How to Fill Out U.S. Courts Form 106I (w/Examples) + FAQs

Form 106I, officially titled Schedule I: Your Income, is the federal bankruptcy form every individual debtor uses to disclose monthly income from every source on the day the case is filed. It is filed in every personal bankruptcy under Chapter 7, Chapter 11 (including Subchapter V), Chapter 12, and Chapter 13 under Federal Rule of Bankruptcy Procedure 1007. The form is signed under penalty of perjury under 28 U.S.C. § 1746, so a careless number can lead to dismissal, denial of discharge under 11 U.S.C. § 727(a)(4), or even criminal exposure under 18 U.S.C. § 152.

The income you report on Schedule I sets the budget the trustee, the judge, and your creditors will use to test whether your case can move forward. The numbers also drive the disposable income analysis in Chapter 13 under 11 U.S.C. § 1325(b) and feed the good-faith review under 11 U.S.C. § 707(b). According to the Administrative Office of the U.S. Courts, more than 486,000 non-business bankruptcy cases were filed in the 12 months ending December 2025, and trustees report that Schedule I errors are among the top three reasons for 341 meeting continuances.

Here is what this guide unlocks for you:

📋 A line-by-line walk-through of every box on Official Form 106I.
💵 The difference between Schedule I income and the means test “current monthly income.”
👨‍👩‍👧 How to handle a non-filing spouse, roommates, and irregular pay.
⚖️ The federal rules, state nuances, and case law that shape every entry.
🛠️ The most common mistakes, fixes, and how to amend under Rule 1009.

What Form 106I Is and Why It Exists

Form 106I is the income half of the household budget the Bankruptcy Code requires every individual debtor to disclose. It is paired with Form 106J: Your Expenses, and together the two forms produce the monthly net income figure on Line 23c. The legal basis for both forms is 11 U.S.C. § 521(a)(1)(B)(ii), which orders every individual debtor to file a schedule of current income and current expenditures. The Judicial Conference adopted the current numbered “106” series in December 2015 to replace the older Schedule I and Schedule J formats, and the Committee on Rules of Practice and Procedure has updated the form several times since.

The plain-English purpose is simple. The court wants a snapshot of the money you actually expect to receive each month so the trustee can decide if creditors are being treated fairly. The consequence of getting this wrong is severe because the figure is sworn. A false statement on Schedule I can support a denial of discharge and can be charged as bankruptcy fraud carrying up to five years in prison.

A real example shows the stakes. Maria, a nurse in Cleveland, forgot to add her $400 monthly shift differential to Line 4. The Chapter 7 trustee caught the omission by comparing her pay stubs filed under 11 U.S.C. § 521(a)(1)(B)(iv) and moved to dismiss for abuse under § 707(b)(3). Maria amended her schedules and avoided dismissal, but she lost two months and a $335 amendment fee.

A common misconception is that Schedule I uses the same numbers as the means test. It does not. Schedule I captures projected monthly income on the petition date, while the means test on Form 122A-1 or 122C-1 uses a six-month historical average under 11 U.S.C. § 101(10A).

Who Must File Form 106I

Every individual debtor must file Schedule I, including each spouse in a joint case under 11 U.S.C. § 302. Sole proprietors file it for personal income even if they also file business schedules. Partnerships and corporations do not file Form 106I because they file business schedules instead.

A non-filing spouse does not sign the form, but the filing spouse must still report the non-filer’s income in Column 2 if they live in the same household. The Supreme Court in Hamilton v. Lanning, 560 U.S. 505 (2010) reminded courts that “projected disposable income” can take into account known and virtually certain changes, which is why Schedule I focuses on the going-forward number.

The consequence of skipping this form is automatic. The clerk will issue a deficiency notice, and under Rule 1007(c), the case can be dismissed if the schedules are not filed within 14 days of the petition.

When and Where to File

Schedule I is filed with the petition or within 14 days after the petition under Rule 1007(c). It is filed in the U.S. Bankruptcy Court for the district where the debtor has lived for the greater part of the past 180 days, the venue rule found in 28 U.S.C. § 1408.

Most debtors file electronically through their attorney’s CM/ECF account, but pro se filers can drop a paper original at the clerk’s intake window. The current filing fee for Chapter 7 is $338 and for Chapter 13 is $313, set by the Judicial Conference fee schedule.

