Chapter 7 Means Test Worksheet

IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT FORM

Federal bankruptcy filings require the use of Official Bankruptcy Forms 122A-1
(Chapter 7 Statement of Your Current Monthly Income), 122A-1Supp (Statement of Exemption from Presumption of Abuse), and 122A-2 (Chapter 7 Means Test Calculation) as mandated by Fed. R. Bankr. P. 9009. This template provides the
substantive legal content to help you prepare — but you must transfer your content to
the official form or your court's e-filing system before filing.
Official forms are available at https://www.uscourts.gov/forms/bankruptcy-forms.
Do not file this document directly with the court.

CHAPTER 7 MEANS TEST WORKSHEET

PURPOSE AND OVERVIEW

This worksheet guides the completion of the Chapter 7 Means Test required under 11 U.S.C. § 707(b) to determine eligibility for Chapter 7 bankruptcy relief. The means test determines whether a presumption of abuse arises that would prevent a Chapter 7 discharge.

PART 1: PRELIMINARY ELIGIBILITY SCREENING

Section A: Exemptions from Means Test

Determine if Means Test is Required:

☐ Primarily consumer debts (more than 50% consumer) - MEANS TEST REQUIRED
☐ Primarily business debts - MEANS TEST NOT REQUIRED (Skip to Part 5)

Military Service Exemptions:

☐ Disabled veteran whose indebtedness occurred primarily during active duty or homeland defense
☐ Debtor on active duty or performing homeland defense for at least 540 days
☐ Reservist or National Guard member called to active duty after September 11, 2001

If any exemption applies, complete Form 122A-1Supp and skip means test calculation.

PART 2: CURRENT MONTHLY INCOME CALCULATION

Section A: Debtor's Income Sources (6-Month Lookback Period)

Calculation Period: From _____________ to _____________
(Six full calendar months before bankruptcy filing)

Subtotal - Debtor's 6-Month Income: $_______________

Section B: Spouse's Income (if applicable)

☐ Non-filing spouse contributes to household expenses
☐ Married but legally separated (exclude spouse income)
☐ Married but living separately (may exclude - consult attorney)

Subtotal - Spouse's 6-Month Income: $_______________

Section C: Income Exclusions

Do NOT include:
☐ Social Security benefits
☐ Social Security Disability Insurance (SSDI)
☐ Supplemental Security Income (SSI)
☐ Payments to victims of war crimes or terrorism
☐ Payments to victims of international/domestic terrorism

Section D: Calculate Current Monthly Income

PART 3: MEDIAN INCOME COMPARISON

Section A: Determine Applicable State Median

State of Residence: _______________________
Filing Date: _______________________

Household Size Calculation:

Section B: State Median Income Figures

Current Median Income for Your State and Household Size: $_____________ (annual)

Note: Obtain current figures from U.S. Trustee website (www.justice.gov/ust/means-testing)

Section C: Median Income Test Result

DETERMINATION:

☐ CMI × 12 IS BELOW state median → NO PRESUMPTION OF ABUSE
Complete Form 122A-1 only. You qualify for Chapter 7.

☐ CMI × 12 IS AT OR ABOVE state median → PROCEED TO PART 4
Complete Form 122A-2 (Full Means Test Calculation)

PART 4: FULL MEANS TEST CALCULATION (IF REQUIRED)

Section A: IRS Allowable Expenses

National Standards (Food, Clothing, Personal Care, Misc.):

Your National Standards Allowance: $______________

Section B: Local Standards - Housing and Utilities

County of Residence: _______________________

Housing and Utilities Allowance: $______________

Section C: Local Standards - Transportation

Transportation Ownership Costs:
☐ One vehicle: $_______
☐ Two vehicles: $_______

Transportation Operating Costs:

Transportation Allowance: $______________

Section D: Other Necessary Expenses

Section E: Secured Debt Payments

Formula: (Monthly Payment × Months Remaining) ÷ 60 = Deductible Amount

Total Secured Debt Deduction: $______________

Section F: Priority Debt Payments

Section G: Chapter 13 Administrative Expense

Estimated Trustee Fee (varies by district): _____%

PART 5: PRESUMPTION OF ABUSE DETERMINATION

Section A: Disposable Income Calculation

Section B: 60-Month Projection

Section C: Abuse Threshold Test

Current Threshold Amounts (verify current figures):

