STATEMENT OF THE U.S. TRUSTEE PROGRAM'S POSITION ON LEGAL ISSUES ARISING UNDER THE CHAPTER 7 MEANS TEST

April 23, 2010 (original source: http://www.justice.gov/ust/eo/bapcpa/docs/ch7_line_by_line.pdf)

This is a summary of Form 22A and various recurring disposable income issues which may arise in chapter 7 under the BAPCPA provisions of 11 U.S.C. § 707(b). The summary gives the position of the United States Trustee Program (USTP) on these issues. For ease of reference, the USTP positions are listed in summary fashion without citation to legal authority. The referenced lines are those on the Form 22A. Unless a circuit court has decided an issue to the contrary, United States Trustees should, absent unusual circumstances, maintain these positions when interpreting section 707(b).

Line 1A, Declaration of Disabled Veterans

New Form 22A-1Supp, Line 2

Line 1B, Declaration of Non-Consumer Debts

New Form 22A-1Supp, Line 1

Line 1C, Declaration of Reservists and National Guard Exclusion

New Form 22A-1Supp, Line 3

Line 2, Filing Status.

New Form 22A-1, Line 1

Line 3, Gross wages, salary, tips, bonuses, overtime, commissions.

New Form 22A-1, Line 2

Lines 4 & 5, Business and real property income and expenses.

New Form 22A-1, Lines 5 & 6

Line 6, Interest, dividends, and royalties.

New Form 22A-1, Line 7

Line 7, Pension and retirement income.

New Form 22A-1, Line 9

Line 8, Any amounts paid by another person or entity, on a regular basis, for the household expenses of the debtor or the debtor's dependents, including child or spousal support.

New Form 22A-1, Line 4

Line 9, Unemployment compensation.

New Form 22A-1, Line 8

Line 10, Income from all other sources.

New Form 22A-1, Line 10

Line 14, Applicable median family income.

New Form 22A-1, Line 13

Line 17, Marital adjustment.

New Form 22A-2, Line 3

Line 19A, National Standards: food, apparel and services, housekeeping supplies, personal care, and miscellaneous.

New Form 22A-2, Line 6

Line 19B, National Standards: health care.

New Form 22A-2, Line 7

Line 20A, Local Standards: housing and utilities; non-mortgage expenses.

New Form 22A-2, Line 8

Line 20B, Local Standards: housing and utilities, mortgage/rent expense.

New Form 22A-2, Line 9

Line 21, Local Standards: housing and utilities; adjustment.

New Form 22A-2, Line 10

Line 22A, Local Standards: transportation, vehicle operation/public transportation expense.

New Form 22A-2, Lines 11, 12, 13, 14, 15

Line 22B, Local Standards: transportation, additional public transportation expense.

New Form 22A-2, Line 15

Lines 23 & 24, Local Standards: transportation ownership/lease expenses.

New Form 22A-2, Line 13

Line 25, Other Necessary Expenses: taxes.

New Form 22A-2, Line 16

Line 26, Other Necessary Expenses: involuntary deductions for employment.

New Form 22A-2, Line 17

Line 27, Other Necessary Expenses: life insurance.

New Form 22A-2, Line 18

Line 28, Other Necessary Expenses: court-ordered payments.

New Form 22A-2, Line 19

Line 29, Other Necessary Expenses: education for employment or for a physically or mentally challenged child.

New Form 22A-2, Line 20

Line 30, Other Necessary Expenses: childcare.

New Form 22A-2, Line 21

Line 31, Other Necessary Expenses: health care.

New Form 22A-2, Line 22

Line 32, Other Necessary Expenses: telecommunication services.

New Form 22A-2, Line 23

Line 34, Health Insurance, Disability Insurance, and Health Savings Account Expenses.

New Form 22A-2, Line 25

Line 35, Continued contributions to the care of household or family members.

New Form 22A-2, Line 26

Line 36, Protection against family violence.

New Form 22A-2, Line 27

Line 37, Home energy costs.

New Form 22A-2, Line 28

Line 38, Education expenses for dependent children under 18.

New Form 22A-2, Line 29

Line 39, Additional food and clothing expense.

New Form 22A-2, Line 30

Line 40, Continued charitable contributions.

New Form 22A-2, Line 31

Line 42, Future payments on secured claims.

New Form 22A-2, Line 33

Line 43, Other payments on secured claims.

New Form 22A-2, Line 34

Line 44, Payments on prepetition priority claims.

New Form 22A-2, Line 35

Line 45, Chapter 13 administrative expenses.

New Form 22A-2, Line 36