Section 707(b)(2)(B) of the Bankruptcy Code provides that the presumption of abuse can be rebutted by demonstrating special circumstances. Such circumstances can include medical reasons or active duty in the military.
The debtor is required to provide an itemized listing, documenting or explaining the additional expense. This must be done under oath and/or before a notary. The calculations must reduce the debtor’s net income below the amount raising the presumption.

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