Download:
pdf |
pdfConsumer Expenditure Surveys
Information Booklet
CE-305
Issued April 2026
TABLE OF CONTENTS
Page
Privacy Act Statement
4
Demographics
5
Section 1 – General Housing Characteristics
7
Section 3 – Owned Living Quarters and Other Owned Real Estate
8
Section 4 – Utilities and Fuels
10
Section 5 – Home Improvement, Repairs, and Home Services
11
Section 6 – Appliances, Household Equipment and Other Selected Items
15
Section 7 – Household Item Repairs, Service Contracts, and Extended Warranties
22
Section 8 – Home Furnishings and Related Household Items
23
Sections 9 and 10 – Rented, Leased, and Owned Vehicles
27
Section 11 – Transportation
28
Section 12 – Health Insurance
31
Section 13 – Medical and Health Expenses
32
Section 14 – Insurance Other than Health
34
Section 15 – Family Care and Education
35
Section 16 – Subscriptions, Memberships, Books, and Entertainment Expenses
36
Section 17 – Trips and Vacations
39
Section 18 – Clothing and Clothing Services
41
Section 19 – Miscellaneous Expenses
42
Section 20 – Expense Patterns for Selected Services and Goods
45
Section 21 – Occupations
47
Section 21 – Work Experience and Income
48
Section 22 – Assets and Liabilities
52
2026 Calendar
55
2027 Calendar
56
Fraction Conversion Chart
57
Language Identification Cards
58
CE-305 (4-1-2026)
3
PRIVACY ACT STATEMENT
The U.S. Census Bureau is conducting the Consumer Expenditure Survey
for the Bureau of Labor Statistics of the U.S. Department of Labor under
Title 29, United States Code. The survey’s purpose is to obtain
information on what people in the U.S. are purchasing. The data are used
to update the Consumer Price Index, among other important uses. All
survey information will be used for statistical purposes only.
Any information you provide for this survey is confidential, by law, under
Title 13, United States Code. Participation in this survey is voluntary and
there are no penalties for refusing to answer any question(s). However,
your cooperation is extremely important to help ensure the completeness
and accuracy of these data.
4
CE-305 (4-1-2026)
DEMOGRAPHICS
Hispanic Origin
1. Mexican
2. Mexican-American
3. Chicano
4. Puerto Rican
5. Cuban
6. Other Hispanic, Latino, or Spanish origin
Race
(Please choose one or more)
1. White
2. Black or African American
3. American Indian or Alaska Native
4. Asian
5. Native Hawaiian
6. Guamanian or Chamorro
7. Samoan
8. Other Pacific Islander
Asian Origin
1. Chinese
2. Filipino
3. Japanese
4. Korean
5. Vietnamese
6. Asian Indian
7. Other Asian origin, such as Hmong, Laotian, Thai, Pakistani, or Cambodian
CE-305 (4-1-2026)
5
Demographics
Education
1. No schooling completed, or less than 1 year
2. Nursery, kindergarten, and elementary
(grades 1-8)
3. High school (grades 9-12, no degree)
4. High school graduate – high school diploma
or the equivalent (GED)
5. Some college but no degree
6. Associate’s degree in college
7. Bachelor’s degree (BA, AB, BS, etc.)
8. Master’s, professional, or doctoral degree
(MA, MS, MBA, MD, JD, PhD, etc.)
Active Duty
A person is considered to be on active duty if
they are on full-time duty in the U.S. Armed
Forces. Active duty does not include training in
the Reserve or National Guard but does include
activation from the Reserve or National Guard.
Armed Forces
A person is considered to be in the Armed
Forces if they currently serve on Active Duty in
any branch of the U.S. military. This includes
the Army, Navy, Marine Corps, Air Force,
Space Force, and Coast Guard; their reserve
components; and the Air and Army National
Guard.
6
CE-305 (4-1-2026)
SECTION 1 – GENERAL HOUSING CHARACTERISTICS
Type of Structure
1.
Single family detached
A detached structure with only one primary residence;
however, the structure could include a rental unit(s) in
the basement, attic, etc.
2.
Row or townhouse
An inner unit (two-, three-, or four-story structure) with two walls in common with other
units and a private ground level entrance; it may have a rental unit as part of the
structure.
3.
End row or end townhouse
Shares only one common wall with other units.
4.
Duplex
A detached two-unit structure with all units occupying the same level or levels.
5.
3-plex or 4-plex
Three- or four-unit structure with all units occupying the same level or levels.
6.
Garden
A multi-unit structure, usually wider than it is high, having two, three, or possibly four
floors; characteristically the units not only have common walls but are also stacked on top
of one another.
7.
High rise
A multi-unit structure which has 4 or more floors.
8.
Apartment or flat
A unit not described above; it could be located in the basement, attic, second floor, or
over the garage of one of the units described above.
9.
Mobile home or trailer
10.
College dormitory
CE-305 (4-1-2026)
7
SECTION 3 – OWNED LIVING QUARTERS AND OTHER
OWNED REAL ESTATE
Types of Owned Real Estate
Commercial real estate or farmland
Properties rented out or owned only for investment purposes
Other homes, vacation homes, or recreational properties
including timeshares
Land with no buildings on it
Closing Costs
advertising costs
property survey changes
deed preparation
real estate listing fees
escrow payment
recording fees
lawyer’s fees
title search
points paid by buyer
transfer taxes
Costs for Selling a Property
advertising costs
mortgage penalties
closing costs
points for financing
commission to realtor
property inspection
deferred mortgage interest
payment
real estate listing fees
lawyer’s fees
Mortgage Payment Items
1.
Principal
2.
Interest
3.
Escrow or anything else (including property taxes and
insurance)
8
CE-305 (4-1-2026)
Section 3 – Owned Living Quarters and Other Owned Real Estate
Fees for Homeowner’s Associations, Condominiums, and
Cooperatives
1.
Repayment of loans owed by cooperative (Coop only)
2.
Property taxes (Coop only)
3.
Property insurance (Coop only)
4.
Management
5.
Repairs or maintenance, including lawn care or snow
removal
6.
Improvements
7.
Utilities, such as gas, electricity, water, heat
8.
Parking (HOA/Condo only)
9.
Recreational facilities, including swimming, golf, or tennis
10.
Security, including guards or alarm systems
11.
Maid services (HOA/Condo only)
12.
Medical services (HOA/Condo only)
13.
Trash collection
14.
Other (specify)
CE-305 (4-1-2026)
9
SECTION 4 – UTILITIES AND FUELS
Part A – Telephone, Internet, and Cable/Satellite TV Expenses
1. Cellular service for mobile phones and devices,
including data plans and prepaid plans
2. Residential phone service including landlines and
Voice over IP (VoIP)
3. Internet service at home
4. Cable or satellite TV service, such as –
DirecTV
DVR service
Dish
On-demand/pay-per-view
Part B – Other Telephone or Internet Expenses
Pre-paid cellular cards/minutes
Internet or wireless internet access away from home, at places such as cafés, hotels, or
airplanes
Part C – Utilities, Fuels, and Services
1. Electricity
2. Natural or utility gas
3. Fuel oil
4. Bottled or tank gas such as –
kerosene
propane
5. Other fuels including wood
6. Piped-in water and sewerage maintenance
7. Garbage and recycling collection or disposal, such as –
compost pickup
junk disposal
recycling pickup
garbage pickup
large/bulky item pickup
1-800-GOT-JUNK
hazardous disposal
10
CE-305 (4-1-2026)
SECTION 5 – HOME IMPROVEMENT, REPAIRS, AND
HOME SERVICES
Part A - Job Types
1. Homes under construction, including a vacation
home or second home
2.
