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Navigating IRS Wage Levy and Hardship in Clark County, Kansas

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

Understanding IRS Collection Standards in Clark County, KS

When facing IRS collection actions in Clark County, Kansas, understanding the Internal Revenue Service's financial standards is crucial for negotiating a resolution. The IRS uses Form 433-A, Collection Information Statement, to assess your ability to pay. This form requires a detailed breakdown of your income, assets, and expenses, which are then compared against IRS National and Local Collection Financial Standards. These standards, derived from comprehensive data by the Bureau of Labor Statistics and the US Census Bureau, help the IRS determine your 'disposable income' — the amount available for tax payments. For instance, a single individual in Clark County is allowed $812 monthly for Food, Clothing & Other expenses under National Standards. When a taxpayer demonstrates that meeting these standards leaves no funds for tax payments, the IRS may consider an 'economic hardship' determination under Internal Revenue Code (IRC) §6343(a)(1)(D), potentially preventing or releasing a levy. The data is publicly available on IRS.gov.

Clark County, KS Housing & Utilities Allowance vs. HUD Fair Market Rent

For residents of Clark County, Kansas, the IRS Collection Financial Standards currently do not specify a localized Housing & Utilities allowance, showing 'N/A' in the official tables. This means the IRS will consider your actual housing expenses. However, the U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data, which can serve as a benchmark for reasonable housing costs. For example, the HUD FY2025 FMR for a 2-bedroom unit in Clark County is $880.0 per month. If your actual rent and utilities exceed what the IRS might deem reasonable in the absence of a specific local standard, you may need to request a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10 outlines the procedures for requesting such deviations. Demonstrating that your necessary housing costs, such as the $880.0 for a 2-bedroom, exceed general expectations can strengthen your argument for a higher allowable expense, especially when regional shelter CPI data is not readily available for specific comparison.

Food, Healthcare & Transportation Allowances for Clark County Residents

Beyond housing, the IRS allows for essential living expenses across National and Local Standards. For Food, Clothing & Other, National Standards provide $812 per month for a single person, rising to $1983 for a family of four, based on the Bureau of Labor Statistics Consumer Expenditure Survey. Within this, a single person is allocated $449 for food alone. Healthcare is also covered under National Standards, allowing $75 per month for individuals under 65 and $153 for those 65 and over, per person, based on the Medical Expenditure Panel Survey. For transportation in Clark County, Kansas, Local Standards allow $588 per month for one owned car and an additional $270 for operating costs in the region, totaling $858 monthly. This data, derived from Bureau of Labor Statistics and American Automobile Association operating costs, acknowledges the necessity of reliable transport, which is vital for employment and daily life in Kansas.

Qualifying for Currently Not Collectible (CNC) Status in Kansas

Achieving Currently Not Collectible (CNC) status in Kansas provides critical relief from IRS enforced collection actions, such as wage or bank levies. To qualify, you must demonstrate to the IRS that, after accounting for your necessary living expenses according to the National and Local Standards, you have no disposable income to make tax payments. This process begins by accurately completing and submitting IRS Form 433-A, Collection Information Statement. For a single filer in Clark County, an example calculation might include: $880.0 for housing (using HUD 2BR FMR as a practical benchmark), $812 for Food, Clothing & Other, $75 for healthcare (under 65), and $858 for transportation. If your total necessary expenses (e.g., $880.0 + $812 + $75 + $858 = $2625.0) exceed your monthly income, you may qualify for CNC. IRM 5.16.1 details the procedures for CNC determinations, and once granted, the IRS will typically release any existing levies under IRC §6343. Importantly, while CNC status pauses collection, it does not stop the accrual of penalties and interest, nor does it extend the Collection Statute Expiration Date (CSED) under IRC §6502, which generally limits the IRS to 10 years to collect a tax debt.

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Frequently Asked Questions

For Clark County, Kansas, the IRS Collection Financial Standards for Housing & Utilities currently indicate 'N/A,' meaning there isn't a pre-set allowance. Instead, the IRS will evaluate your actual, reasonable housing expenses. A useful benchmark is the HUD FY2025 Fair Market Rent data, which lists a 1-bedroom unit at $750.0 and a 2-bedroom unit at $880.0 per month. If your actual housing costs are higher than what the IRS might typically allow, you can request a deviation based on your specific circumstances, as outlined in IRM 5.15.1.10. It is crucial to document all your housing-related expenses thoroughly when completing IRS Form 433-A.
To qualify for Currently Not Collectible (CNC) status in Kansas, you must demonstrate to the IRS that your total allowable monthly expenses, as determined by IRS National and Local Collection Financial Standards, equal or exceed your monthly income, leaving no funds available for tax payments. This process requires submitting a detailed financial statement, typically IRS Form 433-A. For instance, a single individual might have $812 for Food, Clothing & Other, $75 for healthcare (under 65), $858 for transportation, and their actual, reasonable housing costs (e.g., HUD FMR of $750.0 for a 1-bedroom). If your documented expenses show severe financial hardship, the IRS may grant CNC status under IRM 5.16.1, temporarily stopping collection actions, including levies under IRC §6343.
The amount the IRS can levy from your paycheck in Clark County, KS, is determined by IRS Publication 1494, 'Table for Figuring Amount Exempt from Levy,' for 2025. This table specifies a portion of your wages that is exempt from levy, calculated based on your filing status and number of dependents. For example, a single individual with zero dependents has $1096.67 per month exempt from a wage levy. If that same single individual claims one dependent, their exempt amount increases to $1680.0 per month. The IRS uses Form 668-W, Notice of Levy on Wages, Salary, and Other Income, to notify your employer of the levy. Any wages above this exempt amount are subject to the levy. Kansas follows federal CCPA limits for state garnishments, but federal IRS levies supersede these limits.
If your rent in Clark County, KS, exceeds the IRS's unstated housing allowance (as the local standard is 'N/A'), you have the right to request a deviation from the standard. The IRS acknowledges that special circumstances can necessitate higher expenses. For instance, if your actual rent is $1000.0, which exceeds the HUD FY2025 Fair Market Rent for a 2-bedroom unit at $880.0, you must provide compelling justification and documentation. IRM 5.15.1.10 outlines the procedures for requesting such a deviation, requiring you to demonstrate that your expenses are necessary and reasonable given your specific circumstances. Providing lease agreements, utility bills, and a written explanation on IRS Form 433-A can support your argument, potentially increasing your allowable expenses and improving your chances for a collection alternative like CNC.
The IRS generally has 10 years from the date a tax liability is assessed to collect the debt. This period is known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. While achieving Currently Not Collectible (CNC) status in Clark County, Kansas, can temporarily halt enforced collection actions like levies, it does not extend the CSED. The 10-year clock continues to run even while you are in CNC status. Therefore, if your CSED expires while you are in CNC, the IRS can no longer legally collect the debt. This makes understanding and managing your CSED a critical component of any long-term tax resolution strategy, particularly when considering options like an Offer in Compromise (Form 656) or CNC status under IRM 5.16.1.

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