A practical tip: file Schedule I and Schedule J together. Filing one without the other triggers a clerk’s deficiency notice and can delay your automatic stay protections under 11 U.S.C. § 362.

Line-by-Line Walk-Through of Form 106I

The current version of Official Form 106I has two parts and 13 numbered lines, with several lettered sub-lines. Every dollar amount is rounded to the nearest dollar, and every figure is monthly. If income is paid weekly, multiply by 4.3; if biweekly, multiply by 2.17; if semi-monthly, multiply by 2; if quarterly, divide by 3. The math comes from the standard conversion used by the U.S. Trustee Program.

Part 1: Describe Employment

Part 1 asks for each job held by the debtor and the non-filing spouse. The plain-English rule is that you list every paying position you hold on the petition date, even part-time gigs and 1099 contracts.

Line 1 asks if you are employed. Check “Employed” if you receive a W-2 paycheck, “Not employed” if you have no job, or check both if you have multiple jobs of different types. The consequence of omitting a side job is that the trustee can use 11 U.S.C. § 521(a)(3) to demand the records and refer the omission to the U.S. Trustee for a fraud review.

Below Line 1, you list the Employer’s name, the occupation, and how long employed there. A common misconception is that a gap of less than a year can be skipped — every current employer must be listed regardless of tenure.

Example: David, a Houston rideshare driver who also bartends three nights a week, lists Uber Technologies, Inc. on the first line and Pappas Bar & Grill on the second line. He enters his start dates and his job titles. He does not skip Uber even though it pays him on a 1099.

Part 2: Give Details About Monthly Income

Part 2 is the heart of the form. It uses two columns: Column 1 for the debtor and Column 2 for a non-filing spouse who lives in the household. If a non-filing spouse does not contribute to the household, you still complete Column 2 and explain the situation on Line 8h.

Line 2 asks for gross wages, salary, and commissions before payroll deductions. Use the gross figure from the most recent pay stub, multiplied to a monthly amount. The consequence of using net pay here is double-counting because Lines 5a–5h subtract payroll deductions later.

Line 3 captures estimated monthly overtime pay. Many debtors miss this line because overtime is irregular. The fix is to average the past 60 to 90 days of overtime, which matches the projection logic the Sixth Circuit applied in Baud v. Carroll, 634 F.3d 327 (6th Cir. 2011).

Line 4 sums Lines 2 and 3 and is your gross monthly income from this job.

Lines 5a–5h: Payroll Deductions

Line 5 lists every line item taken from your paycheck before you receive it. Each sub-line has a defined purpose, and skipping any sub-line lowers your net take-home pay incorrectly.

5a is for tax, Medicare, and Social Security deductions, which are mandatory under the Federal Insurance Contributions Act.
5b is for mandatory contributions to retirement plans only — voluntary 401(k) contributions belong on Schedule J or are added back per In re Egebjerg, 574 F.3d 1045 (9th Cir. 2009).
5c is for voluntary contributions to retirement plans, but be aware courts split on whether these reduce projected disposable income.
5d is for required repayments of retirement fund loans, which the Sixth Circuit BAP has allowed when documented.
5e is for insurance premiums withheld from your paycheck.
5f is for domestic support obligations withheld under a wage order.
5g is for union dues.
5h is for other deductions, which must be specified.

The consequence of mislabeling a deduction is that the trustee may move to recharacterize it. A famous example is the voluntary 401(k) contribution that the Eleventh Circuit, in In re Seafort, 669 F.3d 662 (6th Cir. 2012), said could not shield income from creditors after a 401(k) loan was paid off.

Lines 6, 7, and 8: Net Pay and Other Income

Line 6 sums every 5a through 5h amount. Line 7 subtracts Line 6 from Line 4 to give monthly take-home pay. Line 8 then adds every other source of monthly income beyond a paycheck, broken into eight sub-lines.

8a captures net income from rental property and from operating a business, profession, or farm. You must attach a statement showing gross receipts, ordinary and necessary expenses, and the net figure.
8b is for interest and dividends.
8c is for family support payments you receive, including alimony, spousal support, child support, maintenance, divorce settlement, and property settlement.
8d is for unemployment compensation. Note that some courts exclude this from CMI under 11 U.S.C. § 101(10A)(B), but it is always listed on Schedule I.
8e is for Social Security. Schedule I includes it even though the means test excludes it under In re Welsh, 711 F.3d 1120 (9th Cir. 2013).
8f is for other government assistance, including SNAP, TANF, and housing subsidies. List the cash equivalent.
8g is for pension or retirement income.
8h is for other monthly income, including roommate contributions, regular gifts, and lottery winnings paid in installments.

