Do I need to file Form 122A-2?

Only if your income (Form 122A-1) is above your state median for your household size. If you are at or below median, you skip 122A-2 entirely — the means test is satisfied. The over-median path requires 122A-2 to determine whether the § 707(b)(2) presumption of abuse arises.

What is the § 707(b)(2) presumption of abuse?

It is a statutory presumption that filing Ch7 (rather than Ch13) is an "abuse" of the bankruptcy system because the debtor has the means to repay creditors. The presumption arises when 60-month projected disposable income exceeds the high-end statutory threshold ($15,150 as of April 1, 2025). Below the low-end threshold ($9,075), no presumption arises. In between, the presumption arises only if 60-month disposable income would pay 25% or more of nonpriority unsecured debt.

Where do the IRS Standards come from and how often do they change?

The IRS Collection Financial Standards are published annually by the IRS for use in Offer-in-Compromise and bankruptcy contexts. National Standards (food, clothing, health) are by household size; Local Standards (housing, transportation) are by county and family size. They typically update each spring. Always pull the latest amounts as of the filing date — irs.gov/businesses/small-businesses-self-employed/collection-financial-standards.

What if the presumption arises?

You can rebut the presumption by showing "special circumstances" justifying additional expense allowances under § 707(b)(2)(B). Examples: serious medical condition, military service active-duty pay loss. The rebuttal requires sworn documentation. If you cannot rebut, the case will likely be dismissed or converted to Ch13. Many over-median filers who fail 122A-2 voluntarily convert to Ch13 to keep the case alive.

Why are the safe-harbor amounts $9,075 and $15,150?

They are statutory under 11 U.S.C. § 707(b)(2)(A)(i). The U.S. Judicial Conference adjusts them every 3 years for cost-of-living changes per § 104(b). The values shown reflect the April 1, 2025 adjustment. Before filing, confirm the current values at uscourts.gov/forms/individual-debtors — this wizard's verdict is computed against the values current as of the wizard's last update.

Bankruptcy hubForm 122A-2 — Means Test (over-median)

The over-median path.

Form 122A-2 is required when your income exceeds your state median (per Form 122A-1). It walks through the IRS National + Local Standards plus the § 707(b)(2)(A)(ii) expense categories to compute 60-month projected disposable income — the number that determines whether the presumption of abuse arises.

If your 122A-1 result is at or below your state median, skip this form. You don’t need 122A-2 — the means test is satisfied at 122A-1.

Step 1 of 5•Identity & Adjusted CMI

Identity & Adjusted Current Monthly Income

Debtor full legal name (required)

Case number (if assigned)DistrictHousehold size

Current Monthly Income from Form 122A-1 (Line 11)Marital adjustment (non-debtor spouse income to exclude)

Adjusted CMI (used as the starting point for deductions)$0.00

Where 122A-2 fits in the Ch7 path

Voluntary Petition → Means Test (Form 122A-1) → [over-median only] 122A-2 (this wizard) → Schedule I → Schedule J → Schedule A/B → Schedule C → Schedule D/E/F → SoFA (Form 107) → Statement of Intention → fee path.