Building an addition to the house or a new structure,
such as a porch, garage, or new rooms, including –
attached garages, carports, breezeways, greenhouses,
and sheds
detached garages or carports added or improved
kitchen, bedrooms, family rooms, general purpose rooms, basement, etc.
other detached outside buildings added or improved (sheds, greenhouses, storm cellars)
other outside additions or alterations (boat docks, decks, terracing, grading and filling,
retaining walls)
3.
Finishing a basement or an attic or enclosing a porch
4.
Remodeling one or more rooms in the house, such as –
bathroom or kitchen remodeling
interior restructuring or other areas
creation of new rooms within the structure removing or adding walls
demolition of part of the structure
5.
Landscaping the grounds or planting new shrubs or trees
Do not include landscaping maintenance or routine lawn care.
edging garden beds
laying sod
6.
Building outdoor patios, walks, fences, or other enclosures, driveways, permanent
swimming pools, or hot tubs, such as –
driveways and walkways, added or
patios and terraces
improved
tennis/basketball courts
CE-305 (4-1-2026)
11
Section 5 – Home Improvement, Repairs, and Home Services
7.
Repairing outdoor patios, walks, fences, driveways, or permanent swimming pools
(including permanent above-ground swimming pools), such as –
fences
patios and terraces
recreational facilities
8.
Painting, either interior or exterior, or wallpapering, such as –
combination of painting and wallpapering
varnish, sealant, lacquer, and waterproofing
9.
Plastering or paneling, such as –
crown molding installation
drywall patching
paneling installation
10.
Plumbing or water heating installations or repairs, such as –
all interior water pipes
garbage disposal
toilets
dishwasher or laundry tub
plumbing fixtures
water heater
external sprinkler systems
septic tanks
wells
11.
Electrical work, such as –
light fixture installation
solar panel installation
wiring
12.
Heating or air conditioning jobs, excluding maintenance service contracts
13.
Flooring installation, repair, or replacement, such as –
carpet
stained concrete
luxury vinyl plank
tile or linoleum
wood, slate, or marble
14.
Insulation
15.
Roofing, gutters, or downspouts, such as –
combined maintenance and repairs
complete re-roofing
including roofing
repair of shingles, gutters, downspouts,
combined replacements including reetc.
roofing
16.
Siding
17.
Installation, repair, or replacement of window panes, screens, storm doors,
awnings, and the like, such as –
doors (interior or exterior)
windows (interior or exterior)
18.
Masonry, brick, or stucco work
19.
Other improvements or repairs (include security systems that are hard-wired into
the home)
12
CE-305 (4-1-2026)
Section 5 – Home Improvement, Repairs, and Home Services
Part A - Appliances
1.
Cooking stove, range, or oven
2.
Microwave oven
3.
Refrigerator or home freezer, such as –
mini refrigerator
wine refrigerator
4.
Built-in dishwasher
5.
Portable dishwasher
6.
Garbage disposal
7.
Clothes washer or dryer
8.
Range hood
9.
Smoke alarms and detectors, such as –
burglar alarm
smoke detector
carbon monoxide detector
water leak alarm
home security device
10.
Window air conditioner
11.
Portable cooling and heating equipment, such as –
fans
portable dehumidifiers
humidifiers
space heaters
12.
Lamps, lighting fixtures, or ceiling fans
13.
Other major home appliances and equipment, such as –
central air conditioner
furnace
heat pump
CE-305 (4-1-2026)
trash compactor
water softener
13
Section 5 – Home Improvement, Repairs, and Home Services
Part C - Household Services
1. Termite or pest control services
2.
Gardening or lawn care maintenance services, such as –
Include any services provided under service contracts.
Do not include services covered by property management or maintenance fees.
fertilizing
planting flowers
tree pruning
hedge trimming
plowing
tree removal
lawn cutting
tilling
weed control
3.
Water softening services
4.
Septic tank cleaning
5.
Housekeeping services, such as –
cleaning
cooking
dusting
6.
Home security system service fees
Do not include expenses for security cameras and equipment.
7.
Moving, storage, or freight services, such as –
Do not include expenses reimbursed by employers or other persons outside of the
household.
cargo shipping
moving companies
self-storage units
8.
Heating or air conditioning service contracts, such as –
Do not include repair.
central air conditioner
furnace
central cooler
9.
10.
14
heat pump
Home warranties, maintenance, repairs, or service contracts on household
appliances, such as –
dehumidifier
range hood
vacuum cleaner
dishwasher
range/oven
washer or dryer
home warranty
refrigerator
window or portable air
conditioner
portable fan
sewing machine
portable heating equipment stove
Other home services or repair jobs in or around the home, not already reported,
such as –
diaper service
pool maintenance
snow removal
CE-305 (4-1-2026)
SECTION 6 – APPLIANCES, HOUSEHOLD EQUIPMENT,
AND OTHER SELECTED ITEMS
Part A – Major Household Appliances
1.
Microwave oven
2.
Cooking stove, range, or oven
3.
Range hood
4.
Refrigerator or home freezer, such as –
mini refrigerator
5.
Built-in dishwasher
6.
Portable dishwasher
7.
Garbage disposal
8.
Clothes washer or dryer
CE-305 (4-1-2026)
wine refrigerator
15
Section 6 – Appliances, Household Equipment, and Other Selected Items
Part B – Household Appliances and Other Selected Items
SMALL HOUSEHOLD APPLIANCES
1. Small electrical kitchen appliances like blenders, air fryers, or toasters, such as –
air fryer
blender
bread maker
coffee grinder
coffee maker
deep fryer
electric can opener
2.
electric griddle
electric kettle
food processor
hot plate
Instant Pot
juicer
hand or stand mixer
rice cooker
rotisserie
slow cooker
toaster
toaster oven
vacuum sealer
waffle iron
Electrical personal care items, such as hair dryers or electric razors, including –
curling iron
denture cleaner
digital scale
electric hair trimmer
electric razor
electric toothbrush
facial sauna
flat iron
foot bath
hair dryer
lighted make-up mirror
massager
Waterpik
3.
Vacuum or other electric floor cleaning equipment, such as –
floor polisher/buffer
rug shampooer
steam cleaner
hand vacuum
Shop-Vac
vacuum cleaner
Roomba
4.
Other household appliances, not for cooking, such as –
air purifier
home security device
water filters
burglar alarm
smoke detector
water leak alarm
carbon monoxide detector
trash compactor
5.
Sewing machines (with or without cabinet), such as –
knitting machine
quilting machine
6.
GPS devices, calculators, and fax machines, such as –
copy machines
Garmin
7.
