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Pulaski County, Illinois IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Pulaski County

Navigating IRS enforced collection in Pulaski County, Illinois, requires a precise understanding of the Collection Financial Standards. When the IRS evaluates a taxpayer's ability to pay, typically through Form 433-A, Collection Information Statement, they calculate disposable income using a combination of National and Local Standards. For a single individual in Pulaski County, the National Standard for Food, Clothing, and Other Necessities is $812 per month, while a family of four is allotted $1983. It is crucial to note that the IRS does not provide a specific housing and utilities allowance for Pulaski County, IL, making the local housing market data, such as a 2-bedroom Fair Market Rent of $1280.0, highly relevant for establishing reasonable expenses. If economic hardship, as defined by IRC §6343(a)(1)(D), can be demonstrated, the IRS may be compelled to release a levy. These standards are derived from authoritative sources including IRS.gov, the Bureau of Labor Statistics (BLS), and the U.S. Census Bureau, ensuring a data-driven approach to tax resolution.

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

For residents of Pulaski County, Illinois, the IRS Collection Financial Standards currently list 'N/A' for the Housing and Utilities Local Standard. This absence means taxpayers must proactively demonstrate their actual, reasonable, and necessary housing expenses when completing Form 433-A. For context, the U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data for Pulaski County, showing a 2-bedroom apartment at $1280.0 per month. If your actual housing costs align with or are below the HUD FMR, it strengthens your argument for allowance. When actual expenses exceed the standard (or in this case, a non-existent standard), taxpayers in Pulaski County, IL, can request a deviation under Internal Revenue Manual (IRM) 5.15.1.10, providing compelling documentation. While regional shelter CPI data from the Bureau of Labor Statistics is not available for this specific region, the HUD FMR serves as a valuable benchmark for local housing costs, supporting a deviation argument.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides National Standards for essential living costs. For food, clothing, and other necessities, a single person in Pulaski County, IL, is allowed $812 per month, which includes $449 for food, $44 for housekeeping supplies, $99 for apparel and services, $45 for personal care products, and $175 for miscellaneous items. This allowance can increase to $1983 for a four-person household, based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is covered by National Standards for out-of-pocket medical expenses, allowing $75 per month for individuals under 65 and $153 per month for those 65 and over, as derived from the Medical Expenditure Panel Survey. For transportation in Pulaski County, IL, the Local Standards allow $588 for one car ownership and $270 for operating costs, totaling $858 per month. For two cars, the total allowance is $1446 per month, reflecting data from the BLS and American Automobile Association (AAA) operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Illinois

Achieving Currently Not Collectible (CNC) status in Pulaski County, Illinois, offers a temporary reprieve from IRS enforced collection. To qualify, taxpayers must complete and submit Form 433-A, Collection Information Statement, detailing all income, assets, and expenses. The IRS then compares your total monthly income against your allowable expenses using the National and Local Collection Financial Standards. For a single filer in Pulaski County, IL, a hypothetical calculation might include: $1280.0 for housing (based on 2BR HUD FMR as a reasonable local cost), $812 for food/clothing/other, $75 for healthcare (under 65), and $858 for transportation (one car ownership and operating). If your total allowable expenses ($3025.0 in this example) exceed your net disposable income, you may qualify for CNC status under IRM 5.16.1. When CNC is granted due to economic hardship, the IRS is required by IRC §6343 to release levies. It is critical to understand that while CNC halts active collection, it does not stop interest and penalties from accruing, nor does it extend the Collection Statute Expiration Date (CSED) under IRC §6502, which is typically 10 years from the tax assessment date.

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Frequently Asked Questions

For Pulaski County, Illinois, the IRS Collection Financial Standards for Housing and Utilities currently list 'N/A' for all household sizes. This means there isn't a pre-set amount the IRS automatically allows for housing in this specific area. However, the U.S. Department of Housing and Urban Development (HUD) provides Fair Market Rent (FMR) data for Pulaski County, IL, which can serve as a benchmark for reasonable housing costs. For instance, the HUD FMR for a 1-bedroom apartment is $1140.0, and for a 2-bedroom, it is $1280.0. If your actual housing expenses are reasonable and necessary, you can request a deviation from the standard (or lack thereof) under IRM 5.15.1.10 when submitting Form 433-A, ensuring your actual costs are considered by the IRS.
To qualify for Currently Not Collectible (CNC) status in Illinois, including Pulaski County, you must demonstrate to the IRS that you lack the ability to pay your tax debt due to economic hardship. This involves preparing and submitting Form 433-A, Collection Information Statement, which details your income, assets, and all monthly expenses. The IRS will compare your total monthly income against your allowable expenses, which are determined by the National and Local Collection Financial Standards. For example, a single individual in Pulaski County, IL, is allowed $812 for food, clothing, and other necessities, and $858 for one-car transportation. If your allowable expenses exceed your net disposable income, the IRS may place your account in CNC status under IRM 5.16.1. This temporarily stops active collection efforts, although your tax liability, including interest and penalties, will continue to accrue.
When the IRS issues a wage levy (Form 668-W, Notice of Levy on Wages, Salary, and Other Income) in Pulaski County, IL, they cannot take your entire paycheck. Federal law, specifically IRC §6331, mandates that a portion of your wages must be exempt from the levy to cover basic living expenses. The exact exempt amount depends on your filing status and the number of dependents you claim. According to IRS Publication 1494 for 2025, a single individual with zero dependents has $1096.67 per month exempted from levy, while a married individual filing jointly with one dependent has $2286.67 exempted. The IRS calculates the non-exempt portion, which is then sent directly to the IRS by your employer. This differs from state wage garnishment limits, which typically follow the federal CCPA limits of 25% of disposable earnings or the amount above 30 times the federal minimum wage.
In Pulaski County, Illinois, the IRS Collection Financial Standards do not provide a specific housing allowance, showing 'N/A' for all household sizes. This means that if your rent is higher than what the IRS might implicitly consider reasonable, you are not necessarily out of options. You must document your actual, necessary, and reasonable housing expenses on Form 433-A. For instance, if your rent is $1280.0 for a 2-bedroom apartment, which aligns with HUD Fair Market Rent data for Pulaski County, IL, you should provide proof of this expense. Under IRM 5.15.1.10, you can request a deviation from the standard (or lack thereof), arguing that your actual expenses are essential for your health and welfare. Providing bank statements, lease agreements, and utility bills will be crucial to support your claim for higher housing costs.
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. It is a critical deadline for both the IRS and taxpayers in Pulaski County, IL. While being placed in Currently Not Collectible (CNC) status can halt active collection efforts, it is vital to understand that CNC status itself does not extend the CSED. Certain actions, such as filing an Offer in Compromise (Form 656) or requesting a Collection Due Process (CDP) hearing, can pause or extend the CSED. For taxpayers in CNC status, the 10-year clock generally continues to run, making it a strategic option for those with limited ability to pay as the CSED approaches.

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