How to Fill Out U.S. Courts Form 122A-1 (w/Examples) + FAQs

Form 122A-1 is the official Chapter 7 bankruptcy form you use to report your average monthly income for the six full months before you file, and it is the first step in the federal “means test” that decides whether you qualify for Chapter 7. You list every household income source, average it over six months, multiply by twelve to get your annualized current monthly income (CMI), and compare that number to the median income for a household your size in your state. If you fall below the median, you pass the means test and may proceed in Chapter 7 without further analysis.

The form exists because Congress, through the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, wanted to stop higher-income debtors from wiping out debts when they could afford to repay something in Chapter 13. The governing statute is 11 U.S.C. § 707(b), and the official version of the form lives on the U.S. Courts forms page for Form 122A-1. Filing the wrong numbers on this form can trigger a presumption of abuse, force conversion to Chapter 13, or get your case dismissed entirely.

According to the Administrative Office of the U.S. Courts annual filing report, more than 65% of all consumer bankruptcy filings in 2025 were Chapter 7 cases, and Form 122A-1 was filed in every single one of them.

Here is what you will learn in this guide:

📋 How to fill out every line of Form 122A-1 step by step, including the tricky marital adjustment line and the “all other sources” catch-all.
💰 How to calculate your six-month current monthly income correctly, even when your pay fluctuates or you lost your job recently.
🪖 How to claim the disabled veteran and reservist exclusions under 11 U.S.C. § 707(b)(2)(D) and skip the means test entirely.
⚖️ How the U.S. Trustee Program median income tables decide whether you pass or move on to Form 122A-2.
🚫 The seven most common mistakes that trigger a presumption of abuse, plus the fixes that keep your Chapter 7 discharge on track.

What Form 122A-1 Actually Does

Form 122A-1, titled the Chapter 7 Statement of Your Current Monthly Income, is a sworn financial declaration filed with the bankruptcy court within 14 days of your petition under Federal Rule of Bankruptcy Procedure 1007(c). The form translates your raw paychecks and benefits into a single legal number called current monthly income, defined in 11 U.S.C. § 101(10A). That number drives every later means test calculation.

The form is not a tax return and it is not your budget. It is a backward-looking snapshot that ignores your actual current earnings if those changed in the last 30 days. The Supreme Court confirmed this rigid look-back approach in Hamilton v. Lanning, 560 U.S. 505 (2010), although Lanning itself dealt with Chapter 13 projected disposable income.

The consequence of filing an inaccurate Form 122A-1 is severe. The U.S. Trustee can move to dismiss your case under 11 U.S.C. § 707(b)(1), and intentional misstatements can support a federal bankruptcy fraud charge under 18 U.S.C. § 152, which carries up to five years in prison.

A common misconception is that Social Security income must be listed on Line 9. It does not, because 11 U.S.C. § 101(10A)(B) specifically excludes benefits received under the Social Security Act, and the Tenth Circuit confirmed this exclusion in In re Welsh, 711 F.3d 1120 (10th Cir. 2013).

Who Must File Form 122A-1

Every individual debtor whose debts are primarily consumer debts must file Form 122A-1 in a Chapter 7 case, per 11 U.S.C. § 707(b)(1). Primarily consumer means more than 50% of your total dollar debt is for personal, family, or household purposes, as defined in 11 U.S.C. § 101(8).

Debtors whose debts are primarily business debts skip the means test entirely and check the non-consumer box on Line 1A of the form. The consequence of skipping the form when you should file it is automatic dismissal under Federal Rule of Bankruptcy Procedure 1017(e).

A real example helps. Maria, a Houston nurse with $42,000 in credit card debt and $8,000 in medical bills, has primarily consumer debt and must file Form 122A-1. Daniel, a former restaurant owner with $190,000 in SBA loan debt and $25,000 in personal credit cards, has primarily business debt and skips the means test.

A common misconception is that retirees with no wage income are exempt from filing. They are not. Retirees still file Form 122A-1, but they often show $0 on most lines because Social Security is excluded, which usually produces an automatic pass.