16
serger
graphing calculator
paper shredder
Digital book readers or tablets, such as –
iPad
Nook
Kindle
typewriters
tablets
CE-305 (4-1-2026)
Section 6 – Appliances, Household Equipment, and Other Selected Items
8.
Computers, computer systems, or related hardware, such as –
cables
keyboards
monitors
CD/DVD drive
laptops
mouse
computer printers
memory
netbooks
external hard drive
modems
scanner
9.
Computer software, including computer games
10.
Computer accessories, such as –
mouse pads
printer cartridges
tablet cases
11.
Portable memory, such as flash drives, memory cards, and recordable discs and
tapes, including –
blank CDs/DVDs
SD card
USB flash drive
memory stick
12.
Gaming consoles or accessories, such as –
Do not include video games.
carrying case
game controllers
gaming headsets
13.
14.
Nintendo Switch
PlayStation
Telephones or accessories, such as –
AirTags
cordless telephones
Apple Watches
decorative phone
Bluetooth accessories
attachments
cell phone cases
mobile phones
chargers
phone headsets
charging cables
power banks
Steam Deck
Xbox
satellite phones
screen protectors
selfie sticks
smartphones
smartwatch
Tile tracker
Photographic equipment, such as –
Do not include film, film processing, or other photographic supplies.
battery pack
camera bag
camera or lens cases
digital camera
enlarger
filter
CE-305 (4-1-2026)
film camera
flashes
lens
motor driven film advancer
projection screen
projector
strobe light (for
photographs)
tripod
winder
17
Section 6 – Appliances, Household Equipment, and Other Selected Items
15.
Musical instruments, supplies, or accessories, such as –
Do not include repairs, music lessons, or band uniforms.
brass instruments
carrying case
clarinet
drums
guitar
keyboards
music books
music stand
16.
piano
picks
reeds
rosin
saxophone
sheet music
stringed instruments
strings for musical
instruments
trombone
trumpet
valve oil
woodwinds
any other musical
accessories
Lawn mowing machinery or other yard equipment, such as –
edger
garden hose
hedge trimmer
lawn mower
pressure washer
rake
shovel
snow blower
spreader
tiller
tractor
weed digger
weed whacker/eater
wheelbarrow
Power tools, such as –
air compressor
cordless circular saw
cordless drill
electric drill
electric plane
electric polisher
electric saw
electric pool cleaning
equipment
lathe
router
sander
trouble light
Non-power tools, such as –
axe
caulking gun
hammer
hand tools
level
paint roller or brush
plane
pliers
saw
screwdriver
sockets
wrench
TOOLS FOR HOME USE
17.
18.
HEATING AND COOLING EQUIPMENT
19.
Window air conditioners
20.
Portable cooling or heating equipment, such as –
dehumidifier
humidifier
fan
18
space heater
CE-305 (4-1-2026)
Section 6 – Appliances, Household Equipment, and Other Selected Items
TVS, RADIOS, VIDEO, AND SOUND EQUIPMENT INCLUDING IN VEHICLES
21.
Televisions, all types including those installed in vehicles, such as –
TV
TVs in cars
22.
DVD players, VCRs, DVRs, or video cameras, such as –
Apple TV device
GoPro
digital TV converter box
projector
Firestick
Roku stick
23.
Satellite dishes, receivers, or accessories
24.
Handheld personal music players, such as –
personal mp3 players
25.
Stereos, radios, speakers, and sound components, including those installed in
vehicles, such as –
Amazon Echo
equalizer
amplifier
mixer
Apple HomePod
satellite radio device
AV receiver
short-wave radio
car stereo
speakers
CB radio
stereo system
CD players
turntable
clock radio
walkie talkie
26.
Other sound or video equipment, including accessories, such as –
adapter for sound equipment
headset
antenna (TV, radio, etc.)
microphone
base station CB antenna
power booster
battery packs
power converter
earphones/headphones
CE-305 (4-1-2026)
19
Section 6 – Appliances, Household Equipment, and Other Selected Items
SPORTS, RECREATION, AND EXERCISE EQUIPMENT
27.
General sports equipment, such as –
Do not include any shoes for sports.
Do not include any equipment for water sports.
badminton set
helmets
baseball glove
hover-board
basketball hoop
karate equipment
bowling ball
lawn games
boxing equipment
pads
football
racquetball racket
Frisbee
roller blades
golf bag/clubs
skateboard
soccer ball
sports protective equipment
sports uniform
table tennis equipment
tennis balls/rackets
volleyball
28.
Health and exercise equipment for the home, such as –
exercise bike
pedometer
weight bench
exercise mat
rowing machine
weights
Fitbit
trampoline
home gym
treadmill
29.
Camping equipment, such as –
Do not include campers, trailers, or RVs.
air mattress
camping cookware
camping stove
canteen
30.
20
frame packs and other
camping packs
kerosene lantern
portable heater
screenhouse
sleeping bag
sleeping pad
tent
Hunting and fishing equipment, including all guns, such as –
ammunition
fishing lures
rifle
BB/pellet gun
fishing rod and tackle
scopes
shotgun
bow and arrow
handgun
crossbow
knife
CE-305 (4-1-2026)
Section 6 – Appliances, Household Equipment, and Other Selected Items
31.
32.
Winter sports equipment, such as –
ice boat
ice skates
ski boots
ski poles
sled/toboggan
sledding equipment
snow skis
snowboard
snowboard equipment
Water sports equipment, such as –
Do not include canoes, kayaks, sail boats, or jet skis.
boogie board
diving equipment
life jacket
raft
skim board
snorkel
33.
Outboard motors
Do not include boats.
34.
Bicycles or bicycle equipment, such as –
bicycle parts
bike pump
electric bicycle
helmet
lock
surfboard
swim cap
wake board
water ski vest
water skis
wind/paddle board
rack
stand
tires
tubes
35.
Tricycles or battery powered riders, such as –
Big Wheels
36.
Children’s outdoor or water play structures, such as –
jungle gym set
splash pad
portable swimming pool
swing set
sand box
water table
37.
Other sports or recreation equipment, such as –
metal detector
telescope
paintball equipment
CE-305 (4-1-2026)
21
SECTION 7 – HOUSEHOLD ITEM REPAIRS, SERVICE
CONTRACTS, AND EXTENDED WARRANTIES
1. Televisions, radios, video and sound equipment, including those installed in
automobiles or other vehicles
2. Computers, computer systems, or related equipment for non-business use, such as
accidental damage
smartphone repair
AppleCare
tablet repair
Geek Squad
technical support
3. Lawn and garden equipment, such as –
Do not include lawn care service.
lawn mower repair
snow blower repair
4. Musical instruments or accessories, such as –
professional tuning
ultrasonic cleaning
5. Hand or power tools
6. Photographic equipment
7. Sport or recreational equipment, such as –
bicycle repair
gun repair
exercise equipment repair
outdoor sports equipment repair
golf club repair
tennis racket repair/re-stringing
22
CE-305 (4-1-2026)
SECTION 8 – HOME FURNISHINGS AND RELATED
HOUSEHOLD ITEMS
Part A – Purchases
LIVING, FAMILY, OR RECREATION ROOM FURNITURE
1.
2.
3.
