The revised standards include some basic changes such as the elimination of income ranges for National Standard Expenses (for food, clothing and other household items) and the creation of a new category for out-of-pocket health care costs. Other changes include:
Elimination of separate standard expense tables for
Alaska and Hawaii.
Allowance for cell phones under housing and utility expenses.
Equal allowances for first and second vehicles.
Creation of a public transportation allowance.
The standards are intended to gauge expenses that are necessary for a delinquent taxpayer to provide for the health and welfare of his or her household. The IRS may still allow actual expenses if a taxpayer can provide documentation to indicate the standards are inadequate to provide for basic living expenses.
The revised standards are available at www.irs.gov/individuals/article/0,,id=96543,00.htm.