When and Where You File It

Form 122A-1 is filed with your initial Chapter 7 petition or within 14 days after, under Federal Rule of Bankruptcy Procedure 1007(b)(4). You file electronically through your district’s CM/ECF system, or in paper form through your local clerk’s office if you are pro se and your district allows paper filings.

Missing the 14-day deadline allows the trustee to move for dismissal under Federal Rule of Bankruptcy Procedure 1017(c), and most courts grant those motions unless you show excusable neglect.

A real example: Jamal filed his petition on March 1 but did not upload Form 122A-1 until March 20. The Eastern District of Michigan trustee moved to dismiss on day 18, and Jamal had to file an emergency motion explaining his hospitalization to save the case.

A common misconception is that you can amend the form freely after filing. You can amend it under Federal Rule of Bankruptcy Procedure 1009(a), but the U.S. Trustee will scrutinize any amendment that lowers your CMI to slip under the median.

Line-by-Line Walkthrough of Form 122A-1

The form is divided into three parts. Part 1 sets your marital and filing status, Part 2 calculates current monthly income line by line, and Part 3 compares your annualized CMI to the state median. Each line has its own statutory hook and its own audit risk.

Part 1: Marital and Filing Status

Line 1 asks whether you are not married, married and filing jointly, married and filing separately with both spouses living in the same household, or married and filing separately with separate households. The choice controls whether your spouse’s income gets counted and whether the marital adjustment on Line 11 is available.

Joint filers must combine both spouses’ income on every income line. Separately filing married debtors who live with their spouse must still report the spouse’s income on Line 11, which the U.S. Trustee Program calls the non-filing spouse line, but they may then deduct amounts the spouse pays for non-household expenses. The legal authority is the definition of current monthly income in 11 U.S.C. § 101(10A)(B), which counts amounts paid by any entity on a regular basis for the household expenses of the debtor or the debtor’s dependents.

A real example: Priscilla files alone in Atlanta while her husband keeps his finances separate. She still lists his $7,200 monthly gross on Line 11 Column B, but on the marital adjustment in Form 122A-2 Line 13 she subtracts the $4,800 he pays toward his student loans, his car, and his personal credit cards.

A common misconception is that spouses living apart can ignore each other’s income. They cannot when filing jointly. The exception is the separate-household box, which requires a sworn statement that you maintain genuinely separate residences.

Part 2, Lines 2–10: Income Categories

Line 2 captures gross wages, salary, tips, bonuses, overtime, and commissions. You enter the average monthly amount over the six full calendar months before the filing month. If you file on April 10, 2026, you average October 2025 through March 2026.

Line 3 covers net income from operating a business, profession, or farm. You report gross receipts, then subtract ordinary and necessary operating expenses to reach a net figure, mirroring the approach in Schedule C of IRS Form 1040. Line 4 does the same for rental and other real property income.

Line 5 captures interest, dividends, and royalties. Line 6 captures pension and retirement income, and the Supreme Court in Ransom v. FIA Card Services, 562 U.S. 61 (2011) clarified that owned-asset deductions on the later means test require an actual loan or lease, but the income-side reporting on Line 6 is straightforward.

Line 7 captures regular contributions from anyone other than the debtor or the debtor’s dependents toward household expenses, including a non-filing spouse’s contribution. Line 8 captures unemployment compensation, with a critical caveat that the form lets the debtor argue unemployment is a benefit under the Social Security Act and exclude it. Courts split on this point, with the In re Munger, 370 B.R. 21 (Bankr. D. Mass. 2007) line excluding it and other courts including it.

Line 9 captures pension or retirement income from sources other than Social Security. Line 10 captures any income from all other sources, with two sub-blanks where you describe and value each source. You must list alimony, child support actually received, gambling winnings, lottery proceeds, and trust distributions, but you exclude Social Security, victims of war crimes payments, victims of terrorism payments, and victims of international terrorism payments under 11 U.S.C. § 101(10A)(B).