Sofas, such as –
futons
loveseats
sectionals
Living room chairs, such as –
bean bag chairs
recliners
convertible chairs
sofa beds
rockers
Living room tables, such as –
coffee tables
end tables
TV tables
4.
Ping-pong tables, pool tables, or other similar recreation room items
air hockey table
foosball table
shuffleboard table
5.
Other living, family, or recreation room furniture, such as –
bar stools
desk
portable bar or cart
bookcase
entertainment center
room divider
card table/chairs
foot stool/ottoman
shelving
coat rack
gun cabinet
wall units
curio cabinet
6.
Living room furniture combinations, such as –
sofa, chair, and table combinations or suites
DINING ROOM OR KITCHEN FURNITURE
7.
Dining room or kitchen furniture, such as –
buffet/hutch
dinette set
china cabinet
dining table and chairs
kitchen chairs
serving table or cart
BEDROOM FURNITURE
8.
Mattresses or box springs, including roll-aways
Do not include air mattresses.
9.
Bedroom furniture other than mattresses or box springs, such as –
armoire/wardrobe
chest
mattress topper
vanity
bed frames
dresser
mirrors
waterbed
bunk bed
headboard/footboard nightstand
CE-305 (4-1-2026)
23
Section 8 – Home Furnishings and Related Household Items
INFANTS’ FURNITURE AND EQUIPMENT
10.
11.
Infants’ furniture, such as –
bassinet
changing table
crib/portable crib
crib mattress
Infants’ equipment, such as –
baby carrier/backpack
baby gate
baby monitor
bed rails
bottle sterilizer
dresser
highchair
playpen
toy chest
bouncer/exerciser
car seat
stroller/carriage
swing
OUTDOOR FURNITURE AND EQUIPMENT
12.
13.
Patio or outdoor furniture, such as –
beach chair/umbrella
bench
canopy
chaise lounge
hammock
patio set
patio umbrella
picnic table
porch swing
Barbecue grills or outdoor decorative items, such as –
backyard grill
outdoor flag
bird bath
patio lantern
bird house
planter
deck storage box
portable firepit
flower box
ready-made shed
fountain
smoker
garden statue
tiki torches
lawn decorations
wind chimes
OFFICE FURNITURE FOR HOME USE
14.
24
Office furniture for home use, such as –
Do not include any furniture used exclusively for business.
computer furniture
office chair
desk
safe
drafting table
shelving
file cabinet
CE-305 (4-1-2026)
Section 8 – Home Furnishings and Related Household Items
HOUSEHOLD DECORATIVE ITEMS
15.
16.
Lighting fixtures, lamps, or ceiling fans, such as –
ceiling fans
floor lamps
chandeliers
recessed lighting
desk lamps
sconces
table lamps
track lights
Other household decorative items, such as –
art
holiday lights
artificial flowers
mirrors
baskets
picture frames
clocks
plant stands
fireplace accessories/equip seasonal decorations
vases
wall hangings
wreaths
CLOSET, STORAGE, AND TRAVEL ITEMS
17.
Closet or storage items, such as shoe bins or garment bags, including –
craft storage
hampers
shoe bags
drawer organizers
hangers
shoe racks
garment bags
hanging shelves
storage bins
garment racks
shelf organizers
underbed storage
18.
Travel items or luggage, such as –
backpack
money belt
briefcase
passport holder
messenger bag
suitcase
toiletry bag
travel garment bags
travel pillow
DISHES, DINNERWARE, FLATWARE, GLASSWARE, AND COOKWARE
19.
Stainless, silver, or other flatware (except disposable) such as –
carving utensils
fork
serving spoon
cooking utensils
knife
spoon
eating utensils
20.
Non-electric cookware, such as –
baking pans
pots and pans
baking sheets
roasting pan
casserole dishes
skillet
pizza stone
21.
Dishes, glasses, or serving pieces, such as –
beverage dispenser
cups/glasses
bowls
mugs
butter dish
pitchers
china
plates
crystal
platters
CE-305 (4-1-2026)
stovetop kettle
stovetop pressure cooker
wok
salt and pepper shakers
stemware
trays
Tupperware
tureen
25
Section 8 – Home Furnishings and Related Household Items
HOUSEHOLD LINENS
22.
23.
24.
25.
Bedroom linens, such as –
baby blanket
bedspread
blanket
comforter
duvet
electric blanket
mattress pad
pillowcases
pillows
quilt
sheets
Bathroom linens, such as –
bathmat
shower curtain
face cloths
toilet cover
hand towels
towels
tub mat
wash cloths
Kitchen, dining room, or other linens, such as –
chair pads
dish towels
cloth napkins
doilies
covers for living room tables furniture protectors
dish cloths
placemats
small appliance covers
table pads
tablecloths
Slipcovers, decorative pillows, or cushions
Include custom and ready-made items.
FLOOR AND WINDOW COVERINGS
26.
Rugs
27.
Curtains or drapes
Include custom and ready-made items.
28.
Blinds, shades, or other window coverings
Include custom and ready-made items.
Part B – Rental, Leasing, or Repair of Furniture
Rental or leasing of furniture
Repairing, refinishing, or reupholstering furniture, including the cost for fabric
26
CE-305 (4-1-2026)
SECTIONS 9 AND 10 – RENTED, LEASED, AND OWNED
VEHICLES
1.
Automobiles, trucks, minivans, vans, or SUVs
Include fees for car sharing services such as Zipcar with rented vehicles.
2.
Campers, motor homes, or RVs, such as –
bumper pull RV
toy hauler RV
fifth wheel RV
travel trailer
pop-up camper
3.
Motorcycles
Do not include mopeds and motor scooters.
4.
Boats, including kayaks or jet-skis, such as –
boat with outboard motor
power boat
cabin cruiser
rowboat
canoe
rowing shell
launch
sailboat
pontoon boat
yacht
5.
Trailers, to tow boats or other cargo, such as –
ATV trailer
horse trailer
boat trailer
motorcycle trailer
cargo trailer
utility trailer
6.
Aircraft, such as –
glider
helicopter
7.
Other vehicles, such as –
ATV
dune buggy
moped (purchased)
motor scooter (purchased)
quad
CE-305 (4-1-2026)
plane
riding golf cart (except if rental included in
golfing fees)
Segway
side-by-side
snowmobile
27
SECTION 11 – TRANSPORTATION
Part A – Gas and Electric Charging Away from Home
Average monthly expense for gasoline and other fuels for all vehicles
Electric vehicle charging away from home
Part B – Vehicle Operating Expenses
1.
Driver’s licenses
Do not include other forms of identification such as passports.
2.
State or local vehicle inspection, including emissions tests, such as –
emissions inspection
RV/trailer inspection
safety inspection
3.
Vehicle registration or personal property taxes, such as –
license plate
tag
wheel tax
registration renewal
4.
Auto repair service policies, such as extended warranties, not already reported
Do not include service policies for vehicles used entirely for business.
5.
Automobile service clubs, such as AAA or services such as OnStar or LoJack
6.
Towing charges
7.
Vehicle cleaning services, including detailing or car washes, such as –
boat cleaning
vacuuming
waxing and polishing
8.
Tire purchases or mounting
9.
