil Census Region: North Dakota, South Dakota, Nebraska, Kansas, Illinois, Indiana, Ohio, Michigan, Wisconsin, Minnesota, lowa

Counties (unless otherwise specified)

in IL: Cook, DeKalb, DuPage, Grundy, Kane, Kendall,

Lake, McHenry, Will

in IN: Jasper, Lake, Newton, Porter

in Wi: Kenosha

in OH: Ashtabula, Cuyahoga, Geauga, Lake, Lorain, leveland y Medina, Portage, Summit

in MI: Lapeer, Livingston, Macomb, Oakland, St. Clair, etroit peer Bston: Wayne

in MN: Anoka, Carver, Chisago, Dakota, Hennepin, Isanti, Le Sueur, Mille Lacs, Ramsey, Scott, Sherburne, Paul Sibley, Washington, Wright

in WI: Pierce, St. Croix

Louis in MO; Franklin, Jefferson, Lincoln, St. Charles, St. Louis county, Warren, St, Louis city

in IL: Bond, Calhoun, Clinton, Jersey, Macoupin, Madison, Monroe, St, Clair Census Region: Texas, Oklahoma, Arkansas, Louisiana, Mississippi, nessee, Kentucky, West Virginia, Virginia, Maryland, District of Columbia, North Carolina, South Carolina, Georgia, Florida, Alabama

Counties (unless otherwise specified)

in GA: Barrow, Bartow, Butts, Carroll, Cherokee, Clayton, Cobb, Coweta, Dawson, DeKalb, Douglas, Fayette, Forsyth, Fulton, Gwinnett, Haralson, yee rorsy Heard, Henry, Jasper, Lamar, Meriwether, Morgan, Newton, Paulding, Pickens, Pike, Rockdale, Spalding, Walton

in MD: Anne Arundel, Baltimore county, Carroll, Harford,

Howard, Queen Anne’s, Baltimore city

in TX: Collin, Dallas, Denton, Ellis, Hood, Hunt, Johnson, Kaufman, Parker, Rockwall, Somervell, Tarrant, Wise

in TX: Austin, Brazoria, Chambers, Fort Bend, Galveston, oo Harris, Liberty, Montgomery, Waller

in FL: Broward, Miami-Dade, Palm Beach

in FL: Hernando, Hillsborough, Pasco, Pinellas

in DC: District of Columbia

in MD: Calvert, Charles, Frederick, Montgomery, Prince □ George

in VA: Arlington, Clarke, Culpeper, Fairfax county, Fauquier, Loudoun, Prince William, Rappahannock, Spotsylvania, Stafford, Warren, Alexandria city, Fairfax city, Falls Church city, Fredericksburg city, Manassas city, Manassas Park city

in WV: Jefferson

Census Region: New Mexico, Arizona, Colorado, Wyoming, Montana, Nevada, h, Washington, Oregon, Idaho, California, Alaska, Hawaii

Counties (unless otherwise specified)

in AK: Anchorage, Matanuska-Susitna

in CO: Adams, Arapahoe, Broomfield, Clear Creek, Denver, a. Douglas, Elbert, Gilpin, Jefferson, Park

in Hi: Honolulu

oo in CA: Los Angeles, Orange, Riverside, San Bernardino

in AZ: Maricopa, Pinal

Diego in CA: San Diego

in CA: Alameda, Contra Costa, Marin, San Francisco, San Mateo

in WA: King, Pierce, Snohomish

Rate the Small Business and Self-Employed Website

Last Reviewed or Updated: 29-Jul-2019