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Millard County, Utah IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Millard County

Taxpayers in Millard County, Utah, facing IRS collection actions such as wage or bank levies must understand how the IRS determines their ability to pay. This assessment is primarily conducted using IRS Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals.' The IRS calculates a taxpayer's disposable income by comparing their gross income against a set of allowable living expenses, known as National and Local Standards. For a single individual, the National Standard for Food, Clothing & Other is $812 monthly. While specific local housing standards for Millard County are not provided by the IRS, taxpayers must document their actual, necessary housing and utility expenses. The goal is to identify if collection would cause 'economic hardship,' as defined under Internal Revenue Code (IRC) §6343(a)(1)(D). This crucial data is sourced from IRS.gov Collection Financial Standards, incorporating information from the Bureau of Labor Statistics (BLS) and the U.S. Census Bureau.

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

For Millard County, Utah, the IRS does not publish a specific Local Standard for Housing and Utilities. This means taxpayers are required to document their actual, necessary monthly housing and utility expenses for IRS review. While there's no fixed IRS standard, the U.S. Department of Housing & Urban Development (HUD) provides Fair Market Rent (FMR) data, which can serve as a benchmark for reasonable housing costs. For instance, the HUD FY2025 FMR for a 2-bedroom unit in Millard County is $1220.0 per month. If a taxpayer's documented actual housing expenses exceed what the IRS might typically allow, they can request a deviation from the standard, citing Internal Revenue Manual (IRM) 5.15.1.10. Documenting that your actual rent, such as $1220.0 for a 2-bedroom, is necessary and reasonable, especially compared to local FMRs, strengthens your argument for such a deviation. Unfortunately, regional shelter Consumer Price Index (CPI) data from the Bureau of Labor Statistics is not available for this specific region to show year-over-year changes.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS allows specific amounts for other essential living expenses. For food, clothing, and other necessities, the National Standards range from $812 per month for a single person to $1983 for a family of four, with an additional $357 for each extra person. These figures are derived from the BLS Consumer Expenditure Survey. Healthcare is another critical allowance; the IRS permits $75 per month for individuals under 65 and $153 per month for those 65 and over, per person. These amounts are based on data from the Medical Expenditure Panel Survey. For transportation in Millard County, Utah, the IRS Local Standards allow $588 per month for the ownership costs of one car and $270 per month for operating costs in the region. This totals $858 per month for one vehicle. For two vehicles, the ownership allowance rises to $1176, making the total transportation allowance $1446 per month. These transportation figures are based on BLS data and American Automobile Association operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Utah

For Millard County, Utah taxpayers facing severe financial hardship, Currently Not Collectible (CNC) status offers a temporary reprieve from active IRS collection. To qualify, you must submit IRS Form 433-A, detailing your income, assets, and expenses. The IRS will compare your total documented necessary expenses against your income. For example, a single filer in Millard County might demonstrate hardship if their income is less than their combined allowable expenses, which could include a documented housing expense (e.g., $930.0 for a 1-bedroom FMR), plus $812 for food, $75 for healthcare (under 65), and $858 for one-car transportation, totaling $2675.0 per month in basic living costs. If your income falls below your documented allowable expenses, the IRS may place your account in CNC status under IRM 5.16.1. This effectively pauses collection and can lead to the release of an existing levy under IRC §6343. Importantly, while CNC status stops active collection, it does not extend the Collection Statute Expiration Date (CSED), which is generally 10 years from the date of assessment under IRC §6502.

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Frequently Asked Questions

For Millard County, Utah, the IRS does not provide a specific Local Standard for Housing and Utilities in its 2025 Collection Financial Standards. This means taxpayers must document their actual, necessary monthly housing and utility expenses for the IRS to review. However, the U.S. Department of Housing & Urban Development (HUD) publishes Fair Market Rent (FMR) data, which can provide a useful benchmark for what constitutes a reasonable housing expense in the area. For example, the HUD FY2025 FMR for a 1-bedroom unit in Millard County is $930.0, while a 2-bedroom unit is $1220.0. Taxpayers should gather all relevant documentation, such as lease agreements and utility bills, to substantiate their reported housing costs during the financial analysis on IRS Form 433-A.
To qualify for Currently Not Collectible (CNC) status in Utah, specifically in Millard County, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt without experiencing economic hardship. This involves submitting IRS Form 433-A, 'Collection Information Statement,' which details your income, assets, and all necessary living expenses. The IRS will compare your income to your allowable expenses, which include National Standards for Food, Clothing & Other (e.g., $812 for a single person), National Standards for Healthcare (e.g., $75 per person under 65), and Local Standards for Transportation (e.g., $858 for one car ownership and operating). If your documented necessary expenses exceed your monthly income, your account may be placed in CNC status under Internal Revenue Manual (IRM) 5.16.1, temporarily halting collection efforts.
When the IRS issues a wage levy (Form 668-W) in Millard County, Utah, the amount exempt from the levy is determined by IRS Publication 1494. For 2025, a single individual with zero dependents has a monthly exempt amount of $1096.67. If that single individual claims one dependent, the exempt amount increases to $1680.0 per month. For a married individual filing jointly with zero dependents, the exempt amount is also $1096.67, but with one dependent, it becomes $2286.67. The IRS generally follows federal Consumer Credit Protection Act (CCPA) limits, which typically restrict garnishment to 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less. However, IRS levies under IRC §6331 can be more aggressive, making understanding these specific exemption amounts critical.
Since the IRS does not provide a specific Local Standard for Housing and Utilities for Millard County, Utah, taxpayers must document their actual, necessary housing expenses. If your documented rent, for example, the HUD FY2025 Fair Market Rent of $1220.0 for a 2-bedroom unit, exceeds what the IRS might initially deem reasonable based on an internal review, you have the right to request a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10 provides the framework for such deviations, allowing the IRS to consider expenses that are necessary and reasonable for a taxpayer's particular circumstances, even if they exceed typical allowances. It is crucial to provide thorough documentation and a clear explanation of why your housing costs are necessary and cannot be reduced, especially given the lack of specific BLS shelter CPI data for this region.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED). This 10-year period typically begins from the date the tax was assessed, as outlined in Internal Revenue Code (IRC) §6502. While placing an account into Currently Not Collectible (CNC) status temporarily halts active collection efforts, it is important to understand that CNC status generally does not extend the CSED. Certain actions, such as filing for bankruptcy or an Offer in Compromise (Form 656), can toll (pause) the CSED, effectively giving the IRS more time to collect. However, merely being in CNC status does not pause this 10-year clock, which means that if your debt remains in CNC until the CSED expires, the IRS is legally barred from further collection.

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