Income and Expenses. In Chapter 13 cases, the income and expense statement should be as accurate as possible because the amount of your net monthly income will determine your ability to make monthly payments to the Chapter 13 Trustee. The law requires that you pay all of your “disposable income” into the Chapter 13 Plan. Disposable income is the amount of income you have at the end of the month after paying reasonable expenses. If you list expenses for luxury items, the Trustee may require that you liquidate these luxury items unless your Plan provides for the repayment in full of all creditors (secured and unsecured). The Trustee requires that you submit your income tax returns for the past three years in order to substantiate your income and to show that all your disposable income is being applied to the repayment of your creditors.