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Longview-Kelso, Washington IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Longview-Kelso, WA MSA

When the IRS assesses your ability to pay a tax debt, they utilize a detailed financial analysis process, often initiated through IRS Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This form requires a comprehensive breakdown of your income, assets, and necessary living expenses. The IRS then compares your reported expenses against their established National and Local Standards. For a single individual in Longview-Kelso, WA MSA, the monthly National Standard for Food, Clothing & Other is $812, with Food alone accounting for $449. While specific housing standards for Longview-Kelso, WA MSA are not provided by the IRS, the agency acknowledges economic hardship under IRC §6343(a)(1)(D), allowing for consideration of reasonable and necessary expenses. These standards are derived from robust data sources including IRS.gov Collection Financial Standards, Bureau of Labor Statistics (BLS) Consumer Expenditure Survey, and US Census Bureau American Community Survey data.

Longview-Kelso, WA MSA Housing & Utilities Allowance vs. HUD Fair Market Rent

For taxpayers in the Longview-Kelso, WA MSA, the IRS Collection Financial Standards currently do not specify a fixed monthly housing and utilities allowance (listed as $N/A). This absence means the IRS does not have a pre-determined cap for this essential expense in your area. However, the U.S. Department of Housing & Urban Development (HUD) FY2025 Fair Market Rent (FMR) data provides critical context, indicating a 2-bedroom unit in Longview-Kelso, WA MSA has an FMR of $1530.0, a 1-bedroom at $1230.0, and a studio at $1050.0. If your actual housing costs exceed the general allowances in other regions, you can argue for a deviation under Internal Revenue Manual (IRM) 5.15.1.10, which permits exceptions for necessary expenses. The significantly higher HUD FMR compared to typical IRS standards in other areas strongly supports a deviation argument, preventing undue hardship. Unfortunately, regional Shelter CPI data for Longview-Kelso, WA MSA is not available from the Bureau of Labor Statistics for a year-over-year comparison, but the FMR figures themselves highlight local housing costs.

Food, Healthcare & Transportation Allowances in Longview-Kelso, WA MSA

Beyond housing, the IRS provides National Standards for Food, Clothing & Other, and Local Standards for Transportation. For a single person in Longview-Kelso, WA MSA, the monthly food, clothing, and other allowance is $812, increasing to $1478 for a two-person household and $1983 for a four-person household. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare costs are addressed 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. Transportation standards for the region allow for $588 per month for one owned car (ownership costs) plus an additional $270 for operating costs, totaling $858 per month for one vehicle. For two vehicles, the total allowance is $1446. These transportation figures are based on Bureau of Labor Statistics data and American Automobile Association operating costs, reflecting the actual costs of living in the Longview-Kelso, WA MSA region.

Qualifying for Currently Not Collectible (CNC) Status in Washington

Achieving Currently Not Collectible (CNC) status in Washington offers crucial relief from aggressive IRS collection actions, including wage and bank levies. To qualify, you must demonstrate to the IRS that your allowable monthly expenses meet or exceed your monthly income, leaving no disposable income for tax payments. This process begins by accurately completing IRS Form 433-A, detailing all your financial information. For a single filer in Longview-Kelso, WA MSA, a potential calculation for allowable expenses might include a HUD FMR 1-bedroom rent of $1230.0, National Standard food, clothing & other of $812, out-of-pocket healthcare of $75, and one-car transportation of $858. This totals $2975.0 in allowable 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 placing an account in CNC status, which mandates the immediate release of any existing levies under IRC §6343. Importantly, while CNC status pauses collection, it does not stop interest and penalties from accruing, nor does it extend the Collection Statute Expiration Date (CSED) of 10 years as defined by IRC §6502. The IRS will review your financial situation periodically.

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Frequently Asked Questions

For Longview-Kelso, WA MSA, the IRS Collection Financial Standards do not provide a specific monthly housing and utilities allowance, listing it as $N/A. This means the IRS does not have a pre-set limit for this expense in your area. However, the U.S. Department of Housing & Urban Development (HUD) FY2025 Fair Market Rent (FMR) offers a realistic benchmark: a 1-bedroom unit is $1230.0, a 2-bedroom is $1530.0, and a 3-bedroom is $2090.0. If your actual housing costs exceed the general allowances in other IRS regions, you can argue for a deviation based on these local FMR figures, as per IRM 5.15.1.10, to ensure your necessary expenses are considered for tax resolution.
To qualify for Currently Not Collectible (CNC) status in Washington, you must demonstrate to the IRS that your monthly income is insufficient to cover your necessary living expenses according to IRS Collection Financial Standards. This process involves completing IRS Form 433-A, Collection Information Statement, detailing your income, assets, and expenses. For example, a single person in Longview-Kelso, WA MSA with a HUD FMR 1-bedroom rent of $1230.0, $812 for food/clothing/other, $75 for healthcare, and $858 for one-car transportation would have $2975.0 in allowable expenses. If your net monthly income is at or below this amount, the IRS may place your account in CNC status, as outlined in IRM 5.16.1. This status pauses collection efforts, including releasing IRS levies under IRC §6343, but does not forgive the debt.
When the IRS issues a wage levy (Form 668-W), they cannot take your entire paycheck. Federal law, specifically IRS Publication 1494 (2025), dictates a portion of your wages is exempt from levy, ensuring you have funds for basic living expenses. For a single individual with no dependents in Longview-Kelso, WA MSA, $1096.67 per month is exempt. If that same single individual claims one dependent, the exempt amount rises to $1680.0 per month. For a married individual filing jointly with one dependent, the exempt amount is $2286.67 per month. The IRS calculates the levy amount by subtracting this statutory exemption from your disposable earnings. Washington state wage garnishment laws generally follow federal CCPA limits, which are 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less.
Since the IRS Collection Financial Standards for Longview-Kelso, WA MSA list housing and utilities as $N/A, there isn't a specific IRS standard to exceed. This situation actually strengthens your argument for allowing your actual, reasonable housing costs. The HUD FY2025 Fair Market Rent data provides strong evidence of necessary housing costs in your area, with a 2-bedroom unit at $1530.0 and a 1-bedroom at $1230.0. If your actual rent aligns with or is below these FMR figures, you can present these as necessary expenses on IRS Form 433-A. Internal Revenue Manual (IRM) 5.15.1.10 specifically allows for deviations from standard allowances when a taxpayer can demonstrate that their actual, necessary expenses exceed the standard, which is critical for taxpayers in areas without specific IRS housing standards.
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 actions like an Offer in Compromise or filing for a Collection Due Process hearing can pause the CSED, placing your account in Currently Not Collectible (CNC) status (IRM 5.16.1) does not extend this 10-year collection window. This means that if your account remains in CNC status until the CSED expires, the IRS is legally barred from collecting the debt. Understanding your CSED is a crucial part of any tax resolution strategy, especially when considering options like CNC status under IRC §6343.

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