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Marshall County, Kansas: Navigating IRS Wage Levy & Hardship Status

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

Understanding IRS Collection Standards in Marshall County

When facing IRS collection actions in Marshall County, Kansas, it is crucial to understand how the IRS determines your ability to pay. The IRS uses a detailed financial analysis, typically through Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' to calculate your disposable income. This calculation relies on National and Local Collection Financial Standards, which are derived from comprehensive data sources including IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau. For instance, the National Standard for food for a single person is $449, part of a total of $812 for food, clothing, and other necessities, while a family of four can claim $1983. These standards help the IRS assess whether a levy would cause 'economic hardship,' a condition that can lead to levy release under Internal Revenue Code (IRC) §6343(a)(1)(D) if your allowable expenses exceed your income.

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

For Marshall County, KS, the IRS Collection Financial Standards currently indicate 'N/A' for housing and utilities allowances across all household sizes. This absence of a specific local standard means taxpayers must present their actual necessary expenses. In such cases, taxpayers can reference the U.S. Department of Housing and Urban Development (HUD) FY2025 Fair Market Rent (FMR) data for Marshall County, which lists a 2-bedroom unit at $1320.0 per month. If your actual housing costs exceed the IRS's general guidelines (or lack thereof), Internal Revenue Manual (IRM) 5.15.1.10 allows for a deviation from established standards, provided you can substantiate the necessity of these higher expenses. This becomes particularly relevant in Marshall County where no specific IRS housing standard is published, strengthening an argument for using actual, reasonable costs like the HUD FMR. While regional shelter CPI data is not available for this specific region to show year-over-year changes, the HUD FMR provides a robust benchmark for housing costs.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows for essential living expenses across several categories. For food, clothing, and other necessities, National Standards are applied uniformly across the U.S., allowing a single person $812 per month, while a family of four can claim $1983. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare costs are also factored in, with a National Standard allowance of $75 per person under 65 and $153 per person 65 and over per month, derived from the Medical Expenditure Panel Survey. For transportation in Marshall County, KS, the IRS Local Standards provide for both ownership and operating costs. For one car, the ownership allowance is $588 per month, and the operating allowance for this region is $270, totaling $858 per month. For two cars, the ownership allowance doubles to $1176, making the total $1446 per month, based on BLS data and American Automobile Association operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Kansas

Achieving Currently Not Collectible (CNC) status in Kansas is a critical relief option for taxpayers in Marshall County facing financial hardship. To qualify, you must submit Form 433-A, 'Collection Information Statement,' detailing your income, assets, and expenses. The IRS will compare your total allowable monthly expenses against your income. If your allowable expenses, using the IRS's National and Local Standards, equal or exceed your income, you may be granted CNC status. For a single filer in Marshall County, for example, if your necessary housing cost is $1320.0 (using HUD FMR for a 2-bedroom unit as a substantiated actual expense due to 'N/A' IRS standard), plus $812 for food/clothing, $75 for healthcare, and $858 for transportation (1 car), your total allowable expenses would be $3065.0. If your net monthly income is less than or equal to this amount, CNC status is highly probable. IRM 5.16.1 outlines the procedures for CNC determinations, which can lead to the release of an IRS levy under IRC §6343. It's important to note that while CNC status temporarily halts collection activity, it does not stop the accrual of interest and penalties, and it does not extend the Collection Statute Expiration Date (CSED), which is generally 10 years from the assessment date under IRC §6502.

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Frequently Asked Questions

For Marshall County, Kansas, the IRS Collection Financial Standards for housing and utilities are currently listed as 'N/A' for all household sizes. This means there isn't a specific pre-approved amount. Instead, the IRS will evaluate your actual, reasonable housing expenses. A useful benchmark for Marshall County is the HUD FY2025 Fair Market Rent (FMR) data, which indicates a 2-bedroom unit costs $1320.0 per month. Taxpayers can present their actual housing costs, leveraging IRM 5.15.1.10 to request a deviation from standard allowances if their reasonable, necessary expenses exceed any implied or general IRS guideline, using data like the HUD FMR to support their case.
To qualify for Currently Not Collectible (CNC) status in Kansas, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt. This process typically involves submitting IRS Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' which details your income, assets, and monthly living expenses. The IRS evaluates these expenses against its National and Local Collection Financial Standards. For example, a single person in Marshall County, KS, is allowed $812 for food, clothing, and other items, $75 for healthcare (if under 65), and $858 for transportation (1 car). If your total allowable expenses, including a substantiated housing cost (e.g., $1320.0 for a 2-bedroom using HUD FMR due to the 'N/A' IRS standard for the area), exceed your net monthly income, the IRS may grant CNC status under IRM 5.16.1. This status temporarily stops collection efforts, but interest and penalties continue to accrue.
When the IRS issues a wage levy (Form 668-W) in Marshall County, KS, they do not take a fixed percentage like state garnishments. Instead, they calculate a specific exempt amount based on your filing status and number of dependents, as outlined in IRS Publication 1494. For 2025, a single individual with zero dependents has $1096.67 per month exempt from levy, while a single individual with one dependent has $1680.0 exempt. For a married individual filing jointly with zero dependents, the exempt amount is also $1096.67, increasing to $2286.67 with one dependent. Only wages exceeding this exempt amount can be levied. This calculation ensures that a portion of your income remains for basic living expenses, providing some protection against severe economic hardship under IRC §6331.
If your rent in Marshall County, KS, exceeds the IRS housing standard, particularly since the IRS Collection Financial Standards for this area currently state 'N/A' for housing, you have a strong basis to argue for a deviation. The IRS allows for necessary expenses that exceed standard amounts if they are reasonable and substantiated. For instance, the HUD FY2025 Fair Market Rent for a 2-bedroom unit in Marshall County is $1320.0. If your actual rent is at or below this figure, it is generally considered reasonable. Under IRM 5.15.1.10, 'Deviation from National and Local Standards,' you can present documentation (lease agreements, utility bills) to justify your actual housing costs. This is crucial for accurately assessing your ability to pay and preventing economic hardship.
The IRS generally has a 10-year period to collect tax debt, known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year clock typically begins from the date the tax was assessed. However, certain actions can pause or 'suspend' this period, effectively giving the IRS more time. For instance, if you enter into an Offer in Compromise (Form 656), request a Collection Due Process (CDP) hearing, or reside outside the U.S. for an extended period, the CSED clock can be paused. Importantly, while being placed in Currently Not Collectible (CNC) status (IRM 5.16.1) temporarily stops IRS collection efforts, it does not pause the CSED. This means that if your CNC status lasts for the remainder of the 10-year period, your debt may expire without being collected, making CNC a strategic option for taxpayers facing long-term financial hardship.

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