Vehicle maintenance, parts, or services, including oil changes and other filter and
fluid replacements, such as –
air conditioning
computer sensor
shock absorbers
air or fuel filter
engine repair
spark plugs
alternator
electrical system
suspension
battery
exhaust system fan switch
tire repair
brakes
or belt
tire rotation
brake fluid
front end alignment
timing belt
carburetor
lights
transmission
car computer
motor tune-up
transmission fluid
charcoal canister filters
muffler
wheel balancing
clutch
radiator
windshield wipers
28
CE-305 (4-1-2026)
Section 11 – Transportation
10.
Vehicle accident or damage repair, including any service by an auto mechanic,
such as –
dent removal
glass/windshield repair
painting
fender/bumper repair
hail damage repair
sanding/polishing
11.
Vehicle customization, including performance or exterior modifications, such as –
Do not include car stereos.
alarm system
floor mat
remote start installation
back-up camera
GPS navigation system
running boards
convertible top
paint/vinyl wrap
spoiler
exterior modification
performance modifications
window tinting
fender skirt
12.
Vehicle accessories, such as for recreation or safety, including –
bumper guard
cargo roof box
seat covers
bike/luggage/ski rack
dash cam
steering wheel cover
13.
Tolls or electronic toll passes
14.
Parking, such as parking garages, parking lot fees, or parking meters. Do not
include expenses that are part of your property ownership or rental costs.
15.
Docking or landing fees for boats and planes
16.
Propane, kerosene, and other liquid fuels for recreational vehicles, including vans,
campers, and boats, such as –
bottled gas
liquid propane
tank gas
CE-305 (4-1-2026)
29
Section 11 – Transportation
Part C – Taxis, Rideshare, and Bikeshare
1.
Taxis, limousine service, or car rides booked through an app, such as –
Do not include expenses that have been or will be reimbursed.
Lyft
SuperShuttle
Uber
2.
Fees for bike, electric scooter, or moped sharing or rental, such as –
annual membership fees
sightseeing trips
single trips or passes
commuting trips
Part D – Public Transportation
Public transportation, such asbus
commuter train
30
passenger ferry
subway
CE-305 (4-1-2026)
SECTION 12 – HEALTH INSURANCE
1.
Private health insurance, including employer and healthcare exchange plans
Health insurance provided in part or full by an employer (excluding military) or union or
purchased directly by the household, such as –
COBRA/Temporary Continuation of
Individual Practice Association (IPAs)
Coverage
Point of Service Plans (POS)
Fee for service plans
PPO (Preferred Provider Organizations)
HMOs (Health Maintenance Organizations)
2.
Medicare
Federal health insurance coverage for persons 65+ years of age and certain disabled
persons under 65, such as –
Medicare Advantage (Part C)
Medicare Part D
Medicare HMOs
Medicare Plus Choice
Medicare Part C
Medicare prescription drug plans
3.
Medicare Supplemental Insurance (Medi-Gap)
Private health insurance purchased to supplement Medicare.
4.
Medicaid
Medical assistance program that provides health care coverage to low-income and
disabled persons. Medicaid is run by the states and is often called different names in
different states.
5.
Children’s Health Insurance Program (CHIP/SCHIP)
Health care coverage for low-income, uninsured children under age 19 who are not
currently eligible for Medicaid or covered by private health insurance. This program is run
by the states and is often called different names in different states.
6.
Military health care, such as –
CHAMP-VA
Tricare
7.
VA (Veterans Affairs)
Indian Health Service (IHS)
Federal health care program for Native Americans and Alaska Natives.
8.
Single service plans
Do not include Medicare Part D prescription drug plans.
Health insurance coverage that provides for only one type of service, such as dental
care, vision care, prescriptions, and long-term care.
9.
No coverage of any type
CE-305 (4-1-2026)
31
SECTION 13 – MEDICAL AND HEALTH EXPENSES
MEDICINES AND SUPPLIES
1.
2.
Prescription drugs, such as –
asthma inhalers
birth control
insulin
medical marijuana
Medical supplies or equipment for home use, either purchased or rented, such as –
Do not include items such as Band-Aids, gauze, cotton roll, and cotton balls.
blood glucose monitor home defibrillator
orthotics
splints
blood pressure monitor hot water bottles
ostomy items
vaporizers
canes
ice packs
oxygen
walkers
cervical collars
insulin needles
prosthetics
wheelchairs
heating pads
masks
slings
whirlpools
VISION AND HEARING CARE
3.
Eye exams, treatment, or eye surgery, such as –
cataract surgery
LASIK
glaucoma screenings
retina imaging
routine eye exams
4.
Purchases of eyeglasses or contact lenses, including –
kits and equipment
fittings
prescription sunglasses
5.
Purchases of hearing aids
DENTAL CARE
6.
32
Dental care, such as –
braces/Invisalign
cosmetic dentistry
bridges
dentures
caps or crowns
extractions
cleanings
fillings
implants
mouth guard
orthodontics
root canals
teeth whitening in a
dental office
x-rays in a dental
office
CE-305 (4-1-2026)
Section 13 – Medical and Health Expenses
CARE IN HOSPITALS AND FACILITIES
7.
Inpatient or outpatient care at hospitals, including scheduled procedures and
emergency care, such as –
anesthetics
examinations
MRI
recovery room
blood transfusions
injections
nursing services
therapy
CAT scan
intensive care unit
operating room
treatment rooms
drugs and medicine laboratory tests
oxygen
x-rays
From facilities, such as –
birthing centers
general care hospitals
psychiatric hospitals
substance abuse hospitals
8.
Services at urgent care or other medical facilities, such as –
Exclude services at a doctor or specialist’s office.
allergy shots
dialysis services
injections
blood pressure check
electrocardiogram
oxygen services
broken bones/sprains
hearing test
rescue services
cardiology test
immunizations
skin treatment
9.
Care in convalescent or nursing homes
Include all services provided and billed by a convalescent or nursing home.
MEDICAL PROVIDERS
10.
Services by doctors and specialists, including general check-ups, such as –
dermatologist
internist
plastic surgeon
psychiatrist
general practitioner
osteopath
primary care
surgeon
physician
gynecologist
pediatrician
urologist
11.
Services by mental health professionals and counselors, such as –
clinical psychologist counselor
social worker
therapist
12.
Services by any other health professionals inside or outside the home, such as –
acupuncturist
midwife
podiatrist
chiropractor
nurse practitioner
speech therapist
homeopath
physical therapist
substance abuse
professional
medical massage therapist
physician assistant
LAB TESTS AND IMAGING
13.
Lab tests or imaging, not already reported, such as –
Exclude care at hospitals or services for eye or dental care.
blood tests
MRI
CAT scan
x-rays
CE-305 (4-1-2026)
33
SECTION 14 – INSURANCE OTHER THAN HEALTH
1.
Life insurance or other policies which provide benefits in case of death or
disability, such as –
annuities
life endowments
burial insurance
straight-life insurance
cash benefits
term insurance
flight insurance
veterans’ insurance
group-life insurance
whole-life insurance
income or disability insurance
2.
Homeowners' insurance, which protects your home, furniture, personal effects, or
other property against fire, flood, theft, loss, or damage, such as –
fire and extended coverage
flood insurance
3.