A real example: Rosa, a freelance graphic designer in Phoenix, lists $0 on Line 2 because she has no W-2 wages, $3,400 net on Line 3 from her business after subtracting hosting and software costs, $250 on Line 5 from a brokerage dividend, and $400 on Line 10 for child support actually received from her ex-husband.

Part 2, Line 11: Marital Adjustment

Line 11 is the most litigated line on the form. Married debtors filing separately who live with their spouse list the spouse’s gross income in Column B and may then exclude on Form 122A-2 the portion of the spouse’s income that is not regularly contributed to household expenses of the debtor or the debtor’s dependents.

The U.S. Trustee Program scrutinizes every Line 11 adjustment, and several courts have rejected adjustments that swept in the spouse’s voluntary 401(k) contributions or charitable giving. The leading case is In re Quarterman, 342 B.R. 647 (Bankr. M.D. Fla. 2006), which limited the adjustment to expenses unrelated to the household.

A real example: Marcus in Tampa earns $3,200 a month and his non-filing wife earns $6,800. He lists her $6,800 in Column B, then on Form 122A-2 he deducts $1,200 she pays toward her separate auto loan, $400 toward her own credit cards, and $200 toward her elderly mother’s nursing home, leaving $5,000 of her income counted in the household.

Part 3, Lines 12–14: Median Income Comparison

Line 12 multiplies Line 11 by 12 to annualize your current monthly income. Line 13a asks you to fill in the applicable median family income for your state and household size, drawn from the U.S. Trustee Program Census Bureau median income tables.

Line 13b asks for your household size. The Bankruptcy Code does not define household, and courts use three competing approaches: the heads-on-beds count, the IRS dependents test, and the economic unit test. The economic unit approach, blessed by Johnson v. Zimmer, 686 F.3d 224 (4th Cir. 2012), counts everyone whose income and expenses are intertwined with the debtor.

Line 14 is the bottom line. If Line 12 is less than or equal to Line 13a, you check Box 14a, declare no presumption of abuse, and stop. If Line 12 is more than Line 13a, you check Box 14b and move on to Form 122A-2.

A real example: Aiden in Detroit has annualized CMI of $58,400 with a household of three. The Michigan median for a household of three as of May 1, 2026 is $87,012 per the U.S. Trustee median table. Aiden checks Box 14a and finishes the means test with no further analysis.

Three Common Filing Scenarios

Below are the three most common Form 122A-1 fact patterns and the consequence of each.

Filer Profile	Means Test Outcome
Single Florida nurse earning $4,200 a month with $50,000 in credit card debt	Annualized CMI $50,400 falls below Florida one-person median of $58,847 per the U.S. Trustee table, checks Box 14a, no presumption of abuse, stops here
Married Texas couple filing jointly with combined gross of $11,500 a month and two kids	Annualized CMI $138,000 exceeds Texas household-of-four median of $107,338, must complete Form 122A-2 to test deductions
Recently unemployed Ohio mechanic who lost job 90 days before filing, prior gross averaged $5,800 over six months	Form looks back six full months and counts $5,800 as average even though current income is $0, must file Schedule I and J to show changed circumstances

Income Source	Treatment on Form 122A-1
W-2 wages from main employer	Six-month average of gross pay before tax goes on Line 2
Social Security retirement or disability	Excluded under 11 U.S.C. § 101(10A)(B), reported only as memo on Line 11 column blank
VA disability compensation	Excluded under the Social Security Act exclusion logic adopted by In re Hamilton, 477 B.R. 749 (Bankr. W.D. Ark. 2012)

Filing Status Choice	Practical Effect
Single, never married	Use only your income, household size starts at one
Married filing jointly	Combine both spouses’ income on every line, household size includes both
Married filing separately, same household	Report spouse on Line 11, take marital adjustment on Form 122A-2 Line 13

Worked Examples With Named Filers

These three named-person walkthroughs show how the form looks in real life.

Example 1: Sarah, Single Filer in Orlando

Sarah is a 32-year-old marketing coordinator who files Chapter 7 on April 20, 2026, with $48,000 in credit card debt. Her look-back period runs October 2025 through March 2026. Her gross wages averaged $4,100 a month, she received $300 a month in interest on a savings bond, and she got $0 in any other category.

