IRS Levy Hardship Analyzer ← Free Analysis Tool

Kimble 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 Kimble County, TX

For taxpayers in Kimble County, Texas, facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial. The IRS uses these standards, outlined on Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals), to calculate your ability to pay your tax debt. Your disposable income is determined by subtracting necessary living expenses from your gross income, utilizing both National and Local Standards. For example, the National Standards for Food, Clothing & Other allow a single person in Kimble County to claim $812 per month, while a family of four can claim $1,983. These standards, derived from US Census Bureau American Community Survey and Bureau of Labor Statistics data, are foundational in assessing economic hardship under Internal Revenue Code (IRC) §6343(a)(1)(D), which mandates levy release if it causes significant hardship. While specific housing allowances for Kimble County are not directly provided by the IRS, alternative data sources like HUD Fair Market Rent are vital for a comprehensive financial analysis.

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

Currently, the IRS Collection Financial Standards do not provide a specific housing and utilities allowance for Kimble County, Texas, listing it as $N/A. This absence means taxpayers must rely on other verifiable expenses. In contrast, the US Department of Housing & Urban Development (HUD) provides Fair Market Rent (FMR) data, showing a 2-bedroom unit in Kimble County, TX, has an FMR of $990.0 per month, a 1-bedroom at $840.0, and a 4-bedroom at $1,530.0. When your actual necessary housing expenses, supported by documentation, exceed the IRS's established local standard (or lack thereof), you can argue for a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10 allows for such deviations based on factual circumstances. This is particularly relevant in Kimble County where no direct IRS housing standard exists, strengthening the argument for using actual, reasonable expenses like the HUD FMR. Regrettably, regional shelter CPI data for Kimble County, TX, is not available from the Bureau of Labor Statistics for a year-over-year comparison.

Food, Healthcare & Transportation Allowances in Kimble County

Beyond housing, the IRS Collection Financial Standards provide specific allowances for other essential living expenses in Kimble County, Texas. The National Standards for Food, Clothing & Other, based on the Bureau of Labor Statistics Consumer Expenditure Survey, allow a single person $812 per month, escalating to $1,478 for two people, $1,697 for three, and $1,983 for a family of four, with an additional $357 for each subsequent person. For healthcare, the IRS National Standards, derived from the Medical Expenditure Panel Survey, permit $75 per person monthly for those under 65 and $153 per person for those 65 and over. Transportation allowances for Kimble County, TX, based on BLS data and AAA operating costs, are also crucial. A single car ownership allowance is $588 per month, with an additional $270 for operating costs in this region, totaling $858 for one vehicle. For two vehicles, the total allowance reaches $1,446 per month. These figures are vital when completing IRS Form 433-A to demonstrate your financial capacity.

Qualifying for Currently Not Collectible (CNC) Status in Texas

Achieving Currently Not Collectible (CNC) status in Kimble County, Texas, means the IRS agrees you currently lack the financial ability to pay your tax debt. To qualify, you must submit a thorough Form 433-A, detailing your income, assets, and allowable monthly expenses. The IRS will compare your total income against your total allowable expenses, which for a single filer in Kimble County could include a 2-bedroom HUD FMR of $990.0 for housing, $812 for National Standard food/clothing/other, $75 for healthcare (under 65), and $858 for one-car transportation. This totals $990.0 + $812 + $75 + $858 = $2,735.0 in essential monthly expenses. If your income does not exceed these allowable expenses, the IRS may place your account in CNC status, as outlined in IRM 5.16.1. While CNC status temporarily halts collection actions like wage levies (Form 668-W) and bank levies (Form 668-A) under IRC §6343, it does not erase the debt. Importantly, CNC status does not extend the Collection Statute Expiration Date (CSED), which is generally 10 years from the assessment date under IRC §6502. The IRS can resume collection efforts if your financial situation improves before the CSED expires.

🏛️ Free IRS Levy Hardship Analysis

Are you facing an IRS wage levy or considering hardship status in Kimble County, TX? Use our free IRS Levy Hardship Analyzer tool. Simply enter your Kimble County, TX ZIP code to see how IRS Collection Standards apply to your unique financial situation.

Analyze Your Situation

Frequently Asked Questions

For Kimble County, Texas, the IRS Collection Financial Standards for Housing and Utilities are currently listed as N/A, meaning there is no specific predefined allowance. This requires taxpayers to substantiate their actual, reasonable housing expenses. For comparison, the HUD Fair Market Rent (FMR) for FY2025 in Kimble County shows a 1-bedroom unit at $840.0 per month, a 2-bedroom at $990.0, and a 3-bedroom at $1,340.0. When completing IRS Form 433-A, taxpayers should document their actual rent or mortgage payments and utilities. If these expenses are reasonable and necessary, the IRS may allow them, potentially even exceeding typical standards, especially when a specific local standard is absent, as per IRM 5.15.1.10.
To qualify for Currently Not Collectible (CNC) status in Texas, including Kimble County, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt. This process primarily involves submitting IRS Form 433-A, a detailed financial statement. On this form, you will list your income, assets, and essential monthly living expenses, which are evaluated against IRS National and Local Standards. For example, a single person's allowable National Standard expenses include $812 for Food, Clothing & Other, and $75 for healthcare (under 65). Local transportation allowances for one car total $858. If your total allowable expenses equal or exceed your income, the IRS may place your account in CNC status, temporarily stopping collection actions like levies, as outlined in IRM 5.16.1. This status is reviewed periodically.
When the IRS issues a wage levy (Form 668-W) in Kimble County, Texas, the amount taken from your paycheck is determined by IRS Publication 1494, 'Table for Figuring Amount Exempt from Levy.' This table specifies a portion of your wages that is exempt from levy to cover basic living expenses. For instance, a single individual with no dependents has $1,096.67 per month protected from levy. A single individual with one dependent is exempt for $1,680.0 per month. For a married individual filing jointly with one dependent, the exempt amount is $2,286.67 per month. Any earnings above these exempt amounts can be levied. Texas state wage garnishment laws generally follow federal CCPA limits, which protect 75% of disposable earnings or the amount above 30 times the federal minimum wage, whichever is greater. However, IRS levies under IRC §6331 supersede most state exemptions.
If your rent or mortgage payments in Kimble County, Texas, exceed the IRS Collection Financial Standards' allowance, you can argue for a deviation. The IRS currently lists the housing allowance for Kimble County as N/A, which means there isn't a specific published limit for your area. This situation can actually strengthen your case for allowing your actual, reasonable housing costs. For instance, the HUD Fair Market Rent for a 2-bedroom unit in Kimble County is $990.0. If your actual, necessary rent is $1,100, you would document this on Form 433-A and explain why it's a reasonable and unavoidable expense. Internal Revenue Manual (IRM) 5.15.1.10 specifically addresses deviation from national and local standards when a taxpayer's actual expenses are necessary and reasonable, allowing for flexibility in these circumstances.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), established by Internal Revenue Code (IRC) §6502. This 10-year period typically begins from the date the tax was assessed. While actions like an Offer in Compromise or a Collection Due Process appeal can extend the CSED, being placed in Currently Not Collectible (CNC) status does not. If your account in Kimble County, TX, is designated CNC, collection efforts cease, but the 10-year clock continues to run. This means that if your financial situation does not improve before the CSED expires, the IRS will lose its legal authority to collect the debt. Understanding your CSED is a critical component of any long-term tax resolution strategy, especially when considering CNC status as per IRM 5.16.1 procedures.

Sources & Methodology