A common misconception is that Social Security benefits never appear on a bankruptcy form. They do appear here, even though they are excluded from the means test calculation.

Lines 9 Through 13: Totals and Changes

Line 9 sums all 8a through 8h amounts. Line 10 adds Line 7 (take-home pay) and Line 9 (other income) and gives combined monthly income. Line 11 asks for regular contributions from people who do not live in the household, such as a parent who sends rent help every month.

Line 12 is the total monthly income — Line 10 plus Line 11. This is the figure the trustee compares against Schedule J to compute monthly net income on Form 106J Line 23c.

Line 13 asks whether you expect your income to increase or decrease within the year after filing. Check yes if you have a known raise, a job loss, a Social Security cost-of-living adjustment, or a contract ending. The Supreme Court in Hamilton v. Lanning made this line decisive in Chapter 13 plan confirmation because “known or virtually certain” changes flow into projected disposable income.

How Schedule I Differs From the Means Test

Many debtors confuse Form 106I with the means test forms, but they answer different questions. Schedule I captures current monthly income on the day of filing and looks forward. The means test captures the six-month average of income before filing and looks backward.

The means test under 11 U.S.C. § 707(b)(2) screens for abuse in Chapter 7 by comparing the debtor’s CMI to the state median income. For cases filed on or after April 1, 2026, the median family income for a household of one in California is $76,082, while in Mississippi it is $51,140, according to the U.S. Trustee Program tables.

The consequence of mixing the two figures is a presumption of abuse. A debtor whose Schedule I shows $4,000 a month but whose means test shows $6,500 (because of a recent layoff) may face a presumption of abuse that has to be rebutted under § 707(b)(2)(B) with “special circumstances.”

Income Snapshot	What It Measures
Form 106I Schedule I	Projected monthly income on the petition date and going forward
Form 122A-1 / 122C-1 means test	Six-month average ending the month before filing

A second comparison helps drive the point home.

Decision Driven	Form Used
Chapter 7 abuse screen	122A-1 (means test)
Chapter 13 disposable income	Schedule I and 122C-2 together

Three Common Scenarios With Tables

Trustees see the same fact patterns again and again. Three of the most common are: a married debtor with a non-filing spouse, a self-employed debtor with irregular receipts, and a retiree with mixed Social Security and pension income.

Scenario 1: Non-Filing Spouse

Jasmine files Chapter 7 alone in Atlanta. Her husband Tony keeps his name off the petition because his only debts are joint mortgages he wants to keep. Jasmine still must list Tony’s income in Column 2 of every line in Part 2 because he lives in the household.

Reporting Step	Real-World Result
List Tony’s $5,200 gross wage in Column 2 Line 2	Trustee sees full household resources
Subtract Tony’s payroll deductions on Lines 5a–5h	Avoids inflating household take-home pay
Use the marital adjustment on Form 122A-1 Line 13	Excludes Tony’s personal-use income from the means test

Scenario 2: Self-Employed Debtor

Carlos runs a one-person HVAC business in Phoenix and reports income on a Schedule C. He averages $14,000 in gross monthly receipts and $9,000 in ordinary and necessary expenses.

Reporting Step	Real-World Result
Report $5,000 net on Line 8a, attach a profit-and-loss statement	Trustee can verify with the U.S. Trustee Handbook
Leave Lines 2 through 7 blank	Avoids double-counting wages he never received
Show seasonal swings on Line 13	Sets up a Chapter 13 step plan if confirmed later

Scenario 3: Retiree With Social Security

Eleanor, age 72, files Chapter 13 in Tampa to save her home. She receives $2,400 in Social Security and $1,100 in a teacher’s pension.

Reporting Step	Real-World Result
Place $2,400 on Line 8e	Income shows on Schedule I but is excluded from CMI per Welsh
Place $1,100 on Line 8g	Pension counts in both Schedule I and CMI
Sign under penalty of perjury	Court relies on the figure for plan confirmation under § 1325(b)

Three Named-Person Examples

Examples make abstract rules concrete. Each story below shows a different filer and a different challenge.