Sarah enters $4,100 on Line 2, $0 on Lines 3 and 4, $300 on Line 5, $0 on Lines 6 through 10, and $4,400 on Line 11. She multiplies by 12 to get $52,800 annualized on Line 12. She pulls the Florida one-person median of $58,847 onto Line 13a, checks Box 14a because $52,800 is less than $58,847, signs the form, and stops.

Sarah’s consequence is a clean pass. The U.S. Trustee will not pursue a presumption of abuse against her, and she avoids Form 122A-2 entirely.

Example 2: Marcus and Linda, Married Joint Filers in Dallas

Marcus and Linda file a joint Chapter 7 on March 15, 2026, with combined debts of $135,000. Marcus grosses $7,500 a month as a project manager and Linda grosses $4,200 a month as a teacher. They have two children, making household size four.

They enter $11,700 combined on Line 2, $0 on Lines 3 through 10, $11,700 on Line 11, and $140,400 on Line 12. Texas household-of-four median is $107,338 per the U.S. Trustee table, so they check Box 14b and move on to Form 122A-2.

The consequence is they must now prove their actual allowed expenses on Form 122A-2 to overcome the presumption of abuse. If their disposable income after standardized expenses falls below $9,075 over 60 months under 11 U.S.C. § 707(b)(2)(A)(i), they still pass.

Example 3: David, Disabled Veteran in San Diego

David is a 100% service-connected disabled veteran who files Chapter 7 on May 5, 2026. His sole income is $4,200 a month in VA disability compensation and $1,800 in Social Security Disability Insurance.

David checks the disabled veteran exclusion box at the very top of Form 122A-1. Under 11 U.S.C. § 707(b)(2)(D)(i), a disabled veteran whose debts were incurred primarily during active duty or while performing a homeland defense activity is exempt from the means test entirely. He still completes Lines 2 through 14 to create a record, but the exemption controls.

The consequence is total bypass of the means test. The U.S. Trustee cannot file a presumption-of-abuse motion against David, and the case proceeds to discharge under 11 U.S.C. § 727.

Step-by-Step Process to Complete the Form

Follow these steps in order to complete Form 122A-1 without errors.

Pull your last six full months of pay stubs, business profit-and-loss statements, benefit award letters, and bank deposit records.
Identify the filing month and exclude it; the look-back covers the six full calendar months before that month.
Sort each deposit or paycheck into the correct income line, using 11 U.S.C. § 101(10A) for the definition of CMI.
Add each category’s six-month total and divide by six to get the monthly average.
Enter each average on the matching line in Part 2 of the form.
Apply exclusions for Social Security, VA disability, war crime victim payments, and terrorism victim payments.
Compute Line 11 by summing the income lines, then multiply by 12 for Line 12.
Look up your state’s median income for your household size on the U.S. Trustee median table and enter it on Line 13a.
Compare and check Box 14a or 14b accordingly.
Sign under penalty of perjury, attach all six months of pay stubs as required by 11 U.S.C. § 521(a)(1)(B)(iv), and file with the petition.

Mistakes to Avoid

These seven errors trigger the most U.S. Trustee challenges and presumption-of-abuse motions.

Including Social Security income on Line 9 instead of excluding it; the consequence is an inflated CMI that may push you above median and force Form 122A-2.
Using your current paycheck instead of the six-month average; the consequence is a misstatement under penalty of perjury and a possible bad-faith finding.
Counting only net pay instead of gross; the consequence is understated CMI and a U.S. Trustee amendment demand under 11 U.S.C. § 704(b).
Forgetting to count seasonal bonuses, tax refunds the IRS treats as wage credits, or 13th-month pay; the consequence is rejection of the form by the trustee at the 341 meeting.
Misclassifying your household size by counting only the IRS dependents instead of the full economic unit under Johnson v. Zimmer; the consequence is a smaller household, lower median, and a false fail.
Skipping the spouse’s income on Line 11 when filing separately in the same household; the consequence is automatic suspicion of abuse and a 2004 examination.
Filing the wrong vintage of the form; the U.S. Courts updates Form 122A-1 periodically, and the current version effective April 1, 2025 is the only version most clerks accept.
Failing to attach the 60 days of pay advices required by 11 U.S.C. § 521(a)(1)(B)(iv); the consequence is automatic dismissal 46 days after filing under § 521(i).

