help with means test form 22A

[nrandell]

On the means test form 22A, line 19A, National standards: food, clothing, and other items you're supposed to enter the irs standards found at usdoj.gov/ust. But at that link there are two tables, the "collection financial standards for food, clothing, and other items" and the "bankruptcy allowable living expenses" with different amounts. What are these two tables used for? Which do I use for line 19A?

Thanks.

[tedbell]

Looks to me like the "collection financial standards" is used by the IRS to help determine a taxpayer's ability to pay a delinquent tax liability (i.e., how much to garnish,) and the allowable expense for the purpose of the bankruptcy means test consists of that IRS amount plus an additional 5% (bankruptcy allowable living expenses.)