Priya, a software engineer in Seattle, gets a $12,000 annual bonus in March. She files in February. On Line 13, she checks “Yes, increase” and writes “Annual bonus expected March 15.” She avoids a later trustee motion under 11 U.S.C. § 1329 to modify her plan because she disclosed up front.

Marcus, a Chicago Lyft driver, has $9,800 in monthly gross fares and $3,200 in gas, maintenance, and platform fees. He files Chapter 7 and lists $6,600 net on Line 8a. He attaches a one-page profit-and-loss statement and his last three months of 1099-K reports from the IRS.

Olivia, a single mother in Denver, receives $850 a month in child support and $420 in SNAP benefits. She places $850 on Line 8c and $420 on Line 8f, and she does not deduct either amount from Schedule J because the food stamps are not cash.

Mistakes to Avoid

Trustees flag the same errors in case after case. Each error below has a specific negative outcome.

Listing net pay instead of gross on Line 2 — leads to double-deducting payroll taxes and understating income.
Forgetting overtime on Line 3 — triggers a Lanning projection challenge by the trustee.
Omitting Social Security from Line 8e — causes a discrepancy with the bank statements you must produce under Rule 4002.
Skipping Column 2 for a non-filing spouse — produces a presumption of abuse under § 707(b)(3).
Treating SNAP as cash — overstates Schedule I and skews Schedule J expenses.
Listing voluntary 401(k) contributions on Line 5b instead of 5c — invites a recharacterization motion.
Forgetting roommate rent on Line 8h — leads to a fraud referral when bank deposits do not match.
Failing to update Line 13 for a known raise — supports a plan modification later that increases payments.
Mixing means test CMI with Schedule I — creates inconsistency the U.S. Trustee will note in a 10-day report.
Leaving Line 11 blank when a parent pays your phone bill — risks an undisclosed-income challenge.

Do’s and Don’ts

A short rules-of-the-road list keeps you on track.

Do gather 60 days of pay stubs as required by 11 U.S.C. § 521(a)(1)(B)(iv) — supports every Schedule I line.
Do convert weekly pay using a 4.3 multiplier — matches the U.S. Trustee Program method.
Do disclose roommate contributions on Line 8h — bank statements will show them anyway.
Do attach a P&L for self-employment income — required by the U.S. Trustee Handbook.
Do amend within 14 days of any income change under Rule 1009 — preserves good faith.

Don’t

Don’t average bonuses you no longer expect — invites a Lanning challenge.
Don’t include one-time gifts — those belong on the Statement of Financial Affairs.
Don’t use net pay on Line 2 — distorts the math of Lines 5 through 7.
Don’t forget Column 2 for a non-filing spouse — required by Rule 1007.
Don’t sign without reading — the perjury warning under 28 U.S.C. § 1746 is not a formality.

Pros and Cons of Filing Schedule I Carefully

Even careful filers wonder whether the depth of disclosure is worth it.

Pros

Accurate Schedule I shortens the 341 meeting — trustees ask fewer follow-up questions.
Honest disclosure preserves discharge — protects you under § 727(a)(4).
Detailed Line 13 entries support plan modifications — useful in long Chapter 13 cases.
Matching pay stubs and Schedule I avoids U.S. Trustee scrutiny — saves on attorney’s fees later.
Disclosing roommate or family help defuses fraud referrals — protects from 18 U.S.C. § 152 charges.

Cons

Detailed disclosure may show high income — could push you out of Chapter 7 under § 707(b).
Reporting voluntary 401(k) on Line 5c — invites add-back motions in some districts.
Listing all overtime — may raise the projected disposable income in Chapter 13.
Disclosing seasonal self-employment — can complicate plan confirmation under § 1325.
Disclosing Social Security on Line 8e — may not affect CMI but can influence the judge’s discretion at confirmation.

Federal Versus State Nuances

Schedule I is a federal form, so the line items are identical in every district. The differences come from how courts apply state law to the income reported.

In community property states such as California, Texas, Arizona, Idaho, Louisiana, Nevada, New Mexico, Washington, and Wisconsin, the non-filing spouse’s income is presumed to be community income and is reachable under 11 U.S.C. § 541(a)(2). That means a Texas trustee will scrutinize Column 2 because community wages can be used to pay the filer’s debts.

