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Custer County, Idaho: Navigating IRS Wage Levy & Hardship Status

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

Understanding IRS Collection Standards in Custer County

For taxpayers in Custer County, Idaho facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial. The IRS uses Form 433-A, Collection Information Statement, to determine your ability to pay, meticulously calculating your disposable income. This assessment relies on a combination of National and Local Standards, derived from comprehensive data sources including IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau. While Custer County, ID does not have a specific IRS Local Standard for Housing & Utilities, national standards apply for other essential expenses. For instance, a single individual is allocated $812 monthly for Food, Clothing & Other expenses, as detailed by the IRS National Standards based on the BLS Consumer Expenditure Survey. If your necessary living expenses exceed your income, you may qualify for economic hardship relief under IRC §6343(a)(1)(D), potentially preventing or releasing an IRS levy.

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

While the IRS Collection Financial Standards do not provide a specific Local Standard for Housing & Utilities for Custer County, Idaho (showing as $N/A), taxpayers must still account for their actual, reasonable housing costs. In such cases, the Internal Revenue Manual (IRM) 5.15.1.10 allows for deviations from standard amounts if substantiated. For Custer County, the HUD FY2025 Fair Market Rent data offers a benchmark for typical housing costs, indicating a 2-bedroom unit averages $1140.0 per month. If your actual housing expenses reasonably exceed any implied or national standard, providing documentation can strengthen your argument for a necessary expense. This is especially relevant when no specific IRS local standard is provided. Unfortunately, regional shelter CPI data from the Bureau of Labor Statistics is not available for this specific region to show year-over-year changes.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS Collection Financial Standards provide specific allowances for other critical living expenses. For food, clothing, and miscellaneous items, the IRS National Standards allocate $812 for a single person, rising to $1983 for a family of four, based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is also covered, with a monthly allowance of $75 per person under 65 and $153 per person 65 and over, derived from the Medical Expenditure Panel Survey. Transportation costs in Idaho are addressed through IRS Local Standards, which include an ownership allowance of $588 for one car and an operating allowance of $270 for the region, totaling $858 per month for one vehicle. These figures, based on BLS data and American Automobile Association operating costs, are critical components in determining a taxpayer's ability to pay.

Qualifying for Currently Not Collectible (CNC) Status in Idaho

If your allowable living expenses exceed your monthly income, you may qualify for Currently Not Collectible (CNC) status in Custer County, Idaho. This process begins by submitting a comprehensive Form 433-A, Collection Information Statement, to the IRS. The IRS will compare your documented income against your total allowable expenses, including the specific standards detailed above. For example, a single filer in Custer County might demonstrate necessary monthly expenses of approximately $970.0 for housing (using HUD FMR for a 1-bedroom), $812 for food and other national standards, $75 for healthcare (under 65), and $858 for transportation, totaling $2715.0. If your income does not cover these essential expenses, the IRS may place your account in CNC status, temporarily halting collection efforts. IRM 5.16.1 outlines the procedures for CNC, and IRC §6343 permits the release of a levy if it creates economic hardship. Importantly, CNC status does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which typically limits the IRS to 10 years to collect the debt.

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Frequently Asked Questions

For Custer County, Idaho, the IRS Collection Financial Standards for Housing & Utilities are listed as $N/A, meaning there isn't a specific, pre-determined local standard. However, this does not mean the IRS ignores your housing costs. Instead, you must document your actual, reasonable housing expenses on Form 433-A. The IRS will evaluate these. For context, the HUD FY2025 Fair Market Rent for Custer County shows a 2-bedroom unit at $1140.0 and a 1-bedroom at $970.0. If your documented rent or mortgage is higher than what the IRS deems reasonable without a specific standard, you can request a deviation under IRM 5.15.1.10, providing evidence of your necessary expenses.
To qualify for Currently Not Collectible (CNC) status in Idaho, you must demonstrate to the IRS that you lack the ability to pay your tax debt without experiencing economic hardship. This involves submitting a detailed Form 433-A, Collection Information Statement, outlining all your income, assets, and necessary monthly expenses. The IRS will compare your gross monthly income against your allowable expenses, which include National Standards for Food, Clothing & Other (e.g., $812 for a single person), out-of-pocket healthcare ($75 per person under 65), and Local Standards for transportation ($858 for one vehicle ownership and operating). If your total allowable expenses exceed your income, the IRS, guided by IRM 5.16.1, may place your account in CNC status, temporarily pausing collection actions like levies. This status is reviewed periodically.
The amount the IRS can levy from your paycheck in Custer County, Idaho, is determined by specific calculations outlined in IRS Publication 1494 (2025), not state wage garnishment laws. When the IRS issues a wage levy (Form 668-W), a portion of your earnings is exempt based on your filing status and number of dependents. For a single individual with zero dependents, the exempt amount is $1096.67 per month. If that same single individual claims one dependent, the exempt amount increases to $1680.0 per month. For a married individual filing jointly with zero dependents, the exempt amount is also $1096.67, increasing to $2286.67 with one dependent. The IRS can levy only the portion of your net pay that exceeds these specific exempt amounts, ensuring you retain funds for basic living expenses.
Since Custer County, Idaho, does not have a specific IRS Local Standard for Housing & Utilities (it shows as $N/A), the IRS will evaluate your actual, reasonable housing expenses. If your rent or mortgage, such as the HUD FY2025 Fair Market Rent for a 2-bedroom unit at $1140.0, exceeds what the IRS might consider standard in your financial review, you are allowed to request a deviation. Under IRM 5.15.1.10, taxpayers can justify higher necessary expenses by providing clear documentation, such as lease agreements, mortgage statements, and utility bills. Successfully arguing for a deviation means the IRS will allow a higher housing expense when calculating your ability to pay, which can be critical for qualifying for hardship status or a lower monthly payment plan.
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. It's crucial to understand that certain actions can extend or suspend this 10-year clock. For example, filing an Offer in Compromise (Form 656) or requesting a Collection Due Process (CDP) hearing will generally extend the CSED. However, being placed in Currently Not Collectible (CNC) status, while pausing active collection efforts, does NOT extend the CSED. This means if you are in CNC status for several years, the 10-year collection window continues to run, potentially leading to the expiration of the collection period while your account is uncollectible.

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