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Beaver County, Utah IRS Wage Levy & Hardship Relief

Last updated: May 29, 2026 · Sources: IRS.gov, HUD.gov, BLS.gov

Understanding IRS Collection Standards in Beaver County, UT

For taxpayers in Beaver County, Utah facing IRS collection actions, understanding the IRS Collection Financial Standards is paramount. These standards, detailed on IRS.gov and derived from US Census Bureau American Community Survey and Bureau of Labor Statistics data, are used by the IRS to determine a taxpayer's ability to pay their tax debt. When you submit Form 433-A, Collection Information Statement, the IRS analyzes your disposable income by comparing your reported income against these allowable expenses. While specific IRS Local Standards for Housing & Utilities are listed as N/A for Beaver County, UT, a single person is generally allowed $812 monthly for Food, Clothing & Other. The ability to meet basic living expenses is central to establishing economic hardship, a critical factor for relief under IRC §6343(a)(1)(D) to prevent or release a levy.

Beaver County, UT Housing & Utilities Allowance vs. HUD Fair Market Rent

In Beaver County, Utah, the IRS Local Standards for Housing & Utilities are currently N/A across all household sizes. This means taxpayers must substantiate their actual, reasonable housing expenses when completing Form 433-A. A vital resource for this is the HUD FY2025 Fair Market Rent (FMR) data, which indicates a 2-bedroom unit in Beaver County, UT has an FMR of $1210.0. If your actual housing costs exceed what the IRS might otherwise deem reasonable, you can request a deviation from standard allowances as outlined in Internal Revenue Manual (IRM) 5.15.1.10. Leveraging HUD FMR data, which often reflects current market realities more closely, can significantly strengthen your argument for a necessary housing allowance, especially since regional Shelter CPI data for this area is currently unavailable from the Bureau of Labor Statistics.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS Collection Financial Standards provide specific allowances for other essential living expenses in Beaver County, UT. For food, clothing, and other necessities, the National Standards, based on the Bureau of Labor Statistics Consumer Expenditure Survey, allow a single person $812 per month. This breaks down into $449 for food, $44 for housekeeping supplies, $99 for apparel, $45 for personal care products, and $175 for miscellaneous items. For a family of four, this allowance rises to $1983. Healthcare costs, derived from the Medical Expenditure Panel Survey, are allowed at $75 per person monthly for individuals under 65, and $153 for those 65 and over. Transportation allowances for Beaver County, UT, based on BLS data and American Automobile Association operating costs, provide $588 for one car ownership and $270 for operating costs, totaling $858 per month for a single vehicle.

Qualifying for Currently Not Collectible (CNC) Status in Utah

For taxpayers in Beaver County, Utah, who cannot afford to pay their tax debt due to economic hardship, Currently Not Collectible (CNC) status can provide crucial relief. To qualify, you must demonstrate to the IRS that your allowable monthly living expenses, as determined by the IRS Collection Financial Standards, exceed your net monthly income. This is primarily done by submitting a detailed Form 433-A, Collection Information Statement. For a single filer in Beaver County, UT, for example, monthly allowable expenses could include $1210.0 for housing (using the 2BR HUD FMR as the IRS standard is N/A), $812 for food, $75 for healthcare (under 65), and $858 for transportation, totaling $2955.0. If your net income is less than this, you may qualify for CNC. IRM 5.16.1 outlines the procedures for CNC status, which can lead to the release of an existing levy under IRC §6343. Importantly, while in CNC, the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run, meaning CNC status does not extend the time the IRS has to collect.

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Frequently Asked Questions

For Beaver County, Utah, the IRS Local Standards for Housing & Utilities are currently listed as N/A for all household sizes. This means the IRS does not provide a pre-set allowance, and taxpayers must justify their actual, reasonable housing expenses when completing Form 433-A. A critical reference for establishing reasonable costs is the HUD FY2025 Fair Market Rent (FMR) data, which shows a studio at $880.0, a 1-bedroom at $1010.0, a 2-bedroom at $1210.0, a 3-bedroom at $1500.0, and a 4-bedroom at $1670.0. Taxpayers should use their actual rent or mortgage payments, supported by documentation, and reference these FMRs to demonstrate their housing expenses are necessary and reasonable to an IRS Revenue Officer.
To qualify for Currently Not Collectible (CNC) status in Utah, you must prove to the IRS that you lack the financial capacity to pay your tax debt after covering essential living expenses. The primary step involves accurately completing and submitting Form 433-A, Collection Information Statement, detailing all your income, assets, and expenses. The IRS will compare your net disposable income against the National and Local Collection Financial Standards. For instance, a single individual in Beaver County, UT, might have total allowable expenses around $2955.0 per month (e.g., $1210.0 for housing, $812 for food, $75 for healthcare, $858 for transportation). If your monthly net income falls below this threshold, you may be granted CNC status. This status, governed by IRM 5.16.1, temporarily halts collection actions, including wage levies (Form 668-W) and bank levies (Form 668-A), due to economic hardship.
When the IRS issues a wage levy (Form 668-W) in Beaver County, Utah, they cannot seize your entire paycheck. Federal law, specifically IRC §6331, mandates that a portion of your earnings must be exempt to cover basic living expenses. The exact exempt amount depends on your filing status and the number of dependents you claim, as detailed in IRS Publication 1494 for 2025. For example, a single individual with zero dependents will have $1096.67 of their monthly wages protected from levy. If that single individual has one dependent, the exempt amount increases to $1680.0. For a married individual filing jointly with one dependent, $2286.67 is exempt. Only the portion of your disposable earnings exceeding this statutory exemption can be levied by the IRS. Utah's state wage garnishment laws generally follow these federal limits.
Since the IRS Local Housing & Utilities Standard is N/A for Beaver County, Utah, taxpayers must substantiate their actual, reasonable housing costs. If your rent or mortgage payment exceeds what the IRS might typically allow in other areas, you can and should justify these expenses. Utilize HUD Fair Market Rent (FMR) data for Beaver County, UT (e.g., $1210.0 for a 2-bedroom unit) to demonstrate that your housing costs are consistent with local market rates. Internal Revenue Manual (IRM) 5.15.1.10 explicitly allows for deviations from standard allowances when expenses are necessary and reasonable. You will need to provide supporting documentation, such as lease agreements or mortgage statements, along with your Form 433-A, to convince the IRS that these higher costs are essential for your household's well-being and to prevent enforced collection actions like bank levies (Form 668-A).
The IRS generally has a 10-year period to collect a tax debt, known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year clock typically begins from the date the tax was assessed. However, certain events can 'toll' or pause this statute of limitations, effectively extending the time the IRS has to collect. These events include filing for bankruptcy, submitting an Offer in Compromise (Form 656), requesting a Collection Due Process (CDP) hearing, or living outside the U.S. for an extended period. Crucially, obtaining Currently Not Collectible (CNC) status (IRM 5.16.1) for economic hardship does NOT toll the CSED. The 10-year collection clock continues to run while your account is in CNC status, making it a valuable strategy for some taxpayers in Beaver County, Utah, to potentially outlast the IRS's collection period.

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