ca4cd267_inancial_analysis_manual200405__Expense_Item
[Expense is Necessary:] If the taxpayer substantiates and justifies the expense, the minimum payment may be allowed. The necessary expense test of health and welfare and/or production of income must be met. Except for payments required for the production of income, payments on unsecured debts will not be allowed if the tax liability, including projected accruals, can be paid in full within 90 days. [Notes/Tips] Examples of unsecured debts which may be necessary expenses include: payments required for the production of income such as payments to suppliers and payments on lines of credit needed for business, and payment of debts incurred in order to pay a federal tax liability. [Expense Item] 
Other Unsecured Debts
IRS financial analysis manual200405
Expense Item