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Glacier County, Montana: Navigating IRS Wage Levy & Hardship Status

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

Understanding IRS Collection Standards in Glacier County, MT

When the IRS assesses your ability to pay a tax debt, they utilize a detailed financial analysis, often initiated by filing Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This form helps the IRS determine your disposable income by comparing your gross monthly income against a set of IRS National and Local Collection Financial Standards. For residents of Glacier County, MT, understanding these specific standards is paramount. For instance, a single individual is allowed $812 monthly for food, clothing, and other necessities, as per the IRS National Standards derived from Bureau of Labor Statistics data. While specific local housing standards for Glacier County are not explicitly published, the IRS will consider actual necessary living expenses. These standards are crucial in determining if you qualify for an Offer in Compromise or Currently Not Collectible (CNC) status under IRC §6343(a)(1)(D) due to economic hardship. This data, including housing and utility information, is compiled from various authoritative sources like IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau.

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

For taxpayers in Glacier County, MT, the IRS Collection Financial Standards do not provide a specific, pre-determined monthly allowance for housing and utilities, showing as $N/A. This means the IRS will evaluate your actual, reasonable housing expenses. In such cases, the U.S. Department of Housing & Urban Development (HUD) Fair Market Rent (FMR) data can serve as a crucial benchmark. For example, the FY2025 HUD FMR for a 2-bedroom residence in this area is $1290.0 per month. If your actual housing costs exceed what the IRS might typically allow in areas with published standards, you may need to request a deviation from the standard, a process outlined in Internal Revenue Manual (IRM) 5.15.1.10. Documenting that your necessary housing costs, such as the $1290.0 for a 2BR apartment, exceed any unstated or assumed IRS allowance strengthens your argument for a deviation. While regional shelter Consumer Price Index (CPI) data from the Bureau of Labor Statistics is not available for this specific region, the absence of a stated IRS housing standard means actual, reasonable expenses are considered, making HUD FMR a vital reference.

Food, Healthcare & Transportation Allowances for Glacier County

Beyond housing, the IRS provides specific allowances for other essential living expenses. For Glacier County residents, the IRS National Standards for Food, Clothing & Other, based on the Bureau of Labor Statistics Consumer Expenditure Survey, allocate $812 per month for a single individual, escalating to $1983 for a family of four. This includes $449 for food, $44 for housekeeping supplies, $99 for apparel, $45 for personal care products, and $175 for miscellaneous items. Healthcare costs are also standardized: $75 per month for individuals under 65 and $153 per month for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation in Glacier County, the IRS Local Standards, based on BLS data and American Automobile Association operating costs, allow $588 for one car ownership and an additional $270 for operating costs in this region, totaling $858 per month for a single vehicle. These allowances are critical components in calculating your disposable income and determining your ability to pay your tax debt.

Qualifying for Currently Not Collectible (CNC) Status in Montana

Achieving Currently Not Collectible (CNC) status can provide significant relief from IRS enforced collection actions, including wage levies (Form 668-W) and bank levies (Form 668-A). To qualify in Montana, you must demonstrate to the IRS that your allowable monthly living expenses equal or exceed your monthly income, leaving no disposable income to pay the tax debt. This process begins by submitting a detailed financial disclosure on Form 433-A. For a single filer in Glacier County, MT, an example calculation could include a reasonable housing expense like the HUD FMR for a 2BR at $1290.0, plus $812 for National Standards (food, clothing, etc.), $75 for healthcare (under 65), and $858 for transportation (one car ownership + operating costs). This totals $3065.0 in allowable monthly expenses. If your net monthly income is less than or equal to this amount, you may qualify. IRM 5.16.1 outlines the procedures for CNC status. While in CNC status, the IRS will generally cease collection attempts, and levies can be released under IRC §6343. Importantly, CNC status does not stop the accrual of penalties and interest, nor does it 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 Glacier County, Montana, the IRS Collection Financial Standards do not specify a fixed housing and utilities allowance, showing as 'N/A'. This means the IRS will evaluate your actual, reasonable housing expenses. A useful benchmark is the HUD FY2025 Fair Market Rent for the area, which is $1040.0 for a 1-bedroom and $1290.0 for a 2-bedroom residence. If your necessary housing costs align with or exceed these figures, you may need to provide documentation and request a deviation from any implied standard. Internal Revenue Manual (IRM) 5.15.1.10 details the process for justifying expenses that exceed national or local standards, emphasizing the importance of substantiating your actual costs.
To qualify for Currently Not Collectible (CNC) status in Montana, you must demonstrate to the IRS that you lack the financial capacity to pay your tax debt. This is typically achieved by completing and submitting Form 433-A, Collection Information Statement, detailing your income, assets, and necessary living expenses. The IRS compares your net monthly income against their National and Local Collection Financial Standards. For example, a single person in Glacier County is allowed $812 for food, clothing, and other expenses, plus $75 for healthcare (under 65), and $858 for transportation. If your total allowable expenses, including a reasonable housing amount (e.g., HUD FMR of $1290.0 for a 2BR), exceed your income, you may be granted CNC status, temporarily halting enforced collection actions like those detailed in IRM 5.16.1.
If the IRS issues a wage levy (Form 668-W) in Glacier County, MT, the amount they can seize from your paycheck is determined by federal law, specifically IRS Publication 1494. The levy exempts a certain portion of your wages based on your filing status and number of dependents. For 2025, a single individual with zero dependents can protect $1096.67 per month from an IRS wage levy, while a single individual with one dependent can protect $1680.0 per month. Any wages exceeding these specific exemption amounts are subject to the levy. Montana follows federal Consumer Credit Protection Act (CCPA) limits, which typically mean the IRS can levy up to 25% of your disposable earnings, or the amount by which your disposable earnings exceed 30 times the federal minimum wage, whichever is less. However, the IRS's own levy exemption amounts often result in a higher protected amount than state garnishment laws.
Since the IRS Collection Financial Standards do not provide a specific housing allowance for Glacier County, MT ('N/A'), your actual, reasonable rent costs are highly relevant. The HUD FY2025 Fair Market Rent data can be a strong indicator of reasonable costs, such as $1290.0 for a 2-bedroom residence. If your rent exceeds what the IRS might typically allow in other areas with published standards, you must document and justify these expenses. Internal Revenue Manual (IRM) 5.15.1.10 provides guidance on requesting a deviation from the national or local standards. You'll need to demonstrate that your higher housing costs are necessary and reasonable, providing evidence such as your lease agreement, utility bills, and proof that comparable housing in Glacier County is not available at lower costs. Successfully arguing for a deviation can significantly impact your disposable income calculation for an Offer in Compromise or CNC status.
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 clock typically starts from the date the tax was assessed. While certain actions, like filing for bankruptcy or an Offer in Compromise, can pause or extend this period, obtaining Currently Not Collectible (CNC) status does not extend the CSED. If you are granted CNC status in Montana, the IRS will temporarily stop active collection efforts, including levies (IRC §6343), but interest and penalties continue to accrue, and the 10-year collection window continues to tick down. This makes CNC a strategic option for taxpayers whose CSED is approaching, as it allows the statute to expire without active collection, potentially leading to the debt being uncollectible by law.

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