Chapter 7 Means Test Worksheet - Nebraska

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

Federal bankruptcy filings require Official Bankruptcy Forms 122A-1, 122A-1Supp, and 122A-2 (Fed. R. Bankr. P. 9009). Transfer your figures to the official forms or your court's e-filing system before filing. Official forms: https://www.uscourts.gov/forms/bankruptcy-forms. Do not file this worksheet with the court.

CHAPTER 7 MEANS TEST WORKSHEET — NEBRASKA

DEBTOR IDENTIFICATION

PART 1: MARITAL / FILING STATUS AND EXCLUSIONS

Section A: Marital and Filing Status

☐ Not married
☐ Married, filing jointly
☐ Married, filing individually — non-filing spouse income included (marital adjustment may apply)
☐ Married, living separately or legally separated (spouse income may be excluded — see Form 122A-1, Part 1)

Section B: Nature of Debts

☐ Debts are primarily consumer debts (more than 50%) — MEANS TEST REQUIRED
☐ Debts are NOT primarily consumer debts (primarily business/non-consumer) — § 707(b) means test does not apply (note this on Form 122A-1 and skip to Part 6)

Section C: Military / Service Exclusions (Form 122A-1Supp)

☐ Disabled-veteran exclusion — Debtor is a disabled veteran (as defined in 38 U.S.C. § 3741(1)) whose indebtedness occurred primarily during active duty or while performing a homeland defense activity (11 U.S.C. § 707(b)(2)(D)(i))
☐ Reservist / National Guard exclusion — Debtor is a reservist or National Guard member called to active duty or homeland defense activity after September 11, 2001, for the qualifying period; presumption does not arise during exclusion period (11 U.S.C. § 707(b)(2)(D)(ii))
☐ Active-duty exclusion — qualifying ongoing service

If any exclusion in Section C applies, complete Form 122A-1Supp and you may not need to complete the calculation in Parts 4–5.

PART 2: CURRENT MONTHLY INCOME (CMI) — 6-MONTH LOOKBACK

Lookback period: the six full calendar months before the filing month. From [__/__/____] to [__/__/____].

Section C: Income Excluded from CMI

☐ Social Security Act benefits (retirement, SSDI, SSI)
☐ Payments to victims of war crimes or crimes against humanity
☐ Payments to victims of international or domestic terrorism

Section D: CMI Computation

PART 3: ANNUALIZED CMI vs. NEBRASKA MEDIAN FAMILY INCOME

Section A: Household Size

Section B: Annualized CMI

Section C: Nebraska Median Family Income

Applicable Nebraska median for your household size (verify current): $[____]

Verify current figures. The amounts above reflect the UST table effective November 1, 2025. Confirm the figure in effect on your filing date at the U.S. Trustee Program means-testing page.

Section D: Median Income Determination

☐ Annualized CMI is AT OR BELOW Nebraska median → No presumption of abuse arises. Complete Form 122A-1; check the box that the presumption does not arise. You may skip Parts 4–5.
☐ Annualized CMI is ABOVE Nebraska median → Complete Form 122A-2 (full means test). Proceed to Part 4.

PART 4: DEDUCTIONS FROM INCOME (FORM 122A-2)

Section A: IRS National Standards

Section B: IRS Local Standards — Housing and Utilities

County of residence: [____________________________]

Section C: IRS Local Standards — Transportation

Section D: Other Necessary Expenses

Section E: Secured Debt Payments

Total secured debt deduction: $[____]

Section F: Priority Debt Payments

Section G: Total Deductions

PART 5: MONTHLY DISPOSABLE INCOME AND § 707(b)(2)(A) PRESUMPTION

Section A: Monthly Disposable Income

Section B: § 707(b)(2)(A)(i) Threshold Test

Verify current figures. Threshold amounts reflect the April 1, 2025 adjustment. Confirm the amounts in effect on your filing date.

Section C: Determination

☐ 60-month disposable income is LESS than $10,275 → No presumption of abuse. Eligible for Chapter 7.
☐ 60-month disposable income is $17,150 OR MORE → Presumption of abuse arises.
☐ Between $10,275 and $17,150 AND ≥ 25% of nonpriority unsecured debt → Presumption of abuse arises.
☐ Between $10,275 and $17,150 AND < 25% of nonpriority unsecured debt → No presumption of abuse. Eligible for Chapter 7.

If a presumption of abuse arises, the debtor may rebut it only by demonstrating special circumstances under 11 U.S.C. § 707(b)(2)(B) (e.g., serious medical condition or a call to active duty) that justify additional expenses or income adjustments, supported by documentation and a detailed itemization.

☐ Special circumstances claimed (attach documentation): [____________________________]

PART 6: VERIFICATION AND SIGNATURE

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 1 Signature: _________________________________ Date: [__/__/____]

Debtor 2 Signature: _________________________________ Date: [__/__/____]

Attorney Signature: _________________________________ Date: [__/__/____]

Attorney Name (Print): [____________________________] NE Bar No.: [____________]

NEBRASKA PRACTICE NOTES

• Bankruptcy district. Nebraska is a single federal judicial district: the United States Bankruptcy Court for the District of Nebraska (D. Neb.), with offices in Omaha and Lincoln. Confirm the proper divisional office and current local rules at https://www.neb.uscourts.gov.
• Current median-income source. Use the U.S. Trustee Program median family income table for Nebraska in effect on your filing date: https://www.justice.gov/ust/means-testing. The figures pre-filled in Part 3 are the amounts effective November 1, 2025, and are updated approximately every six months.
• IRS standards delay. The U.S. Trustee has noted that posting of the next updates to the IRS National/Local Standards is delayed pending release of the IRS collection financial standards in 2026. Verify which standards are in effect on your filing date.
• Threshold amounts. The § 707(b)(2)(A)(i) thresholds ($10,275 / $17,150) reflect the April 1, 2025 triennial adjustment and change again on April 1, 2028.
• Household size / income counting. Social Security Act benefits are excluded from CMI; net farm income should be computed on a net basis. Counting non-filing-spouse income (with the marital adjustment) is a common source of error.

SOURCES AND REFERENCES

• 11 U.S.C. § 707(b) — https://www.law.cornell.edu/uscode/text/11/707
• U.S. Trustee Program, Means Testing — https://www.justice.gov/ust/means-testing
• UST Median Family Income Table (eff. Nov. 1, 2025) — https://www.justice.gov/ust/eo/bapcpa/20251101/bci_data/median_income_table.htm
• Adjustment of Certain Dollar Amounts Applicable to Bankruptcy Cases, 90 FR 8941 (Feb. 4, 2025) — https://www.federalregister.gov/documents/2025/02/04/2025-02207/adjustment-of-certain-dollar-amounts-applicable-to-bankruptcy-cases
• Official Bankruptcy Forms 122A-1, 122A-1Supp, 122A-2 — https://www.uscourts.gov/forms/bankruptcy-forms
• U.S. Bankruptcy Court, District of Nebraska — https://www.neb.uscourts.gov

This worksheet assists in completing Official Bankruptcy Forms 122A-1, 122A-1Supp, and 122A-2. Median income figures, IRS standards, and § 707(b)(2)(A) threshold amounts change periodically. Always verify current figures before filing. This worksheet is not legal advice.