Renters' insurance, which protects your furniture, personal effects, or other
property against fire, flood, theft, loss, or damage
4.
Automobile or other vehicle insurance, such as –
airplane insurance
liability insurance
boat insurance
motorcycle insurance
bodily injury insurance
no-fault insurance
camper/RV insurance
property damage insurance
collision insurance
trailer insurance
comprehensive insurance
5.
Other types of non-health insurance, such as –
Do not include malpractice or other professional liability insurance.
ambulance insurance
pet insurance
credit card insurance
private mortgage insurance (PMI)
mortgage guarantee insurance
umbrella liability insurance
personal liability insurance
34
CE-305 (4-1-2026)
SECTION 15 – FAMILY CARE AND EDUCATION
1.
Education savings plans, including 529s, such as –
Coverdell ESA
education savings accounts
prepaid tuition plans
2.
Daycare, nursery, or preschool tuition or fees
3.
Babysitting, nanny services, or other childcare inside or outside your home
Do not include daycare already reported.
4.
Elementary through high school tuition or fees, such as –
Include only expenses paid directly to the school.
elementary school
junior high
parochial school
high school
middle school
preparatory school
5.
Vocational or technical program tuition or fees, such as –
Include only expenses paid directly to the school.
technical program
trade school
vocational school
6.
College or university tuition or fees, such as –
Include only expenses paid directly to the school or other educational facility.
Do not report student loan payments.
business school
continuing education
7.
Housing while attending school, such as –
Include only expenses paid directly to the school or other educational facility.
fraternity
sorority
housing for married students
student dormitory
8.
School meals for preschool through college, including meal plans, such as –
Include only expenses paid directly to the school or other educational facility.
school breakfast/lunch
school cafeteria accounts
school flex dollars
9.
Private school bus service
10.
Purchase or rental of any school books, supplies, or equipment which has not
already been reported, such as –
art supplies
laboratory equipment
SAT, ACT, GRE test fees
cap and gown
laboratory fees
technical books
drafting equipment
microscopes
textbooks
11.
Tutoring or test prep
12.
Adult day care centers
13.
In-home care for convalescing, disabled, or elderly persons, excluding medical
care
CE-305 (4-1-2026)
35
SECTION 16 – SUBSCRIPTIONS, MEMBERSHIPS,
BOOKS, AND ENTERTAINMENT EXPENSES
1.
Instructional lessons for sports, music, art, or other recreation, such as –
Do not include fees for participating in sports, recreational organizations, or
overnight camps.
cooking
instructional day camps
self-defense
dancing
music
sewing
driving
online art class
sports lessons
golf
painting
tennis
gymnastics class
photography
2.
Golf courses or country clubs
3.
Health clubs, fitness centers, swimming pools, weight loss centers, or other sports
or recreational organizations
4.
Fees to participate in sports such as golf, bowling, biking, hockey, football, or
swimming, including –
billiards
martial arts competition
running races
club sports
personal trainers
tennis
driving range
rec league
tournament fees
fishing or hunting licenses
5.
Vacation clubs, such as –
Disney Vacation Club
Hilton Grand Vacations
RCI Points Program
6.
Civic, service, fraternal, or social organizations, such as –
Do not include contributions to or membership in religious, professional,
business, or other tax-deductible organizations.
chess association
cub scouts’ membership
PTA membership dues
membership fees
fees
sorority dues
lodge dues
7.
Credit card annual membership fees
8.
Shopping membership fees such as for Amazon Prime and Sam’s Club, including –
Amazon Prime
Barnes & Noble Premium
BJ’s Wholesale Club
9.
36
Costco
GameStop Pro
Instacart
Dating or matchmaking services, such as –
Bumble Premium
It’s Just Lunch
eHarmony
Match.com
REI Co-op
Wal-Mart+
OurTime
Tinder
CE-305 (4-1-2026)
Section 16 – Subscriptions, Memberships, Books, and Entertainment
Expenses
10.
Single or season tickets to spectator sporting events such as football, baseball,
hockey, racing, or track events, including –
boxing
college sports
esports (in-person)
golf
high school sports
horse racing
11.
INDYCAR
minor leagues
MLB
MMA
NASCAR
NBA
NHL
rodeo
soccer
tennis
volleyball
WNBA
Single or season tickets to plays, concerts, comedy shows, or other live in-person
events, such as –
Do not include competitive sporting events.
Broadway show
Harlem Globetrotters
children’s play
Las Vegas show
circus
lecture/speaker
community theater
live music
monster truck show
opera
WWE wrestling
12.
Movie theater tickets or memberships
13.
Tickets or passes to parks, amusement parks, or museums, such as –
amusement parks
art museums
Disney World
historic sites
national/state parks
water parks
zoos
14.
Single copies of newspapers, magazines, or periodicals including digital
15.
Subscriptions to newspapers, magazines, or periodicals including digital, such as Apple News
Consumer Reports
NYT Cooking app
16.
Reader’s Digest
si.com
Substack
USA Today
Washington Post
wsj.com
Books, audiobooks, or subscriptions, not already reported, such as –
Do not include schoolbooks or reference books.
Audible.com
digital books
Kindle Unlimited
audio books
hardcovers
paperbacks
CE-305 (4-1-2026)
37
Section 16 – Subscriptions, Memberships, Books, and Entertainment
Expenses
17. Photo services, including printing, processing, or digital conversions, such as –
Do not include home printing supplies.
Do not include professional photography fees.
digital photo processing
photo books
video film processing
holiday photo cards
Shutterfly photo mug
18.
19.
Photographic film or disposable cameras, such as –
8 mm film
35 mm film
Purchased music files, CDs, or records, such as –
Bandcamp
iTunes song purchase
Google Play
single-use cameras
vinyl
20.
Satellite radio service, like SiriusXM Radio
21.
Subscription music services such as Spotify or Pandora, including –
Apple Music Unlimited
SoundCloud
YouTube Music
Apple One
Spotify
22.
Purchased video files, Blu-Ray discs, or DVDs, such as –
Amazon video purchase
digital video purchase
YouTube
Google Play
iTunes
23.
Streaming video subscriptions, video or DVD rentals, such as –
Do not include on-demand movies or pay-per-view paid through your TV service.
Apple TV+
Disney+
HBO Max
Hulu
MLB.TV
Netflix
Sling TV
YouTube TV
24.
Purchased video games, not including computer games, such as –
Do not report gaming subscription services.
Nintendo games
PlayStation games
Xbox games
25.
Rented video games, such as –
GameFly
26.
Applications, games, or ringtones for a cellphone or mobile device, not already
reported, such as –
Amazon App Store
Apple/Samsung App Store
Google Play
27.
Online games or other internet entertainment sites, such as –
Massively Multiplayer Online
PlayStation Plus
Role-playing Games (MMORPG)
Xbox Game Pass
Nintendo Switch Online
38
CE-305 (4-1-2026)
SECTION 17 – TRIPS AND VACATIONS
Types of Trips
1.
Business trips
2.
Recreational trips, such as –
club or organizational meetings
outdoor recreation
overnight camps
sightseeing
sports events
vacation
3.
