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Navigating IRS Wage Levies & Hardship in Hodgeman County, Kansas

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

Understanding IRS Collection Standards in Hodgeman County

When facing IRS collection actions, taxpayers in Hodgeman County, Kansas, must understand how the IRS determines their ability to pay. The IRS evaluates financial capacity using Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' which requires a detailed accounting of income and expenses. The IRS calculates a taxpayer's disposable income by applying a combination of National and Local Standards. For a single individual in Hodgeman County, the monthly National Standard for Food, Clothing & Other is $812. While specific IRS housing standards for Hodgeman County are currently listed as N/A, actual necessary housing expenses are considered. These standards are crucial for demonstrating economic hardship, as defined under Internal Revenue Code (IRC) §6343(a)(1)(D), which can prevent or release an IRS levy. This data is rigorously derived from sources like IRS.gov, Bureau of Labor Statistics (BLS), and US Census Bureau data, ensuring accuracy and fairness in collection determinations.

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

For taxpayers in Hodgeman County, Kansas, the IRS Collection Financial Standards currently list Housing & Utilities allowances as N/A. This means the IRS will primarily consider your actual, reasonable housing and utility expenses. However, these expenses must be justifiable. For context, the HUD FY2025 Fair Market Rent (FMR) data for Hodgeman County indicates a 2-bedroom unit averages $1110.0 per month. If your actual housing costs exceed what the IRS might typically allow in areas with published standards, you can argue for a deviation from the standard, as outlined in Internal Revenue Manual (IRM) 5.15.1.10. This is especially relevant if your rent aligns with or exceeds the HUD FMR, strengthening your case that your actual expenses are necessary and reasonable. Unfortunately, regional shelter Consumer Price Index (CPI) data from the Bureau of Labor Statistics is not available for this specific region, which could otherwise provide additional context for rising housing costs.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows for essential living expenses based on National and Local Standards. For food, clothing, and other necessities, a single person in Hodgeman County is allowed $812 per month, while a family of four is allowed $1983. These figures are based on the Bureau of Labor Statistics' Consumer Expenditure Survey. Healthcare is a critical allowance, with $75 per person under 65 and $153 per person 65 and over allowed monthly, derived from the Medical Expenditure Panel Survey. For transportation, Hodgeman County residents can claim up to $858 per month for one owned vehicle, which includes $588 for ownership costs and $270 for operating costs. If two vehicles are owned, the total allowance increases to $1446. These transportation allowances are based on BLS data and American Automobile Association (AAA) operating cost analyses, reflecting the realities of commuting and daily life in the region.

Qualifying for Currently Not Collectible (CNC) Status in Kansas

For taxpayers in Hodgeman County, Kansas, who cannot afford to pay their tax debt, Currently Not Collectible (CNC) status offers a vital reprieve. To qualify, you must demonstrate to the IRS that your allowable living expenses exceed your monthly income, leaving no disposable income for tax payments. This process begins by submitting Form 433-A, 'Collection Information Statement,' detailing your financial situation. For a single filer, calculating potential CNC eligibility would involve summing allowable expenses, for example: $850.0 for 1-bedroom housing (based on HUD FMR), $812 for food/clothing/other, $75 for healthcare (under 65), and $858 for one-car transportation, totaling $2595.0. If your income is less than this total, you may qualify. The IRS outlines CNC procedures in IRM 5.16.1 and will typically release any levies under IRC §6343 if CNC status is granted. Importantly, while CNC status temporarily halts collection, it does not stop the accrual of penalties and interest, nor does it extend the Collection Statute Expiration Date (CSED) under IRC §6502, which is generally 10 years from the assessment date.

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Frequently Asked Questions

For Hodgeman County, Kansas, the IRS Collection Financial Standards for Housing & Utilities are currently listed as N/A. This means the IRS will evaluate your actual, reasonable housing and utility expenses. It's crucial to document all your costs, such as rent, mortgage, property taxes, and utilities. For comparison, the HUD FY2025 Fair Market Rent (FMR) for a 1-bedroom unit in Hodgeman County is $850.0 per month, and a 2-bedroom unit is $1110.0. If your housing expenses align with or are below these FMR figures, it strengthens your argument for their necessity when completing IRS Form 433-A to determine your ability to pay.
To qualify for Currently Not Collectible (CNC) status in Kansas, you must demonstrate to the IRS that your essential living expenses exceed your monthly income, leaving no funds available to pay your tax debt. This determination is made after you submit a detailed financial statement, typically IRS Form 433-A. The IRS compares your reported income against allowable expenses, which include National Standards for food ($812 for a single person) and Local Standards for transportation ($858 for one car ownership/operation). If your total allowable expenses, including actual housing costs, are greater than your gross monthly income, the IRS may place your account in CNC status. This temporarily suspends active collection, as outlined in IRM 5.16.1, but interest and penalties continue to accrue.
The IRS can levy a portion of your wages in Hodgeman County, Kansas, using Form 668-W, 'Notice of Levy on Wages, Salary, and Other Income.' However, a significant portion of your earnings is exempt from levy to ensure you can meet basic living expenses. According to IRS Publication 1494 for 2025, for a single individual with zero dependents, $1096.67 per month is exempt. For a married individual filing jointly with one dependent, $2286.67 per month is exempt. The amount the IRS can take is determined by subtracting your exempt amount from your net pay. Kansas state law generally follows federal limits, which protect 25% of disposable earnings or the amount above 30 times the federal minimum wage, whichever is greater, but IRS levies supersede most state garnishment rules.
Since the IRS Collection Financial Standards currently list Housing & Utilities allowances as N/A for Hodgeman County, Kansas, the IRS will consider your actual, necessary housing expenses. If your rent or mortgage exceeds what might be considered a typical allowance in other areas, you have a strong basis to justify your actual costs. For instance, the HUD FY2025 Fair Market Rent for a 2-bedroom unit in Hodgeman County is $1110.0. If your rent is comparable to or even slightly above this, you should document it thoroughly on IRS Form 433-A. Under IRM 5.15.1.10, taxpayers can request a deviation from standard allowances if their actual necessary expenses are higher, providing a clear explanation and supporting documentation.
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. Crucially, certain actions can pause or extend this collection period. For example, if your account is placed in Currently Not Collectible (CNC) status, active collection efforts cease, but the CSED clock continues to run unless you enter into an Offer in Compromise (Form 656) or file for bankruptcy. Understanding your CSED is vital for long-term tax resolution strategies, as once this period expires, the IRS can no longer legally pursue the debt, even if it remains unpaid.

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