• Lower threshold: $10,275
• Upper threshold: $17,150

FINAL DETERMINATION:

☐ 60-Month Disposable Income < $10,275
NO PRESUMPTION OF ABUSE - Eligible for Chapter 7

☐ 60-Month Disposable Income ≥ $17,150
PRESUMPTION OF ABUSE ARISES - May not be eligible for Chapter 7

☐ Between $10,275 and $17,150 AND ≥ 25% of unsecured debt
PRESUMPTION OF ABUSE ARISES

☐ Between $10,275 and $17,150 AND < 25% of unsecured debt
NO PRESUMPTION OF ABUSE - Eligible for Chapter 7

PART 6: SPECIAL CIRCUMSTANCES REBUTTAL

Section A: Documenting Special Circumstances

If presumption of abuse arises, debtor may rebut with documented special circumstances:

☐ Serious medical condition of debtor or dependent
☐ Military service-related expenses
☐ Recent job loss with limited income prospects
☐ Extraordinary expenses beyond IRS allowances
☐ Other documented circumstances

Description of Special Circumstances:

______________________________________________________________________________

______________________________________________________________________________

Additional Expenses Claimed: $______________

Documentation Attached:
☐ Medical records and bills
☐ Employment termination documentation
☐ Military orders or records
☐ Other supporting documents: _______________________

STATE-SPECIFIC VARIATIONS

California

• Uses federal bankruptcy exemptions OR state exemptions
• Higher median income thresholds than many states
• Local housing standards vary significantly by county

Texas

• Uses state exemptions only (no federal exemption option)
• Generous homestead exemption affects asset analysis
• Lower median income compared to coastal states

New York

• Choice of federal or state exemptions
• Significant variation in local standards (NYC vs. upstate)
• Higher administrative costs in Southern District

Florida

• State exemptions only
• Unlimited homestead exemption (acreage limits apply)
• Moderate median income levels

Illinois

• Choice of federal or state exemptions
• Chicago-area housing costs reflected in local standards
• Cook County has different administrative procedures

REQUIRED DOCUMENTATION CHECKLIST

Income Documentation (6 months prior to filing)

☐ Pay stubs for all employment
☐ Business profit/loss statements
☐ Tax returns (most recent 2 years)
☐ Bank statements showing deposits
☐ Documentation of all other income sources

Expense Documentation

☐ Mortgage statements or rent receipts
☐ Utility bills
☐ Vehicle loan statements
☐ Insurance premium statements
☐ Medical expense records
☐ Childcare receipts

Debt Documentation

☐ List of all secured debts with balances
☐ List of unsecured debts with balances
☐ Priority debt calculations
☐ Domestic support obligation orders

PRACTICE NOTES FOR ATTORNEYS

Common Calculation Errors

1. Including Social Security income in CMI
2. Using outdated median income figures
3. Miscalculating 6-month lookback period
4. Failing to annualize income for comparison
5. Using actual expenses instead of IRS allowances

Strategic Considerations

• Timing of filing may affect 6-month income average
• Anticipated income changes should be disclosed
• Marital expense contribution may reduce joint income impact
• Special circumstances require detailed documentation

Form Selection Guide

CERTIFICATION

Debtor Certification:

I declare under penalty of perjury that the information provided in this worksheet is true and correct to the best of my knowledge, information, and belief.

Debtor Signature: _________________________ Date: _____________

Joint Debtor Signature: _________________________ Date: _____________

Attorney Certification:

I certify that I have reviewed this means test calculation and the supporting documentation. Based on my review, the calculation appears accurate and complete.

Attorney Signature: _________________________ Date: _____________

Attorney Name (Print): _________________________

Bar Number: _____________

This worksheet is designed to assist in completing Official Bankruptcy Forms 122A-1 and 122A-2. Always verify current median income figures and expense allowances from the U.S. Trustee Program website before filing.