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Beaverhead County, Montana IRS Wage Levy & Hardship Solutions

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

Understanding IRS Collection Standards in Beaverhead County, MT

When facing IRS enforced collection actions in Beaverhead County, Montana, understanding the IRS Collection Financial Standards is paramount. The IRS uses these standards to determine a taxpayer's ability to pay, typically assessed through Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. These standards dictate how much income the IRS considers disposable after essential living expenses are met. For a single individual in Beaverhead County, the IRS National Standard for Food, Clothing, and Other necessities is $812 per month, derived from Bureau of Labor Statistics (BLS) Consumer Expenditure Survey data. While specific local housing standards for Beaverhead County are not published by the IRS, taxpayers can propose reasonable actual expenses, which the IRS may consider under economic hardship provisions outlined in IRC §6343(a)(1)(D). These crucial financial benchmarks are sourced from IRS.gov, BLS data, and US Census Bureau information, providing a framework for negotiating a resolution.

Beaverhead County Housing & Utilities Allowance vs. HUD Fair Market Rent

For Beaverhead County, Montana, the IRS Collection Financial Standards do not provide a specific local allowance for housing and utilities, indicating 'N/A' in their official documentation. This absence means taxpayers must proactively justify their actual housing costs. The U.S. Department of Housing & Urban Development (HUD) provides Fair Market Rent (FMR) data, which can serve as a valuable benchmark. For instance, the FY2025 HUD FMR for a 2-bedroom residence in Beaverhead County is $1070.0 per month. If your actual housing and utility expenses exceed the IRS's unstated or assumed allowance, you can request a deviation, as permitted by Internal Revenue Manual (IRM) 5.15.1.10. Documenting that your legitimate rent, like $1070.0 for a 2-bedroom unit, is reasonable for Beaverhead County significantly strengthens your argument for an increased expense allowance. While regional Shelter CPI data from the Bureau of Labor Statistics is not available for this specific region, the HUD FMR provides a robust, publicly verifiable figure.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows specific monthly expenses for food, healthcare, and transportation for taxpayers in Beaverhead County, Montana. The National Standards for Food, Clothing, and Other necessities are fixed nationwide: a single person is allowed $812, a two-person household $1478, a three-person household $1697, and a four-person household $1983, with an additional $357 for each subsequent person. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. For healthcare, the National Standards for Out-of-Pocket Healthcare allow $75 per person under 65 and $153 per person 65 and over, derived from the Medical Expenditure Panel Survey. Transportation allowances for Beaverhead County are also standardized: for one car, the ownership cost is $588 per month, and the operating cost for this region is $270 per month, totaling $858. For two cars, the ownership cost is $1176, making the total $1446 (ownership + operating). These transportation figures come from BLS data and American Automobile Association operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Montana

Achieving Currently Not Collectible (CNC) status in Montana can provide a crucial reprieve from IRS enforced collection. To qualify, you must demonstrate to the IRS that your allowable living expenses equal or exceed your monthly income, leaving no disposable income for tax payments. This process begins by submitting a comprehensive Form 433-A, Collection Information Statement, detailing your income, assets, and expenses. For a single filer in Beaverhead County, your total allowable expenses would include the National Standards for Food ($812), Out-of-Pocket Healthcare (e.g., $75 if under 65), and Transportation (e.g., $858 for one car ownership and operating). For housing, since no specific local standard is provided, taxpayers can propose their actual reasonable rent, such as the HUD FMR of $1070.0 for a 2-bedroom unit. Summing these: $1070.0 (housing) + $812 (food) + $75 (healthcare) + $858 (transportation) = $2815.0. If your income does not exceed this total, you may qualify for CNC. Under IRM 5.16.1, CNC status leads to a temporary cessation of collection activity and can result in the release of a levy under IRC §6343. It is vital to remember that CNC status does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which is generally 10 years from the assessment date.

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Frequently Asked Questions

For Beaverhead County, Montana, the IRS Collection Financial Standards for housing and utilities are listed as 'N/A,' meaning there isn't a pre-determined, fixed allowance. Instead, taxpayers must submit their actual, reasonable housing expenses for consideration. A strong benchmark for reasonable rent in Beaverhead County is the HUD Fair Market Rent (FMR). For FY2025, the HUD FMR for a 1-bedroom unit is $970.0 per month, and for a 2-bedroom unit, it's $1070.0 per month. If your actual housing costs align with or are near these figures, you can present them on Form 433-A. The Internal Revenue Manual (IRM) 5.15.1.10 allows for deviations from standard allowances if a taxpayer can substantiate higher necessary expenses, which is particularly relevant when no specific local standard exists.
To qualify for Currently Not Collectible (CNC) status in Montana, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt after covering necessary living expenses. This involves completing and submitting IRS Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, which details your income, assets, and all allowable monthly expenses. The IRS then compares your income to the National and Local Collection Financial Standards. For example, a single person in Beaverhead County is allowed $812 for food, clothing, and other items, plus $75 for healthcare (if under 65). If your total allowable expenses, including a reasonable housing amount (such as the HUD FMR of $1070.0 for a 2BR), exceed your net monthly income, the IRS may place your account in CNC status, as outlined in IRM 5.16.1. This action leads to a temporary cessation of collection efforts, including the release of levies under IRC §6343.
When the IRS issues a wage levy (Form 668-W) in Beaverhead County, Montana, they cannot seize your entire paycheck. The amount exempt from levy is determined by your filing status and the number of dependents, as detailed in IRS Publication 1494. For 2025, a single individual with zero dependents is exempt $1096.67 per month. A single individual with one dependent is exempt $1680.0 per month. For a married individual filing jointly with zero dependents, the exemption is also $1096.67 per month, increasing to $2286.67 with one dependent. The remaining portion of your disposable earnings (gross pay minus mandatory deductions like federal income tax, Social Security, and Medicare) above this exempt amount can be seized. Montana's state wage garnishment laws generally follow federal Consumer Credit Protection Act (CCPA) limits, which typically restrict garnishment to 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less. However, IRS levies supersede these state limits, adhering strictly to Publication 1494 exemptions.
If your rent in Beaverhead County, Montana, exceeds the IRS's unstated allowance, you have a valid basis to request a deviation. Since the IRS Collection Financial Standards for Beaverhead County list 'N/A' for housing and utilities, there is no official cap you must adhere to directly. Instead, the IRS expects taxpayers to report actual, reasonable expenses. For instance, the HUD Fair Market Rent (FMR) for FY2025 in Beaverhead County is $1070.0 for a 2-bedroom unit. If your rent is at or around this figure, or even higher if justifiable by local market conditions, you should document it meticulously on Form 433-A. Internal Revenue Manual (IRM) 5.15.1.10 explicitly allows IRS revenue officers to approve higher necessary expenses when substantiated, meaning you can argue that your actual rent is a necessary and reasonable cost of living in Beaverhead County, Montana.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED). This 10-year period typically begins from the date the tax was assessed, as stipulated by Internal Revenue Code (IRC) §6502. However, certain actions can extend or 'toll' this statute of limitations. For example, filing an Offer in Compromise (Form 656), requesting an installment agreement, or filing for bankruptcy can temporarily pause the CSED. While obtaining Currently Not Collectible (CNC) status provides a temporary halt to active collection, it does not extend the CSED. This means if your account is placed in CNC status, the 10-year clock continues to run. If the CSED expires while your account is in CNC status, the IRS loses its legal authority to collect the tax debt, making CNC a strategic option for taxpayers whose CSED is nearing its expiration.

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