IRS National Standards for determination of living allowances is measured based on all living expenses, less costs of housing. All people are permitted to use their current housing cost, plus a standardized amount for all other expenses. By way of example, consider that Section 707(b)(2)(A)(ii)(I) provides the following standard of living.
The schedule above was not originally intended to determine living expense standards absent a criminal conviction for tax evasion. New bankruptcy laws incorporate these standards by reference, applied universally, without judicial discretion, to all individuals who file. The new bankruptcy laws are expected to become law at any time.