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Fillmore County, Nebraska IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Fillmore County, NE

When the IRS evaluates a taxpayer's ability to pay, particularly for an Offer in Compromise (OIC) or to determine Currently Not Collectible (CNC) status, they meticulously analyze income and expenses using Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This process aims to determine a taxpayer's true disposable income. The IRS relies on a combination of National and Local Standards, derived from comprehensive data sources including IRS.gov Collection Financial Standards, Bureau of Labor Statistics (BLS) Consumer Expenditure Survey, and US Census Bureau American Community Survey. For a single individual in Fillmore County, NE, the National Standard allowance for Food, Clothing, and Other necessities is $812 per month. While specific local housing standards for Fillmore County, NE are not published, actual reasonable and necessary expenses are considered. Understanding these standards is critical, as the IRS may release a levy if it creates an economic hardship, as outlined in IRC §6343(a)(1)(D).

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

For taxpayers in Fillmore County, Nebraska, the IRS does not publish a specific local Housing & Utilities allowance. In such cases, the IRS evaluates a taxpayer’s actual, reasonable, and necessary housing expenses. This means taxpayers must meticulously document their rent or mortgage, utilities, and other housing-related costs. For comparison, the HUD FY2025 Fair Market Rent (FMR) for Fillmore County, NE, lists a 2-bedroom unit at $960.0 per month and a 1-bedroom unit at $880.0. If your documented housing expenses exceed what the IRS might typically consider reasonable, you can request a deviation from standard allowances under Internal Revenue Manual (IRM) 5.15.1.10. Presenting evidence that your actual, necessary housing costs align with or are justified above the HUD FMR can strengthen your argument for a higher expense allowance. While regional shelter CPI data is not available for Fillmore County, NE, the absence of a specific IRS standard emphasizes the importance of accurate documentation of your actual housing burden.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows for other essential living expenses. The National Standards for Food, Clothing, and Other necessities provide a monthly allowance of $812 for a single person, $1478 for a two-person household, and $1983 for a four-person household in Fillmore County, NE. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. For a single person, this breaks down to $449 for food, $44 for housekeeping, $99 for apparel, $45 for personal care, and $175 for miscellaneous items. Healthcare is covered by National Standards for Out-of-Pocket Healthcare, allowing $75 per person monthly for those under 65 and $153 for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation, Fillmore County residents are subject to the Nebraska Local Standards. This includes $588 per month for one owned car (ownership costs) and an additional $270 per month for operating costs in this region, totaling $858 per month for one vehicle. These transportation allowances are based on BLS data and American Automobile Association (AAA) operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Nebraska

Achieving Currently Not Collectible (CNC) status is a critical form of hardship relief for taxpayers in Fillmore County, NE, who cannot afford to pay their tax debt. To qualify, you must file a complete Form 433-A, Collection Information Statement, detailing your income, assets, and allowable monthly expenses. The IRS will compare your total income to your total allowable expenses, including National and Local Standards. For example, a single filer in Fillmore County, NE, with one car and under 65, might have allowable expenses including $880.0 (using HUD FMR for a 1-bedroom as a reasonable actual housing expense), $812 for Food, Clothing, & Other, $75 for healthcare, and $858 for transportation, totaling $2625.0 monthly. If your income does not exceed your total allowable expenses, the IRS may place your account in CNC status. This effectively pauses active collection efforts, including wage levies (Form 668-W) and bank levies (Form 668-A), as per IRM 5.16.1.1. It's crucial to understand that while CNC status provides immediate relief and triggers a levy release under IRC §6343(a)(1)(D), it does not extend the Collection Statute Expiration Date (CSED), which is generally 10 years from assessment under IRC §6502.

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Frequently Asked Questions

For Fillmore County, Nebraska, the IRS does not publish a specific local housing allowance for 2025. Instead, taxpayers must document their actual, reasonable, and necessary housing expenses, which the IRS will then evaluate. This often includes rent or mortgage payments, property taxes, and utilities. The U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data that can serve as a benchmark for reasonable housing costs in the area; for instance, the FY2025 FMR for a 2-bedroom unit in Fillmore County is $960.0 per month, and a 1-bedroom is $880.0. If your necessary housing costs exceed typical amounts, you may be able to request a deviation from standard allowances by providing compelling documentation, as per IRM 5.15.1.10, demonstrating that your expenses are essential and cannot be reduced.
To qualify for Currently Not Collectible (CNC) status in Nebraska, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt without experiencing economic hardship. This process begins by submitting a comprehensive Form 433-A, Collection Information Statement, which details all your income, assets, and monthly expenses. The IRS will compare your income against your allowable expenses, which include National Standards for Food ($812 for a single person), Healthcare ($75 per person under 65), and Local Standards for Transportation ($858 for one car, combining ownership and operating costs in Fillmore County, NE). If your total allowable expenses meet or exceed your monthly income, the IRS may place your account in CNC status under IRM 5.16.1. This action will lead to the release of any existing levies, such as a wage levy (Form 668-W) or bank levy (Form 668-A), due to economic hardship as specified in IRC §6343(a)(1)(D).
When the IRS issues a wage levy (Form 668-W) in Fillmore County, NE, they are legally permitted to seize a portion of your disposable earnings. However, a significant portion of your wages is exempt from levy to ensure you can meet basic living expenses. The exempt amount is determined by your filing status and the number of dependents you claim, as detailed in IRS Publication 1494 (2025), 'Table for Figuring Amount Exempt from Levy.' For a single individual with zero dependents, the monthly exempt amount is $1096.67. If that single individual claims one dependent, the exempt amount increases to $1680.0 per month. For a married individual filing jointly with zero dependents, the same $1096.67 is exempt, but with one dependent, it rises to $2286.67. The IRS will levy any wages above these specific exempt thresholds. Understanding these precise figures is crucial for taxpayers facing an IRS wage levy under IRC §6331.
Since the IRS does not provide a specific local housing allowance for Fillmore County, NE, taxpayers must submit their actual, reasonable, and necessary housing expenses. If your documented rent or mortgage payment, along with utilities, is higher than what the IRS might typically allow, you are not automatically disqualified from hardship relief. You can and should argue for a deviation from standard allowances. According to IRM 5.15.1.10, taxpayers can justify higher expenses if they are necessary and cannot be reduced. For instance, if your rent is $960.0 for a 2-bedroom unit, aligning with the HUD FY2025 Fair Market Rent for Fillmore County, NE, you would present this as a reasonable and necessary expense. Providing thorough documentation and a clear explanation for why your housing costs are essential and cannot be lowered will be critical to securing the full expense allowance you need.
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. While the IRS can pursue collection actions like wage levies (Form 668-W) or bank levies (Form 668-A) within this window, certain events can pause or 'suspend' the CSED, effectively extending the time the IRS has to collect. For example, periods during which an Offer in Compromise (OIC) is pending, during an appeal, or when a taxpayer is living outside the U.S. can suspend the CSED. Crucially, while being placed in Currently Not Collectible (CNC) status (IRM 5.16.1) stops active collection efforts, it does not typically extend the CSED itself, making it a powerful strategy for managing tax debt until the statute expires, provided no other suspending events occur.

Sources & Methodology