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Duval County, Texas: Navigating IRS Wage Levy and Hardship Status

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

Understanding IRS Collection Standards in Duval County, TX

When facing IRS enforced collection actions in Duval County, Texas, the IRS evaluates your ability to pay through a detailed financial analysis, primarily using Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This form itemizes your income and expenses, comparing them against established IRS Collection Financial Standards to determine your disposable income. While there are no specific published housing and utilities standards for Duval County, TX (listed as $N/A for all household sizes), the IRS allows for actual necessary expenses. However, taxpayers must still adhere to National Standards for categories such as food, which for a single person is $812 per month, incorporating food, clothing, and other essential items. These standards are derived from comprehensive data provided by IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau. Understanding these figures is crucial for taxpayers to demonstrate economic hardship under IRC §6343(a)(1)(D), potentially leading to a levy release or a Currently Not Collectible (CNC) status.

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

For residents of Duval County, TX, the absence of specific IRS Local Housing and Utilities Standards (listed as $N/A for 1-person to 5+ households) means the IRS typically allows for actual, reasonable housing expenses. However, these expenses must be justifiable. To demonstrate reasonable housing costs, taxpayers can reference the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data for Duval County. For example, the HUD FMR for a 2-bedroom residence in Duval County is $1000.0 per month, while a 1-bedroom is $800.0. If your actual rent exceeds what the IRS might consider reasonable, or if it significantly impacts your ability to pay, you can request a deviation from the standard using IRM 5.15.1.10, which allows for exceptions based on specific facts and circumstances. Presenting HUD FMR data strongly supports such a deviation argument, especially when regional Shelter CPI data for Duval County is not available from the Bureau of Labor Statistics to contextualize local housing cost trends.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS considers other essential living expenses. For Duval County, TX taxpayers, the National Standards for Food, Clothing, and Other Expenses provide a monthly allowance ranging from $812 for a 1-person household to $1983 for a 4-person household, with an additional $357 for each subsequent person. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare costs are also accounted for, with a monthly allowance of $75 per person under 65 and $153 per person aged 65 and over, derived from the Medical Expenditure Panel Survey. For transportation in Duval County, the IRS Local Standards allow for a monthly operating cost of $270. If you own a vehicle, an additional ownership cost of $588 for one car (totaling $858) or $1176 for two cars (totaling $1446) is permitted, based on BLS data and American Automobile Association operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Texas

Achieving Currently Not Collectible (CNC) status in Duval County, TX, means the IRS has determined you lack the ability to pay your tax debt due to financial hardship. To qualify, you must typically file all required tax returns and submit a detailed financial statement, such as Form 433-A. The IRS will compare your total monthly income against your total allowable expenses, which include the National and Local Standards. For example, a single filer in Duval County might have allowable expenses totaling $2545 per month (using HUD FMR for a 1-bedroom at $800.0 + National Food/Clothing/Other $812 + Healthcare $75 + Transportation $858). If your monthly income is equal to or less than this total, you could qualify for CNC status. IRM 5.16.1 outlines the procedures for placing accounts in CNC. While your account is in CNC, the IRS will generally cease enforced collection actions, including wage levies (Form 668-W) and bank levies (Form 668-A), as per IRC §6343. It's crucial to remember that CNC status does not forgive the debt; the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run, but the IRS will periodically review your financial situation for improvement.

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Frequently Asked Questions

For Duval County, TX, the IRS Collection Financial Standards currently list 'N/A' for housing and utilities allowances across all household sizes. This means there isn't a fixed standard amount; instead, the IRS generally allows for your actual, reasonable housing expenses. However, these expenses must be substantiated. Taxpayers in Duval County should be prepared to provide documentation of their rent or mortgage payments, property taxes, and utility bills when completing Form 433-A. The U.S. Department of Housing and Urban Development (HUD) Fair Market Rent data, such as $1000.0 for a 2-bedroom and $800.0 for a 1-bedroom, can be a valuable reference point to demonstrate the reasonableness of your actual housing costs to the IRS.
To qualify for Currently Not Collectible (CNC) status in Texas, including Duval County, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt due to economic hardship. This typically involves submitting a comprehensive financial statement, such as Form 433-A, Collection Information Statement. The IRS will compare your total monthly income against your total allowable expenses, which are determined by National Standards (food, clothing, healthcare) and Local Standards (transportation, and actual housing expenses for Duval County since no specific standard is published). For instance, a single filer in Duval County with $800.0 in rent (based on HUD FMR 1BR), $812 for food/clothing, $75 for healthcare, and $858 for transportation, would need their income to be at or below their total allowable expenses of $2545 to qualify. The IRS will review your financial situation periodically, as outlined in IRM 5.16.1.
The amount the IRS can levy from your paycheck in Duval County, TX, is determined by federal law, specifically IRS Publication 1494, Table for Figuring Amount Exempt from Levy, for 2025. This table outlines the portion of your wages exempt from levy based on your filing status and the number of dependents. For example, a single individual with zero dependents in Duval County would have $1096.67 of their monthly wages exempt from levy. If that same single individual has one dependent, the exempt amount increases to $1680.0 per month. For a married individual filing jointly with one dependent, the monthly exemption is $2286.67. The IRS serves a wage levy using Form 668-W, Notice of Levy on Wages, Salary, and Other Income, to your employer, who is then legally obligated to comply after deducting the exempt amount.
In Duval County, TX, since the IRS Collection Financial Standards do not provide a specific local housing allowance (it's listed as N/A), the IRS generally allows for actual, reasonable housing expenses. If your rent, for example, is $1300.0 for a 3-bedroom, which aligns with HUD Fair Market Rent data for Duval County, the IRS would likely consider this reasonable. However, if your rent is significantly higher than the HUD FMR (e.g., $1470.0 for a 4-bedroom) and consumes a disproportionate amount of your income, you may need to formally request a deviation from the standard. IRM 5.15.1.10 allows for such deviations based on compelling facts and circumstances, such as unique housing needs or local market conditions. Providing documentation and a clear explanation is vital to support your claim that your actual housing costs are necessary and reasonable.
The IRS generally has 10 years to collect a tax debt from the date it was assessed. This period is known as the Collection Statute Expiration Date (CSED), as outlined in Internal Revenue Code (IRC) §6502. It is a critical deadline for both the IRS and taxpayers. While the IRS can pursue collection actions like wage levies (Form 668-W) and bank levies (Form 668-A) within this 10-year window, certain actions can extend the CSED, such as filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing. However, being placed in Currently Not Collectible (CNC) status, though it pauses active collection, generally does not extend the CSED, allowing the 10-year period to continue running. Understanding your CSED is a crucial part of any tax resolution strategy in Duval County, TX.

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