Any other trips that occur overnight or longer
4.
Any day trips to a place at least 75 miles away
Types of Transportation
COMMERCIAL
1. Local, such as –
city bus
local rail
ferry
Lyft
2.
Airplane
3.
Train
4.
Bus, such as –
Flixbus
5.
Greyhound
Ship, such as –
cruise ship
metro
subway
SuperShuttle
taxi
Uber
Hampton Jitney
Megabus
Trailways
long-distance ferry
river cruise
RENTED
6.
Automobiles, trucks, minivans, vans or SUVs
7.
Motorcycles
8.
Private aircraft
9.
Trailers and boats, including kayaks or jet-skis
10.
Campers, motor homes, or RVs
11.
Other vehicles
PRIVATE
12.
Automobiles or other vehicles privately owned or leased by household
13.
Vehicle owned by someone else
14.
Other transport
CE-305 (4-1-2026)
39
Section 17 – Trips and Vacations
Fees to Play Sports, Exercise, or Rent Sports Equipment
Bike-sharing
Boating
Bowling
Exercise classes
Fishing
Golf
Scuba/snorkeling
Skiing/snowboarding
Swimming
Tennis
Entertainment or Admissions
Concerts
Excursions
Movies
Museums
Sports events
Tickets
Theater
Tours
40
CE-305 (4-1-2026)
SECTION 18—CLOTHING AND CLOTHING SERVICES
Part A – Select Clothing Items and Clothing Services
1.
Purchase of any suits or tuxedos for men, 16 or older, such as –
Do not include tuxedo rentals.
formal suit
man’s suit (of two or more pieces)
2.
Purchase of any watches, such as –
Do not include GPS or heartrate watches or smartwatches such as Apple Watch.
pocket watches
wristwatches
3.
Purchase of any jewelry, such as –
bracelets
costume jewelry
cufflinks
4.
5.
earrings
infants’ jewelry
necklaces
rings
Shoe repair or other shoe services, such as –
dyeing
orthopedic modifications
inserting lifts
re-stitching
new soles
replace heel
stretching
waterproofing
Watch or jewelry repair, such as –
cleaning
replace setting
replace battery
replace/add stones
ring sizing
6.
Repairs, alterations, or tailoring for clothing or accessories, such as –
dress alterations
hemming
wallet repair
handbag repair
sew buttons
zipper replacement
7.
Rental of any clothing or accessories, such as –
handbag rental
shoe rental
dress rental
8.
tuxedo rental
Storage outside the home, just for clothing, such as –
cold storage for furs
Part B – Global Clothing, Footwear, and Accessories
Clothing, footwear, and accessories for adults, 18 and over, inside the household
Clothing, footwear, and accessories for children, 17 and under, inside the household
Clothing, footwear, and accessories for anyone outside the household
CE-305 (4-1-2026)
41
SECTION 19 – MISCELLANEOUS EXPENSES
Part A – Miscellaneous Expenses
1.
Fresh flowers or potted plants, such as –
Do not include outdoor plants or gardening.
bouquets
corsages
funeral flowers
wedding flowers
2.
Professional event or portrait photography
3.
Services of lawyers or other legal professionals, such as –
Do not include legal fees related to real estate closing costs.
Do not include parking or traffic tickets.
arbitration services
criminal litigation
estate settlement
mediation
bankruptcies
divorce attorney
lawsuits
wills
civil litigation
fees
4.
Accounting services, including tax preparation, such as –
Do not include fees for business purposes.
estate management
income tax preparation
trust management
5.
Union dues or professional licenses
6.
Collectibles including trading cards, coins, and stamps, such as –
Do not include postage.
coin albums
stamp albums
trading cards
7.
Lotteries, gambling, or sports betting
8.
Toys or games, such as –
action figures
darts
board games
dolls
9.
10.
Art or craft supplies, such as –
art/craft paint sets
model kits
easel
needlepoint kits
trains
trucks
rug kits
scrapbook supplies
Sewing, knitting, or quilting materials and items, such as –
beads
buttons
crochet hooks
embroidery hoops
fabric
42
infant toys
stuffed animals
felt
knitting equipment
measuring tape
needles
patterns
quilt pad
seam binding
sequins
sewing kit
stuffing
thread/yarn
zipper
CE-305 (4-1-2026)
Section 19 – Miscellaneous Expenses
11.
Pets or pet supplies, including medicine and toys but not pet food, such as –
aquarium
cat
gerbil
pet toys
bird
collars
hamster cage
tropical fish
bird cage
dog
pet medication
12.
Pet services, including grooming, such as –
dog walking
license
pet cremation
grooming
pet boarding
pet daycare
pet sitting
training
Veterinarian expenses for pets, such as –
surgery
vaccinations
vet visits
veterinary treatment
13.
14.
Catering, such as for –
anniversaries
confirmations
Bar/Bat Mitzvahs
family reunions
bridal showers
graduations
parties
quinceañeras
weddings
15.
Arrangement of live entertainment for special occasions, such as DJ
kids’ entertainer
magician
music band
face painter
16.
Rental of party supplies, such as AV equipment
dance floor
bounce house
photo booth
snow cone machine
17.
Purchase or upkeep of cemetery lots or vaults
18.
Funerals, burials, or cremation, such as –
burial fees
cremation fees
burial plans
headstones
clergy
limousines (used during
funeral)
CE-305 (4-1-2026)
tables/chairs
musician honoraria
urns
43
Section 19 – Miscellaneous Expenses
Part B – Contributions
GIVEN ANY MONEY BY CASH, CHECKS, OR GIVEN ANY GIFT CARDS TO –
1.
College students living away from home
Money to pay for tuition, room, board, books, fees, transportation, clothing, or
entertainment expenses
2.
Any other people not in your household, such as –
birthday money
friends
cash gifts at the office
homeless persons
co-workers
money to assist others
street musicians
wedding money
PAID ANY OF THE FOLLOWING –
3.
Child support
4.
Alimony
GIVEN ANY MONEY BY CASH, CHECKS, MONEY ORDERS, OR CREDIT CARDS TO
BENEFIT –
5.
6.
Educational institutions, such as –
alumni funds
parochial schools
educational endowments
scholarship funds
school fundraisers
Political organizations, such as –
political action committees
political candidates
(PACs)
political parties
7.
Religious organizations, including churches, temples, and mosques, such as –
building funds
religious television/radio ministries
religious fundraisers
tithes and offerings
8.
Charities or other organizations, such as –
ACLU
civic organizations
American Cancer Society
fine arts and literary
American Heart Association Humane Society
Red Cross
Salvation Army
United Way
GIVEN ANY STOCKS, BONDS, OR MUTUAL FUNDS
9.
44
Stocks, bonds, mutual funds
Include only securities given to persons or organizations outside of your
household.
CE-305 (4-1-2026)
SECTION 20 – EXPENSE PATTERNS FOR SELECTED
SERVICES AND GOODS
Food and drinks from places like restaurants, bars, and fast food places, such as –
Include alcoholic beverages.
cafeterias
concession stands
food trucks
carry-out
delivery
vending machines
Alcohol to be served at home, such as –
beer
liquor
wine
Groceries, including food and non-food items, such as –
Include purchases made with government benefits such as SNAP EBT cards.