Do’s and Don’ts

Follow these rules to keep the form clean and audit-proof.

Do gather every bank statement, pay stub, and benefit letter for the full six-month look-back, because the trustee will request them at the 341 meeting under 11 U.S.C. § 341.
Do exclude Social Security and VA disability, because 11 U.S.C. § 101(10A)(B) lets you, and including them creates a false fail.
Do double-check the median table for the date of filing, because the U.S. Trustee updates medians twice a year on May 15 and November 15.
Do round to whole dollars, because the form’s instructions in the official PDF require it.
Do keep your worksheet, because the U.S. Trustee can demand it under 11 U.S.C. § 704(b)(1)(A).
Don’t guess at unemployment compensation classification; pick one position consistently and back it with the In re Munger reasoning if you exclude.
Don’t try to time your filing to skip a high-bonus month, because the trustee will see the deposit on your bank statements and reframe it as bad faith.
Don’t combine two income sources on a single line to save space, because each line is statutorily distinct.
Don’t skip Line 11 if every other line is zero, because the form requires the total.
Don’t sign blank pages, because the form is sworn under 28 U.S.C. § 1746.

Pros and Cons of the Form 122A-1 Means Test Structure

Understanding the trade-offs helps you plan the timing of your filing.

Pro: A pass at Line 14a ends the means test instantly, saving you from completing the 80-line Form 122A-2.
Pro: Social Security exclusion under 11 U.S.C. § 101(10A)(B) protects most retirees automatically.
Pro: The disabled veteran exclusion in § 707(b)(2)(D) and the National Guard/Reservist exclusion both bypass the test.
Pro: The six-month look-back gives recently unemployed debtors a path through Form 122A-2’s special circumstances under § 707(b)(2)(B).
Pro: The standardized form reduces forum-shopping because every district uses the same numbers.
Con: A recently raised salary can push a debtor above median even if the new income is unsustainable, leading to forced Chapter 13 conversion.
Con: The household-size dispute under Johnson v. Zimmer creates uncertainty in shared-custody and multigenerational homes.
Con: The marital adjustment is litigation-heavy, and a rejected adjustment can flip a passing form into a failing one.
Con: Six months of pay stubs are required, and many gig workers cannot produce traditional pay stubs.
Con: A misstep here, even an honest one, can be characterized as bad faith and dismissed under 11 U.S.C. § 707(b)(3).

Key Entities You Should Know

These are the people, agencies, and authorities that interact with Form 122A-1.

The debtor is you, the person filing bankruptcy and signing the form under penalty of perjury. The Chapter 7 trustee is appointed by the U.S. Trustee Program under 28 U.S.C. § 586 and reviews the form at the 341 meeting. The U.S. Trustee Program is a Department of Justice component that publishes the median income tables and files presumption-of-abuse motions.

The Bankruptcy Court is an Article I tribunal under 28 U.S.C. § 151 that adjudicates challenges to the form. The Administrative Office of the U.S. Courts publishes Official Form 122A-1 itself on its forms portal. The Census Bureau supplies the median income data the U.S. Trustee uses, drawn from the Current Population Survey.

The non-filing spouse is the husband or wife of a married-filing-separately debtor and shows up on Line 11. The household is the economic unit defined by case law, not statute. The creditor is the party with standing to object under § 707(b)(1), which since 2005 has included individual creditors, not just the U.S. Trustee.

Recap of Key Rulings

Several Supreme Court and circuit court rulings shape how Form 122A-1 is read.

