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Bosque County, Texas: Navigating IRS Wage Levy & Hardship Status

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

Understanding IRS Collection Standards in Bosque County

For taxpayers in Bosque County, Texas facing IRS enforced collection actions, understanding the IRS Collection Financial Standards is paramount. The IRS uses these standards, outlined on Form 433-A (Collection Information Statement), to calculate a taxpayer's ability to pay, determining their 'disposable income.' While national standards cover essential categories like food, clothing, and out-of-pocket healthcare, local standards address housing, utilities, and transportation. For a single individual in Bosque County, the IRS National Standards allow $812 monthly for food, clothing, and other necessities. However, it's critical to note that specific IRS Local Standards for Housing & Utilities are not provided for the Bosque County, TX HUD Metro FMR Area by IRS.gov. This absence often means taxpayers must meticulously document and justify their actual reasonable expenses. These standards are derived from authoritative sources like the US Census Bureau American Community Survey and Bureau of Labor Statistics data, ensuring a data-driven approach to assessing financial hardship, as recognized under IRC §6343(a)(1)(D) for levy release.

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

Unlike many areas, specific IRS Local Standards for Housing & Utilities are not published for Bosque County, TX HUD Metro FMR Area. This means taxpayers cannot rely on a pre-determined IRS allowance for these critical expenses when completing Form 433-A. In such scenarios, the IRS will evaluate actual, necessary housing and utility expenses. To establish what constitutes a 'reasonable' expense, taxpayers can reference the HUD FY2025 Fair Market Rent (FMR) data for Bosque County, where a 2-bedroom rental is $1060.0 per month. If a taxpayer's actual housing costs are higher than the general FMR, they may need to request a deviation from the standard, a process detailed in IRM 5.15.1.10 (Allowable Living Expenses). This deviation request must be supported by documentation proving the expenses are necessary and reasonable. While regional shelter CPI data is not available for this specific region, the HUD FMR provides a strong benchmark for arguing justifiable housing costs, especially in the absence of a direct IRS housing standard.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides specific allowances for other essential living expenses. For food, clothing, and other necessities, the IRS National Standards, based on the Bureau of Labor Statistics Consumer Expenditure Survey, allocate $812 monthly for a single individual, $1478 for a two-person household, and $1983 for a family of four. Healthcare allowances, derived from the Medical Expenditure Panel Survey, permit $75 per month for individuals under 65 and $153 for those 65 and over. This means a family of four, all under 65, could claim $300 monthly for out-of-pocket healthcare. Transportation is covered by IRS Local Standards, based on BLS data and American Automobile Association operating costs. For Bosque County, Texas, the allowance for one car includes $588 for ownership costs and $270 for operating costs, totaling $858 per month. For a two-car household, this allowance increases to $1176 for ownership and $270 for operating per car, totaling $1446. These specific figures are crucial for accurately completing Form 433-A.

Qualifying for Currently Not Collectible (CNC) Status in Texas

Achieving Currently Not Collectible (CNC) status in Texas means the IRS has determined you lack the financial ability to pay your tax debt, temporarily halting active collection. To qualify, taxpayers in Bosque County must submit a detailed Form 433-A, providing a comprehensive snapshot of their income, assets, and allowable living expenses. The IRS then compares your total monthly income against your total allowable expenses. For instance, a single filer in Bosque County might calculate their allowable expenses using: Food/Clothing ($812) + Healthcare ($75) + Transportation ($858 for one car). For housing, since no specific IRS standard is provided, you would use your actual reasonable expense, potentially guided by the HUD FMR for a 2-bedroom at $1060.0. If your total allowable expenses exceed or equal your income, you may qualify for CNC status. IRM 5.16.1 outlines the procedures for CNC determinations, and qualifying for this status can lead to the release of an existing levy under IRC §6343. Importantly, while CNC status pauses collection, it does not stop the Collection Statute Expiration Date (CSED) clock, which is typically 10 years from assessment under IRC §6502.

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Frequently Asked Questions

For Bosque County, TX HUD Metro FMR Area, the IRS has not published specific Local Standards for Housing & Utilities. This means there isn't a fixed dollar amount from the IRS for housing allowances in this region. Instead, taxpayers must substantiate their actual, necessary housing expenses when completing IRS Form 433-A. As a benchmark for reasonableness, the HUD FY2025 Fair Market Rent (FMR) for a 2-bedroom unit in this area is $1060.0. If your actual housing costs exceed what the IRS deems reasonable, even in the absence of a specific standard, you may need to request a deviation as per IRM 5.15.1.10, providing detailed justification for your expenses.
To qualify for Currently Not Collectible (CNC) status in Texas, you must demonstrate to the IRS that your income is insufficient to cover your necessary living expenses and any tax debt. This process begins with submitting a comprehensive IRS Form 433-A (Collection Information Statement). The IRS will evaluate your income against allowable expenses, which include National Standards for food ($812 for a single person), out-of-pocket healthcare ($75 for those under 65), and Local Standards for transportation ($858 for one car in Bosque County). For housing, since no specific IRS standard is provided for Bosque County, you must document your actual reasonable expenses, using resources like the HUD FMR of $1060.0 for a 2-bedroom as a guide. If your allowable expenses meet or exceed your income, the IRS, guided by IRM 5.16.1, may place your account in CNC status.
When the IRS issues a wage levy (Form 668-W, Notice of Levy on Wages, Salary, and Other Income) in Bosque County, Texas, the amount they can take is determined by IRS Publication 1494. This publication outlines the portion of your wages exempt from levy, based on your filing status and number of dependents. For 2025, a single taxpayer with zero dependents has a monthly exempt amount of $1096.67. A single taxpayer with one dependent can protect $1680.0 per month. For a married couple filing jointly with one dependent, the exempt amount is $2286.67. Any wages above these thresholds are subject to levy. Texas generally follows federal Consumer Credit Protection Act (CCPA) limits, which typically cap garnishment at 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less. However, IRS levies are often more aggressive than private garnishments.
Since there is no specific IRS Local Housing Standard published for Bosque County, TX HUD Metro FMR Area, the IRS will assess your actual, necessary housing expenses. If your rent exceeds what the IRS considers reasonable, even without a published standard, you must be prepared to justify it. The HUD FY2025 Fair Market Rent for a 2-bedroom unit in Bosque County is $1060.0, which can serve as a strong reference point for typical local housing costs. If your actual rent is higher than this, you can request a deviation from the standard. IRM 5.15.1.10 explicitly allows for deviations where taxpayers can demonstrate, with documentation, that their necessary expenses exceed the standard amounts. Providing leases, utility bills, and a clear explanation of why your housing costs are necessary and unavoidable will strengthen your argument.
The IRS generally has 10 years to collect a tax debt, starting from the date the tax was assessed. This period is known as the Collection Statute Expiration Date (CSED), as defined by Internal Revenue Code (IRC) §6502. It's crucial to understand that while certain actions can pause (or 'toll') this 10-year clock – such as an Offer in Compromise, a Collection Due Process appeal, or bankruptcy – obtaining Currently Not Collectible (CNC) status does NOT extend the CSED. While your account is in CNC status, the IRS will not actively pursue collection, but the 10-year clock continues to run. This means that if the CSED expires while your account is in CNC, the debt becomes legally uncollectible, providing a strategic advantage for taxpayers using this hardship status.

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