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Flint, Michigan MSA IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Flint, MI MSA

For taxpayers in the Flint, Michigan MSA facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial for navigating potential wage levies (Form 668-W) or bank levies (Form 668-A). The IRS uses these standards, outlined on Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals), to determine a taxpayer's reasonable living expenses and, consequently, their disposable income. These standards encompass National Standards for categories like food, clothing, and other necessities, and Local Standards for housing, utilities, and transportation. For a single person in Flint, the National Standard for Food, Clothing, and Other is $812 per month. Notably, the IRS does not provide a specific Local Standard for Housing and Utilities for the Flint, MI MSA, requiring taxpayers to justify actual expenses. If your allowable expenses exceed your income, the IRS may determine that collection would create an economic hardship, as defined under IRC §6343(a)(1)(D), potentially leading to a levy release or placement into Currently Not Collectible (CNC) status. This critical data is derived from authoritative sources like IRS.gov, Bureau of Labor Statistics (BLS), and the US Census Bureau.

Flint, MI MSA Housing & Utilities Allowance vs. HUD Fair Market Rent

Taxpayers in the Flint, MI MSA face a unique challenge regarding housing and utilities, as the IRS Collection Financial Standards do not list a specific Local Standard for this area for 1, 2, 3, 4, or 5+ person households. This means the IRS will evaluate your actual housing and utility expenses for reasonableness. In contrast, the US Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data for the Flint, MI MSA, indicating that a 2-bedroom unit has an FMR of $1210.0 per month for FY2025. If your actual, necessary housing expenses exceed what the IRS might typically allow in other regions, you can argue for a deviation from standard allowances, as permitted by Internal Revenue Manual (IRM) 5.15.1.10. Documenting your rent, mortgage, and utility bills is essential to substantiate your claim. Given that no regional shelter Consumer Price Index (CPI) data is available for the Flint, MI MSA from the Bureau of Labor Statistics, justifying your actual housing costs through comparison with HUD FMRs becomes even more critical to demonstrate a legitimate hardship.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows for other essential living expenses. Under the National Standards, a single person in Flint, MI MSA is allowed $812 monthly for Food, Clothing, and Other expenses. This amount is based on Bureau of Labor Statistics Consumer Expenditure Survey data and breaks down to $449 for food, $44 for housekeeping supplies, $99 for apparel and services, $45 for personal care products and services, and $175 for miscellaneous items. For a family of four, this allowance rises to $1983. Healthcare is covered by National Standards for Out-of-Pocket Healthcare, allowing $75 per person per month for those under 65 and $153 for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation in the Flint, MI MSA, Local Standards allow for significant costs: $588 per month for the ownership of one car, plus an additional $270 per month for operating costs in this specific region. This totals $858 per month for one car, based on Bureau of Labor Statistics data and American Automobile Association (AAA) operating cost analyses. These allowances are vital for calculating your ability to pay your tax debt.

Qualifying for Currently Not Collectible (CNC) Status in Michigan

Achieving Currently Not Collectible (CNC) status can provide temporary relief from IRS enforced collection actions like wage or bank levies in Michigan. To qualify, you must demonstrate to the IRS that your income is insufficient to cover your necessary living expenses, leaving no disposable income to pay your tax debt. This process begins by submitting a comprehensive Form 433-A, detailing your income, assets, and expenses. For a single filer in the Flint, MI MSA, your total allowable monthly expenses might include a justified housing expense (e.g., the HUD FMR for a 2BR at $1210.0), plus $812 for Food, Clothing, and Other, $75 for healthcare (under 65), and $858 for one-car transportation. If your total income does not exceed the sum of these essential expenses, you may qualify for CNC. The IRS outlines CNC procedures in IRM 5.16.1, emphasizing that this status is a temporary measure. While in CNC status, the IRS will generally cease collection actions, including releasing levies under IRC §6343. Importantly, being in CNC status does not extend the Collection Statute Expiration Date (CSED), which, under IRC §6502, is typically 10 years from the date of assessment.

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Frequently Asked Questions

For taxpayers in the Flint, MI MSA, the IRS Collection Financial Standards do not specify a fixed housing allowance. This means the IRS will evaluate your actual, reasonable housing and utility expenses. It is crucial to gather documentation such as lease agreements, mortgage statements, and utility bills to substantiate these costs. While there isn't an IRS standard, the HUD Fair Market Rent (FMR) for a 2-bedroom unit in the Flint, MI MSA is $1210.0 for FY2025. This figure can serve as a benchmark to demonstrate the reasonableness of your actual housing costs. If your housing expenses exceed what the IRS might typically allow in other regions, you can request a deviation under IRM 5.15.1.10, providing a detailed explanation and supporting evidence.
To qualify for Currently Not Collectible (CNC) status in Michigan, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt without experiencing economic hardship. This involves submitting IRS Form 433-A, Collection Information Statement, which details your income, assets, and monthly necessary living expenses. The IRS compares your total income against the National and Local Collection Financial Standards, including your justified housing costs (e.g., referencing the Flint, MI MSA HUD FMR of $1210.0 for a 2-bedroom), $812 for a single person's Food, Clothing, and Other, $75 for healthcare (under 65), and $858 for one-car transportation. If your total allowable expenses exceed your income, resulting in negative disposable income, the IRS may place your account into CNC status, ceasing most collection actions under IRC §6343.
When the IRS issues a wage levy via Form 668-W, Notice of Levy on Wages, Salary, and Other Income, the amount taken from your paycheck is determined by IRS Publication 1494, 'Table for Figuring Amount Exempt from Levy.' This publication outlines a specific amount exempt from levy, based on your filing status and the number of dependents you claim. For example, a single taxpayer in Flint, MI MSA with zero dependents is exempt from levy on $1096.67 of their monthly wages in 2025. If that same single taxpayer claims one dependent, their monthly exempt amount increases to $1680.0. The IRS can levy any wages exceeding this exempt amount. This is distinct from state wage garnishment laws, which typically follow federal CCPA limits of 25% of disposable earnings or the amount above 30 times the federal minimum wage, but federal tax levies take precedence.
Since the IRS does not provide a specific Local Standard for Housing and Utilities for the Flint, MI MSA, taxpayers must justify their actual, necessary housing expenses. If your rent, for example, is $1210.0 for a 2-bedroom unit, which aligns with the HUD Fair Market Rent (FMR) for the area in FY2025, you would present this as your reasonable expense. If your rent significantly exceeds what might be considered typical for your household size and income, you can still argue for its allowance. Internal Revenue Manual (IRM) 5.15.1.10 permits deviations from standard allowances when a taxpayer can demonstrate that their actual expenses are necessary and reasonable. You must provide clear documentation, such as lease agreements or mortgage statements, and a compelling explanation for why your specific housing costs are unavoidable and essential for your household's welfare.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year period typically begins from the date the tax was assessed. It's crucial to understand that various actions can pause or 'toll' this 10-year clock, effectively extending the time the IRS has to collect. For instance, filing for bankruptcy, requesting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing can all pause the CSED. While being placed into Currently Not Collectible (CNC) status provides temporary relief from active collection efforts, it does not typically extend the CSED. Therefore, even if you are in CNC status in Michigan, the 10-year collection window continues to tick, making strategic planning essential.

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