Do not include prescription drugs, alcohol, cigarettes, or other tobacco products.
cleaning supplies
grocery home delivery fees
pet food
diapers
health and wellness items
prepared meal kits
drinking water delivery fees
online grocery shopping
Purchases of foods & beverages for people who do not live in your household, such as–
hosting a party or event
sending a food gift basket
treating others to a meal
Cigarettes
Do not include e-cigarettes.
Other tobacco products, such as –
Do not include marijuana products.
cigars
e-cigarettes
chewing tobacco
pipe tobacco
CE-305 (4-1-2026)
vaping products
45
Section 20 – Expense Patterns for Selected Services and Goods
Self-service laundry machines, such as –
app/card/coin-operated
laundromat
washer or dryer
washateria
Dry cleaning or laundry service, such as –
laundry and dry cleaning
laundryheap.com
pickup and delivery
rinse.com
Hair, nail, or skincare services, including massages or tanning, such as –
beard trimming
haircuts/ coloring
tanning
facials
pedicures
waxing
hair weaves
sports massages
Removable hairpieces, wigs, or toupees, such as–
temporary hair extensions
Safe deposit box rental in a bank or similar financial institution
Charges or fees for bank services such as ATM or overdraft fees or account service
charges from a bank or similar financial institution, such as –
certified check fee
management fees for trust,
minimum balance fee
check cashing fee
custodial, or escrow
money order fee
check order fee
accounts
personal loan fees
expedited bill payment fee
regular service charges
46
CE-305 (4-1-2026)
SECTION 21 – OCCUPATIONS
1.
Administrator, Manager
2. Teacher
guidance counselor
3. Professional
accountant
clergy
engineer
IT analyst
lawyer
photographer
4. Administrative Support, including Clerical
assistant
bookkeeper
clerk
5. Sales, Retail
apparel salesperson
cashier
physician
registered nurse
social worker
receptionist
secretary
commodity salesperson
door-to-door salesperson
6. Sales, Business Goods and Services
financial services
manufacturing sales rep
insurance sales rep
mining sales rep
motor vehicle salesperson
real estate agent
wholesale sales rep
7. Technician
clinical laboratory technician
drafter
electronic technician
health technician
practical nurse
8. Protective Service
firefighter
police officer
private guard
9. Private Household Service
household worker
nanny
10. Other Service (except private household)
bartender
food preparer
maid/housekeeper
childcare worker
hairstylist
nail stylist
cook
janitor
orderly
personal trainer
waiter/waitress
11. Machine or Transportation Operator, Laborer
assembler
freight handler
material handler
bus driver
inspector
packager
construction laborer machine operator
stock handler
taxi driver
tractor operator
truck driver
12. Construction Workers, Mechanics
automobile mechanic machine repairer
carpenter
machinist
electrician
meat cutter
pipefitter
sheet metal worker
welder
mining worker
painter
plumber
13. Farming
14. Forestry, Fishing, Groundskeeping
15. Armed Forces
CE-305 (4-1-2026)
47
SECTION 21 – WORK EXPERIENCE AND INCOME
CARD A
0.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
48
Loss
$ 1
– $ 4,999
$ 5,000
– $ 9,999
$ 10,000 – $ 14,999
$ 15,000 – $ 19,999
$ 20,000 – $ 29,999
$ 30,000 – $ 39,999
$ 40,000 – $ 49,999
$ 50,000 – $ 69,999
$ 70,000 – $ 89,999
$ 90,000 – $ 119,999
$ 120,000 and over
CE-305 (4-1-2026)
Section 21 – Work Experience and Income
CARD B
1. Less than $500
2. $ 500
–
$ 699
3. $ 700
–
$ 999
4. $ 1,000 –
$ 1,299
5. $ 1,300 –
$ 1,699
6. $ 1,700 and over
CE-305 (4-1-2026)
49
Section 21 – Work Experience and Income
CARD C
0.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
50
Loss
$ 1
– $ 999
$ 1,000 – $ 1,999
$ 2,000 – $ 2,999
$ 3,000 – $ 3,999
$ 4,000 – $ 4,999
$ 5,000 – $ 9,999
$ 10,000 – $ 14,999
$ 15,000 – $ 19,999
$ 20,000 – $ 29,999
$ 30,000 – $ 39,999
$ 40,000 – $ 49,999
$ 50,000 and over
CE-305 (4-1-2026)
SECTION 22 – ASSETS AND LIABILITIES
CARD D
1. $ 1
– $ 9,999
2. $ 10,000
– $ 39,999
3. $ 40,000
– $ 99,999
4. $ 100,000
– $ 199,999
5. $ 200,000
– $ 449,999
6. $ 450,000 and over
CE-305 (4-1-2026)
51
Section 22 – Assets and Liabilities
CARD E
1. $ 1
– $ 4,999
2. $ 5,000
– $ 19,999
3. $ 20,000
– $ 74,999
4. $ 75,000
– $ 199,999
5. $ 200,000 – $ 449,999
6. $ 450,000 and over
52
CE-305 (4-1-2026)
Section 22 – Assets and Liabilities
CARD F
1. $ 1
– $ 749
2. $ 750
– $ 1,999
3. $ 2,000
– $ 3,999
4. $ 4,000
– $ 9,999
5. $ 10,000
– $ 19,999
6. $ 20,000 and over
CE-305 (4-1-2026)
53
Section 22 – Assets and Liabilities
CARD G
1. $ 1
– $ 4,999
2. $ 5,000
– $ 9,999
3. $ 10,000
– $ 19,999
4. $ 20,000
– $ 39,999
5. $ 40,000
– $ 79,999
6. $ 80,000 and over
54
CE-305 (4-1-2026)
2026 CALENDAR
CE-305 (4-1-2026)
55
2027 CALENDAR
56
CE-305 (4-1-2026)
Fractions to Percentages
Fraction
%
Fraction
%
Fraction
%
1/2
50.00
1/7
14.29
3/9
33.33
1/3
33.33
2/7
28.57
4/9
44.44
2/3
66.67
3/7
42.86
5/9
55.55
1/4
25.00
4/7
57.14
6/9
66.67
2/4
50.00
5/7
71.42
7/9
77.78
3/4
75.00
6/7
85.71
8/9
88.89
1/5
20.00
1/8
12.50
1/10
10.00
2/5
40.00
2/8
25.00
2/10
20.00
3/5
60.00
3/8
37.50
3/10
30.00
4/5
80.00
4/8
50.00
4/10
40.00
1/6
16.67
5/8
62.50
5/10
50.00
2/6
33.33
6/8
75.00
6/10
60.00
3/6
50.00
7/8
87.50
7/10
70.00
4/6
66.67
1/9
11.11
8/10
80.00
5/6
83.33
2/9
22.22
9/10
90.00
CE-305 (4-1-2026)
57
LANGUAGE IDENTIFICATION CARDS
58
CE-305 (4-1-2026)
| File Type | application/pdf |
| File Modified | 2025:08:13 09:33:47-04:00 |
| File Created | 2025:08:07 15:09:42-04:00 |