Collection Financial Standards Data (Home).  These links will take you to the IRS web site that contains the most recent expense data for:

(1) National Standards: Food, Clothing and Other Items (Data);

(2) National Standards: Out-of-Pocket Health Care Expenses (Data);

(3) Local Standards: Housing and Utilities (Data);

(4) Local Standards: Transportation (Data).

5.15.1  IRS Manual - Financial Analysis Handbook (Home).  These links will take you to the IRS web site that contains the most recent descriptions of the expense items included and/or excluded from the various expense categories:

5.15.1.7  Allowable Expense Overview;

5.15.1.8  National Standards (Description);

5.15.1.9  Local Standards (Description);

5.15.1.10  Other Expenses (Description).