You calculate household expenses based on the expenses the household expects to be billed for during the certification period. Anticipate expenses using the most recent month's bills unless the household is certain a change will occur.
A deduction is allowed in the month it is due even if the client has no intention to pay the expense. For example, if a client is living in a home that is under foreclosure and is not paying the mortgage – awaiting eviction – you will still count the mortgage in its entirety.
Past due amounts are never deductible, even if it is included in the most recent bill's amount. Expenses may only be deducted once, so if you have already given the client a deduction for an amount, you cannot give it again.