In states with stronger wage garnishment caps, such as North Carolina, South Carolina, Pennsylvania, and Texas, debtors may have higher take-home pay because pre-petition garnishments are limited under state statutes. The federal floor for wage garnishment is set by the Consumer Credit Protection Act, 15 U.S.C. § 1673, but states can be more generous.

A common misconception is that Social Security benefits become property of the estate when listed on Line 8e. They do not. The Social Security Act, 42 U.S.C. § 407 makes those funds non-assignable, and the Tenth Circuit confirmed that protection in In re Carpenter, 614 F.3d 930 (8th Cir. 2010).

Recap of Key Court Rulings

A handful of decisions shape how Schedule I is interpreted across the country. Hamilton v. Lanning, 560 U.S. 505 (2010) gave courts a forward-looking approach when projected disposable income differs from historical CMI, which makes Line 13 critical. Ransom v. FIA Card Services, 562 U.S. 61 (2011) limited certain expense deductions but reinforced that Schedule I income figures must be consistent with the rest of the filing.

In re Welsh, 711 F.3d 1120 (9th Cir. 2013) clarified that Social Security benefits stay out of CMI even when listed on Schedule I, and Baud v. Carroll, 634 F.3d 327 (6th Cir. 2011) confirmed that “applicable commitment period” under § 1325(b) ties to Schedule I. The lesson is that your Schedule I numbers carry weight far beyond the moment you sign the form.

How to Amend Form 106I

If your income changes after filing, you must amend Schedule I. The amendment is filed under Rule 1009(a), which lets a debtor amend “as a matter of course” before the case is closed.

The plain-English procedure is to file a new Form 106I marked “Amended” at the top, pay the amendment fee of $34, and serve the amended schedule on the trustee, the U.S. Trustee, and any party on the master mailing list. The consequence of failing to amend after a known income change is a fraud risk and a likely motion to modify the plan in Chapter 13 under § 1329.

Example: Hannah in Boston gets a promotion three months after filing Chapter 13. She files an amended Schedule I within 14 days, raises her plan payment, and avoids a later trustee motion to dismiss for bad faith.

A common misconception is that small income changes can wait. They cannot. The U.S. Trustee Program’s reporting guidelines treat any change of more than 10 percent as material.

Frequently Asked Questions

Is Form 106I the same as the means test?

No. Form 106I projects monthly income on the petition date, while the means test on Form 122A-1 or 122C-1 averages the prior six months of income to test eligibility and abuse under § 707(b).

Do I list Social Security on Schedule I?

Yes. Social Security benefits go on Line 8e, even though they are excluded from current monthly income under § 101(10A) and the Welsh decision.

Must I report a non-filing spouse’s income?

Yes. Column 2 captures every dollar earned by a non-filing spouse who lives in the household, as required by Rule 1007 and reflected on the official form.

Can I leave overtime off if it varies?

No. Average the past 60 to 90 days of overtime on Line 3, because Baud and Lanning require a forward-looking projection of all expected pay.

Are food stamps reported as income?

Yes. SNAP and TANF cash equivalents go on Line 8f, but you cannot deduct them from Schedule J because they are not paid in cash to your household budget.

Do I list one-time gifts on Form 106I?

No. Schedule I captures regular monthly income only, while one-time gifts are disclosed on the Statement of Financial Affairs.

Is voluntary 401(k) deducted on Line 5b?

No. Mandatory contributions go on 5b, while voluntary 401(k) contributions go on 5c, and courts following Egebjerg may add them back.

Do I have to amend Schedule I after a raise?

Yes. Rule 1009 lets you amend as a matter of course, and the U.S. Trustee Program treats a 10 percent change as material, so amend promptly.

Can I file Schedule I without Schedule J?

No. Both forms are filed together under Rule 1007(c); filing one without the other triggers a clerk’s deficiency notice and risks dismissal.

Does self-employment income go on Line 2?

No. Self-employment net income is reported on Line 8a with an attached profit-and-loss statement; Line 2 is reserved for W-2 wages, salary, and commissions.

Is roommate rent considered household income?

Yes. Regular roommate contributions are reported on Line 8h because they support the household budget you also disclose on Schedule J.

Can the trustee object to my Schedule I?

Yes. Trustees regularly object under § 707(b) or § 1325(b) when Schedule I numbers conflict with pay stubs, tax returns, or bank statements produced under Rule 4002.

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