Hamilton v. Lanning, 560 U.S. 505 (2010) held that mechanical application of the means test can be modified for known or virtually certain future events, although Lanning addressed Chapter 13. Ransom v. FIA Card Services, 562 U.S. 61 (2011) held that the vehicle ownership deduction requires an actual loan or lease, tightening means test deductions on the companion Form 122A-2.

Johnson v. Zimmer, 686 F.3d 224 (4th Cir. 2012) adopted the economic unit test for household size. In re Welsh, 711 F.3d 1120 (10th Cir. 2013) confirmed Social Security exclusion from CMI and rejected the U.S. Trustee’s totality-of-circumstances workaround.

Marrama v. Citizens Bank, 549 U.S. 365 (2007) reinforced that bad-faith filings can be dismissed regardless of a clean Form 122A-1, and the means test does not immunize bad actors. State variations apply on top of this federal framework, and California’s Civil Code § 704.730 homestead and Texas Property Code § 41.001 interact with the schedules even though they do not change Form 122A-1 itself.

State Nuances Worth Flagging

Although Form 122A-1 is federal, three state-level features change how it plays out.

In California, the median income tables are among the highest in the nation, so many wage earners pass Line 14a even at six-figure incomes. The California Department of Finance population data feeds the Census numbers the U.S. Trustee uses.

In Texas, community property rules from Texas Family Code § 3.002 mean a non-filing spouse’s wages are presumptively community income, and trustees have used that presumption to reject overly aggressive Line 11 marital adjustments.

In New York, the Eastern and Southern Districts apply a strict economic-unit household test that often counts adult children living at home, while upstate districts lean toward the heads-on-beds approach, creating intra-state variation under the same U.S. Trustee Region 2 policy.

FAQs

Do I have to file Form 122A-1 if I have no income?

Yes. Every Chapter 7 consumer debtor files Form 122A-1 even with $0 income, because the form establishes the record. Zero income produces an automatic pass at Line 14a.

Does Social Security count on Form 122A-1?

No. Social Security retirement, disability, and survivor benefits are excluded from current monthly income under 11 U.S.C. § 101(10A)(B) and confirmed in In re Welsh.

Can I exclude unemployment compensation from Line 8?

Yes. Form 122A-1 lets you check a box stating unemployment is a Social Security Act benefit, but courts split, and the In re Munger line supports exclusion in some districts.

Is VA disability income counted?

No. VA disability compensation is treated as a Social Security Act benefit under the reasoning in In re Hamilton, 477 B.R. 749, so it is excluded from CMI.

Do disabled veterans take the means test?

No. Disabled veterans whose debts were primarily incurred on active duty or homeland defense activity are excluded entirely under 11 U.S.C. § 707(b)(2)(D).

Do I include my non-filing spouse’s income?

Yes. A non-filing spouse living in the same household must be reported on Line 11, but you may take a marital adjustment on Form 122A-2 for non-household expenses.

What if I just lost my job?

Yes, the form still uses the six-month look-back, but you can argue special circumstances on Form 122A-2 under 11 U.S.C. § 707(b)(2)(B) to rebut the presumption of abuse.

Are tax refunds counted as income?

No. Federal tax refunds generally are not CMI because they reflect prior wages already counted, but lottery, gambling, and inheritance receipts during the look-back are counted on Line 10.

Can I amend Form 122A-1 after filing?

Yes. Federal Rule of Bankruptcy Procedure 1009(a) allows amendment any time before the case closes, but the U.S. Trustee scrutinizes downward amendments closely.

What happens if I fail the means test?

Yes, there are options. You can complete Form 122A-2 to rebut the presumption with allowed deductions, convert to Chapter 13 under 11 U.S.C. § 1307, or dismiss and refile when income drops.

Is Form 122A-1 the same as Schedule I?

No. Schedule I reports current actual income at filing, while Form 122A-1 reports a six-month historical average for the means test.

Do I need an attorney to file Form 122A-1?

No, pro se debtors can file it, but a single misclassification can trigger a presumption of abuse, and free help is available through Upsolve and Legal Services Corporation grantees.

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