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Median Income & Means Test Questions

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    Median Income & Means Test Questions

    Hi fellow BK'ers, Newbie here. Thanks to all for all the very professional insights and advice.

    We're going to do a joint Ch7 and I have a few questions on median income & means test.

    I went unemployed in Dec-2009. We're waiting some time for our 6 month average income to dwindle. Right now it appears we won't fall under the median income test until after May-2010, June filing.

    1) April is a three paycheck month for spouse and I so if it weren't for that extra paycheck(s) we could fall under the median test in April, file in May. The question is, is money earned when the money (direct deposit) actually hits the checking account or is it for the time period that the money was earned? I can delay my unemployment deposit until May by simply certifying for benefits a couple of days late. This will put the actual money in my hands in May but it was for unemployment earned in April. We would then fall under the median income test through April.

    2) In filling out Form 22A are we allowed to use the home mortgage numbers (line 42) even though we will be letting the house go via foreclosure?

    3) Line 25 in 22A allows for income taxes paid. Is this the average of taxes paid over the 6 month look back period or is it at current level? Big difference in the calculation. How do we calculate that? We will owe taxes for 2009 so using payroll deductions is an undershoot. Do we take our 2009 total tax liability and divide by 12 or factor it for how many months in 2009 are included in our 6 month look back?

    Sorry if the questions are confusing or if they have been answered before (I couldn't find similar Q&A in search).

    As an aside my attorney, who is also a trustee, is a rather "black and white" type of guy. He is somewhat firm on waiting for the us to fall under the median income as opposed to the means test. I suppose he wants this to be as cut and dry as possible? I on the other hand want to get the process moving along as quick as possible as I have a medical bill that's in the hands of a collector and I would guess it will be rather difficult to keep them at bay for another 4 months without suing us. So I'm doing a rough out of the means test for further discussions with the attorney.

    Thanks for your help.

    #2
    Your accounting method for income is the cash basis not accrual. Any money received in May is counted for May. If you receive income in June earned in May it belongs to June.

    I wouldn't be too concerned about a lawsuit reaching conclusion before May if it hasn't been filed yet.
    Well, I did. Every one of 'em. Mostly I remember the last one. The wild finish. A guy standing on a station platform in the rain with a comical look in his face because his insides have been kicked out. -Rick

    Comment


      #3
      Originally posted by OhioFiler View Post
      Your accounting method for income is the cash basis not accrual. Any money received in May is counted for May. If you receive income in June earned in May it belongs to June.

      I wouldn't be too concerned about a lawsuit reaching conclusion before May if it hasn't been filed yet.
      Thanks for the answers. You made my day.

      Any thoughts on the other questions:

      2) In filling out Form 22A are we allowed to use the home mortgage numbers (line 42) even though we will be letting the house go via foreclosure?

      3) Line 25 in 22A allows for income taxes paid. Is this the average of taxes paid over the 6 month look back period or is it at current level? Big difference in the calculation. How do we calculate that? We will owe taxes for 2009 so using payroll deductions is an undershoot. Do we take our 2009 total tax liability and divide by 12 or factor it for how many months in 2009 are included in our 6 month look back?


      Thanks again

      Comment


        #4
        In regards to using the mortage expenses deduction, I think it depends on your district. In our district, if the house is being surrendered, no we can't use it on the means test for a deduction. the taxes you list on the means test are 'usually' the six month average, because you owe taxes and that goes on Schedule E and you can take a deduction of the amount owed, divided by 60 months - that is your "allowed means test deduction" on the taxes owed.

        Your attorney is going to be the best one to answer that question. If he suggests waiting, there's a reason for it. It could be that your income over the past six is high, and even though it's not that now... the law is pretty black and white... and your case could be an issue if you rush to file. If you can hold out on it till he says the is right, I would listen to him. If he's a trustee as well as a bankruptcy attorney, he really knows the way things are in your district.

        Comment


          #5
          Originally posted by gmk View Post
          Thanks for the answers. You made my day.

          Any thoughts on the other questions:

          2) In filling out Form 22A are we allowed to use the home mortgage numbers (line 42) even though we will be letting the house go via foreclosure?

          3) Line 25 in 22A allows for income taxes paid. Is this the average of taxes paid over the 6 month look back period or is it at current level? Big difference in the calculation. How do we calculate that? We will owe taxes for 2009 so using payroll deductions is an undershoot. Do we take our 2009 total tax liability and divide by 12 or factor it for how many months in 2009 are included in our 6 month look back?


          Thanks again
          2) This is district specific.

          3) you use the average over the last 6 months.
          Well, I did. Every one of 'em. Mostly I remember the last one. The wild finish. A guy standing on a station platform in the rain with a comical look in his face because his insides have been kicked out. -Rick

          Comment


            #6
            Many thanks folks for your insightful help.

            Comment


              #7
              What happens if you receive a physical paycheck on the last day of the month but don't deposit it until the beginning of the following month? Does it count as income on the day you received the check or the day it hits your bank account?

              Comment


                #8
                *
                Wife Laid off - 11/16/2009 Missed First Payments - 12/5/2009
                Filed Chap 7 - 12/31/2009
                341 - 2/12/2010
                Discharged - 4/19/2010

                Comment


                  #9
                  Originally posted by onthebrink View Post
                  What happens if you receive a physical paycheck on the last day of the month but don't deposit it until the beginning of the following month? Does it count as income on the day you received the check or the day it hits your bank account?
                  I believe that it does count as income on the day it is issued. Paychecks issued on Dec 31, 09 by an employer would count as income in 2009 even though you didn't cash it until February 2010. Your W2 would reflect this. In any event you may be required to present your pay stubs and it would show as a Dec payment, even though the cash didn't appear until after the end of the month.

                  In my case, mentioned above, the actual date on the creation of the payment should be in the next month.

                  In Illinois, unemployment can be paid in two ways: Direct deposit or a cash card (I think it's Visa) that is mailed. An option I thought of was to switch the payment to the cash card because it would arrive in the next month but I think I'd be in same boat as your check scenario.

                  I'm fairly sure of the above but others may have a different view.

                  Comment

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