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Marion County, Kansas IRS Wage Levy & Hardship Relief

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

Understanding IRS Collection Standards in Marion County, KS

When the IRS seeks to collect delinquent taxes in Marion County, Kansas, they assess a taxpayer's ability to pay using IRS Collection Financial Standards. This process typically involves completing Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, which details your income, expenses, assets, and liabilities. The IRS calculates your disposable income by subtracting allowable National and Local Standards from your gross income. For a single individual, the National Standard for Food, Clothing, and Other Necessities is $812 per month, derived from Bureau of Labor Statistics Consumer Expenditure Survey data. While specific Local Housing & Utilities Standards are not published for Marion County, KS, the IRS will generally allow actual reasonable housing expenses. These standards are crucial for determining if a taxpayer faces economic hardship, a condition under IRC §6343(a)(1)(D) that may warrant a levy release or placement into Currently Not Collectible (CNC) status. The underlying data for these standards is meticulously compiled from sources like IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau.

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

For taxpayers in Marion County, KS, the IRS does not publish specific Local Housing & Utilities Standards. In such cases, the IRS generally allows a taxpayer's actual reasonable housing and utility expenses. However, these expenses are subject to review for reasonableness. To provide a benchmark, the US Department of Housing & Urban Development (HUD) reports the FY2025 Fair Market Rent (FMR) for a 2-bedroom unit in this area as $880.0 per month. If your actual housing expenses exceed what the IRS deems reasonable, or if they significantly surpass local benchmarks like the HUD FMR, you may argue for a deviation from standard allowances. Internal Revenue Manual (IRM) 5.15.1.10 outlines the procedures for granting such deviations, particularly when necessary to provide for the health and welfare of the taxpayer or their family. While specific regional Shelter CPI (Consumer Price Index) data from the Bureau of Labor Statistics is not available for this region, demonstrating that your actual housing costs are justifiable, especially if they align with or exceed HUD FMR, strengthens your case for allowance.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS applies specific allowances for other essential living expenses. The National Standards for Food, Clothing, and Other Necessities, based on the Bureau of Labor Statistics Consumer Expenditure Survey, provide a monthly allowance of $812 for a single person, escalating to $1983 for a family of four. These amounts cover daily essentials, housekeeping supplies, apparel, personal care products, and miscellaneous items. For healthcare, the IRS Collection Financial Standards, derived from the Medical Expenditure Panel Survey, allow $75 per person per month for those under 65, and $153 per person per month for those 65 and over, covering out-of-pocket medical costs. Transportation is another critical allowance in Marion County, KS. Based on Bureau of Labor Statistics data and American Automobile Association operating costs, the IRS Local Standards for Transportation allow $588 per month for one owned car (covering ownership costs like car payments, insurance, and repairs) plus an additional $270 per month for operating costs (fuel, maintenance), totaling $858 per month for a single vehicle. For two vehicles, the ownership cost doubles to $1176, making the total $1446 per month.

Qualifying for Currently Not Collectible (CNC) Status in Kansas

Achieving Currently Not Collectible (CNC) status in Kansas means the IRS has determined you lack the financial ability to pay your tax debt after accounting for necessary living expenses. To qualify, you must submit a detailed financial disclosure on Form 433-A. The IRS will compare your total monthly income against your total allowable monthly expenses, using the National and Local Collection Financial Standards. For a single filer in Marion County, KS, a potential calculation might involve allowable expenses such as an estimated $880.0 for housing (based on HUD FMR for a 2BR), $812 for food/clothing/other, $75 for healthcare (under 65), and $858 for transportation, totaling $2625.0 per month. If your income does not exceed these allowable expenses, the IRS may place your account into CNC status, effectively halting enforced collection actions like wage or bank levies. IRM 5.16.1 outlines the specific procedures for CNC determinations. While in CNC status, the IRS generally refrains from actively collecting, and under IRC §6343, existing levies may be released. It's crucial to understand that CNC status does not forgive the debt; interest and penalties continue to accrue, and the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run, meaning the IRS's time to collect is not extended by CNC status.

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Frequently Asked Questions

For Marion County, Kansas, the IRS does not publish a specific Local Housing & Utilities Standard. Instead, the IRS will generally allow your actual, reasonable housing and utility expenses, subject to review. This means you must document your rent or mortgage payments, property taxes, insurance, and utility bills. To provide context, the US Department of Housing & Urban Development (HUD) lists the FY2025 Fair Market Rent (FMR) for a 2-bedroom unit in this area as $880.0 per month. If your actual expenses exceed typical local rates, you may need to justify them. Internal Revenue Manual (IRM) 5.15.1.10 provides guidance on situations where deviations from standard allowances may be granted if necessary for health and welfare.
To qualify for Currently Not Collectible (CNC) status in Kansas, you must demonstrate to the IRS that you lack the current financial ability to pay your tax debt. This process begins by providing a comprehensive financial disclosure on IRS Form 433-A. The IRS will analyze your monthly income and compare it against your necessary living expenses, using their National and Local Collection Financial Standards. For example, a single individual's allowable expenses would include $812 for food, clothing, and other necessities, $75 for out-of-pocket healthcare (if under 65), and $858 for transportation (one car ownership and operating costs). If your income does not exceed these allowable expenses, the IRS may place your account into CNC status, halting enforced collections. IRM 5.16.1 details the specific procedures for CNC determinations, emphasizing that it's a temporary status that requires periodic review.
If the IRS issues a wage levy (Form 668-W, Notice of Levy on Wages, Salary, and Other Income) in Marion County, KS, a portion of your earnings is protected from the levy. The exempt amount is determined by IRS Publication 1494, Table for Figuring Amount Exempt from Levy (2025). For example, a single taxpayer with zero dependents has $1096.67 per month exempt from the levy. A married taxpayer filing jointly with one dependent would have $2286.67 per month exempt. The IRS can levy any wages above these statutory exemption amounts. This is distinct from state wage garnishment limits, which in Kansas follow federal Consumer Credit Protection Act (CCPA) limits (25% of disposable earnings or the amount above 30 times the federal minimum wage). The IRS's authority to levy is established under Internal Revenue Code (IRC) §6331, and their levy power generally supersedes state garnishment laws.
Since the IRS does not publish specific Local Housing & Utilities Standards for Marion County, KS, your actual, reasonable housing expenses are typically allowed. If your rent or mortgage payments exceed what you might consider a 'standard' or even the HUD FY2025 Fair Market Rent for a 2-bedroom unit ($880.0), you must be prepared to justify these expenses to the IRS. Internal Revenue Manual (IRM) 5.15.1.10 specifically addresses situations where taxpayers can request a deviation from standard allowances if their actual expenses are necessary for their health and welfare. Documenting your lease agreement, utility bills, and explaining any specific circumstances (e.g., medical needs requiring a larger home, lack of affordable alternatives) can strengthen your argument for allowing higher actual housing costs, which is critical in demonstrating economic hardship under IRC §6343(a)(1) (D).
The IRS generally has 10 years to collect a tax debt from the date of assessment, known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year period can be suspended or extended under specific circumstances. For instance, filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing can temporarily pause the CSED. Importantly, being placed into Currently Not Collectible (CNC) status, while it halts active collection efforts, does NOT extend the CSED. This means if you are in CNC status, the 10-year collection clock continues to run, and the debt may eventually expire if the IRS cannot collect it within that timeframe. Understanding your CSED is a critical component of any long-term tax resolution strategy.

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