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IRS Wage Levy & Hardship Relief for Pulaski County, Missouri Taxpayers (2025)

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

Understanding IRS Collection Standards in Pulaski County, Missouri

When the IRS assesses your ability to pay back tax debt, they meticulously analyze your financial situation using Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This process determines your disposable income by subtracting allowable living expenses from your gross income. The IRS uses a combination of National and Local Standards to ensure a consistent, yet regionally adjusted, evaluation. For a single individual in Pulaski County, Missouri, the monthly National Standard for Food, Clothing, and Other Necessities is $812, derived from the Bureau of Labor Statistics Consumer Expenditure Survey. While specific local housing standards are not published for Pulaski County by the IRS, actual necessary housing expenses are critical. Demonstrating an inability to meet basic living needs can qualify you for economic hardship relief under Internal Revenue Code (IRC) §6343(a)(1)(D), potentially preventing or releasing an IRS levy. These standards are sourced from IRS.gov Collection Financial Standards, which integrates data from the BLS and US Census Bureau.

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

For Pulaski County, Missouri, the IRS does not publish specific Local Standards for Housing and Utilities, indicating an 'N/A' status in their Collection Financial Standards. In such cases, the IRS considers a taxpayer's actual, necessary housing expenses. For context, the HUD FY2025 Fair Market Rent (FMR) for Pulaski County indicates a 2-bedroom unit at $910.0 per month, and a 1-bedroom at $710.0. If your actual housing expenses, such as rent or mortgage, exceed the generally allowed amounts, you may be able to argue for a deviation from the standard. Internal Revenue Manual (IRM) 5.15.1.10 outlines the process for granting such deviations, requiring documentation that your expenses are necessary and reasonable. Given the 'N/A' status for IRS housing standards in this region, demonstrating your actual rent of $910.0 for a 2-bedroom residence, for example, becomes a strong basis for proving your necessary expense. Regional Shelter CPI data for Pulaski County is not available, which further emphasizes the reliance on documented actual costs.

Food, Healthcare & Transportation Allowances in Pulaski County

Beyond housing, the IRS allows for essential living expenses covering food, healthcare, and transportation. For residents of Pulaski County, Missouri, the National Standards for Food, Clothing, and Other Necessities provide a monthly allowance ranging from $812 for a 1-person household up to $1983 for a 4-person household, with an additional $357 for each extra person. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is covered by National Standards for Out-of-Pocket Healthcare, allowing $75 per person under 65 and $153 per person 65 and over monthly, derived from the Medical Expenditure Panel Survey. Transportation standards for Pulaski County allow for both ownership and operating costs. For a single car, the allowance is $588 for ownership and $270 for operating expenses, totaling $858 per month. For two cars, this increases to $1176 for ownership and $270 for operating, totaling $1446. These transportation figures are derived from BLS data and American Automobile Association operating costs, ensuring a realistic assessment of your essential travel needs.

Qualifying for Currently Not Collectible (CNC) Status in Missouri

If your income is insufficient to cover your necessary living expenses and also make payments on your tax debt, you may qualify for Currently Not Collectible (CNC) status. This status, detailed in IRM 5.16.1, temporarily halts active collection efforts, including wage levies (Form 668-W) and bank levies (Form 668-A), without resolving the underlying tax liability. To qualify in Pulaski County, Missouri, you must file a comprehensive Form 433-A, Collection Information Statement, demonstrating that your total allowable monthly expenses meet or exceed your monthly income. For a single filer, an example calculation might include: $710.0 for a 1-bedroom housing expense (based on HUD FMR), plus $812 for food and other necessities, $75 for healthcare, and $858 for one-car transportation, totaling $2455.0 in essential monthly expenses. If your net income is below this threshold, the IRS may place your account in CNC status. IRC §6343 mandates the release of a levy if it creates an economic hardship. While in CNC, the IRS's 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run, meaning CNC status does not extend the time the IRS has to collect your debt.

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Frequently Asked Questions

For Pulaski County, Missouri, the IRS does not publish a specific Local Standard for Housing and Utilities, indicating 'N/A' in their Collection Financial Standards. This means the IRS considers your actual, necessary housing expenses. For reference, the HUD FY2025 Fair Market Rent for a 1-bedroom unit in Pulaski County is $710.0 per month, and for a 2-bedroom unit, it is $910.0. When submitting your financial information on Form 433-A, you should document your actual, reasonable housing costs. If your housing expenses are higher than what an IRS agent initially considers reasonable, you can request a deviation, as outlined in IRM 5.15.1.10, by providing supporting documentation for these necessary costs.
To qualify for Currently Not Collectible (CNC) status in Missouri, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt while meeting your essential living expenses. This is primarily done by submitting a detailed Form 433-A, Collection Information Statement, which itemizes your income, assets, and expenses. The IRS will compare your monthly income to your allowable expenses, which include National Standards for food ($812 for a single person) and Local Standards for transportation ($858 for one car ownership and operating in Pulaski County). If your allowable expenses exceed your income, the IRS may place your account in CNC status under IRM 5.16.1. This status temporarily stops collection actions, including levies and garnishments, if they would create an economic hardship as per IRC §6343(a)(1)(D).
When the IRS issues a wage levy (Form 668-W) in Pulaski County, Missouri, they cannot take your entire paycheck. A portion of your wages is exempt from levy, calculated based on your filing status and number of dependents, as detailed in IRS Publication 1494. For 2025, a single taxpayer with no dependents has a monthly levy exemption of $1096.67. If that single taxpayer has one dependent, the exemption increases to $1680.0 per month. For a married couple filing jointly with one dependent, the exemption is $2286.67. Only the amount of your disposable earnings exceeding this exemption can be levied. The IRS initiates levies under IRC §6331, but you have rights to challenge the levy or request a release if it causes economic hardship under IRC §6343.
If your rent in Pulaski County, Missouri, exceeds the IRS's unstated housing standard (as it's 'N/A' for this area), you have a strong basis to argue for a deviation. The IRS allows taxpayers to claim actual, necessary expenses that exceed standard allowances, provided they can be substantiated. For example, if your actual rent for a 2-bedroom apartment is $910.0, aligning with HUD FY2025 Fair Market Rent, you would list this amount on your Form 433-A. Under IRM 5.15.1.10, you can request a deviation from the standard by providing documentation such as lease agreements, rent receipts, or mortgage statements. This helps demonstrate that your housing expense is reasonable and necessary for your household, preventing the IRS from artificially inflating your disposable income.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as defined by IRC §6502. This 10-year period typically starts from the date the tax was assessed. While your account is in Currently Not Collectible (CNC) status under IRM 5.16.1, the IRS will temporarily cease active collection efforts, including wage levies (Form 668-W) and bank levies (Form 668-A). Crucially, being in CNC status does not extend the CSED; the 10-year clock continues to run. This means that if the CSED expires while your account is in CNC, the IRS loses its legal authority to collect the debt. This makes CNC a valuable strategy for managing tax debt, especially when facing financial hardship that prevents payment within the statutory collection period.

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