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Roosevelt County, Montana IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Roosevelt County

Navigating IRS collection actions in Roosevelt County, Montana, requires a precise understanding of the IRS Collection Financial Standards. When the IRS evaluates a taxpayer's ability to pay, typically through Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals, they analyze disposable income by comparing gross income against a set of allowable expenses. These expenses are categorized into National Standards (Food, Clothing & Other, Healthcare) and Local Standards (Housing & Utilities, Transportation). For a single individual in Roosevelt County, the National Standard for Food, Clothing & Other is $812 per month, derived from Bureau of Labor Statistics (BLS) Consumer Expenditure Survey data. While specific IRS Local Standards for Housing & Utilities are not provided for Roosevelt County, Montana, the IRS allows for actual, reasonable expenses to be claimed. This data, sourced from IRS.gov, BLS, and US Census Bureau, is crucial for establishing an economic hardship, which under IRC §6343(a)(1)(D), can justify the release of a levy if it creates an immediate economic hardship.

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

For Roosevelt County, Montana, the IRS Collection Financial Standards do not provide a specific fixed monthly allowance for Housing & Utilities. This 'N/A' designation means taxpayers can claim their actual, necessary housing and utility expenses, provided they are deemed reasonable by the IRS. A crucial benchmark for reasonableness is the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data for Roosevelt County, MT. For instance, the HUD FY2025 FMR for a 1-bedroom unit is $940.0 per month, and a 2-bedroom unit is $1230.0 per month. If your actual housing costs exceed the HUD FMR, or if you believe the FMR does not adequately reflect your necessary expenses, you may be able to argue for a deviation from standard allowances. Internal Revenue Manual (IRM) 5.15.1.10 outlines the procedures for considering such deviations, especially when local economic factors, even without specific regional Shelter CPI data (which is not available for this region from the Bureau of Labor Statistics), demonstrate higher costs. Documenting these actual costs is vital for your case.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS considers National Standards for Food, Clothing & Other, and Healthcare, alongside Local Standards for Transportation. For Roosevelt County residents, the National Standard for Food, Clothing & Other ranges from $812 for a single person to $1983 for a four-person household, based on the Bureau of Labor Statistics Consumer Expenditure Survey. For each additional person beyond four, an allowance of $357 is provided. Healthcare allowances, derived from the Medical Expenditure Panel Survey, are $75 per person monthly for those under 65 and $153 for those 65 and over. Transportation allowances for Roosevelt County, MT, are based on IRS Local Standards, reflecting Bureau of Labor Statistics data and American Automobile Association operating costs. If you own one car, the allowance is $588 for ownership and $270 for operating costs, totaling $858 per month. For two cars, the ownership allowance is $1176, plus $270 for operating costs, totaling $1446 per month. These specific allowances play a critical role in determining your disposable income for IRS collection purposes.

Qualifying for Currently Not Collectible (CNC) Status in Montana

Achieving Currently Not Collectible (CNC) status in Montana signifies that the IRS has determined you lack the financial ability to pay your tax debt. To qualify, taxpayers in Roosevelt County must submit a comprehensive financial disclosure, typically on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. The IRS will compare your total monthly income against your total allowable expenses, including the specific National and Local Standards. For example, a single filer in Roosevelt County with a 2-bedroom housing cost around the HUD FMR of $1230.0, combined with the National Standard of $812 for Food, Clothing & Other, $75 for healthcare (under 65), and $858 for one-car transportation, would have total allowable expenses of $2925.0 ($1230.0 + $812 + $75 + $858). If your income does not exceed this total, you may qualify for CNC. IRM 5.16.1 outlines the procedures for CNC determinations, and qualifying for this status can lead to the release of an IRS levy under IRC §6343. Importantly, while CNC status pauses active collection, it does not extend the Collection Statute Expiration Date (CSED) under IRC §6502, which generally limits the IRS to 10 years to collect a tax debt.

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Frequently Asked Questions

For Roosevelt County, Montana, the IRS Collection Financial Standards do not establish a fixed housing allowance. Instead, the IRS allows taxpayers to claim their actual, necessary housing and utility expenses. These expenses must be reasonable and verifiable. A key reference point for what the IRS considers 'reasonable' in the absence of a specific local standard is the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data. For FY2025 in Roosevelt County, the HUD FMR for a 1-bedroom unit is $940.0, and for a 2-bedroom unit, it is $1230.0. If your actual housing costs exceed these amounts, you may need to provide additional documentation to justify the expenses, potentially seeking a deviation under IRM 5.15.1.10.
To qualify for Currently Not Collectible (CNC) status in Montana, you must demonstrate to the IRS that you lack the current ability to pay your tax debt. This process begins by submitting a detailed financial statement, typically Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. The IRS will compare your total monthly income against your allowable living expenses, which include both National Standards (like $812 for a single person's Food, Clothing & Other) and Local Standards (such as $858 for one-car transportation in Roosevelt County). If your allowable expenses meet or exceed your monthly income, the IRS may place your account in CNC status. This decision is guided by procedures outlined in IRM 5.16.1 and can result in the release of certain levies under IRC §6343 if they are causing economic hardship.
When the IRS issues a wage levy (Form 668-W, Notice of Levy on Wages, Salary, and Other Income) in Roosevelt County, Montana, they cannot take your entire paycheck. Federal law, specifically IRS Publication 1494, Table for Figuring Amount Exempt from Levy, establishes a minimum exempt amount based on your filing status and number of dependents. For 2025, a single taxpayer with zero dependents is exempt from levy on $1096.67 of their monthly wages. A single taxpayer with one dependent is exempt on $1680.0 per month. For married filing jointly with one dependent, the exemption rises to $2286.67 per month. Any earnings above this exempt amount are subject to the levy. Montana generally follows federal Consumer Credit Protection Act (CCPA) limits, which cap garnishments at 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less.
Since the IRS Collection Financial Standards list 'N/A' for Housing & Utilities in Roosevelt County, Montana, it means the IRS allows you to claim your actual, necessary housing and utility expenses, provided they are reasonable. If your rent exceeds typical benchmarks, such as the HUD FY2025 Fair Market Rent of $1230.0 for a 2-bedroom unit in Roosevelt County, you can still justify these higher costs. You must provide clear documentation and a compelling explanation for why your specific housing expenses are necessary and reasonable given your circumstances. Internal Revenue Manual (IRM) 5.15.1.10 provides guidance on requesting deviations from standard allowances. Presenting a well-documented case demonstrating that your higher housing costs are essential for maintaining your health and welfare is crucial for securing approval from the IRS.
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 defined by Internal Revenue Code (IRC) §6502. It is a critical deadline, as once the CSED expires, the IRS can no longer legally pursue collection of that specific tax liability. While actions like filing for Currently Not Collectible (CNC) status in Roosevelt County, Montana, can halt active collection efforts, CNC status does not extend the CSED. However, certain events, such as filing for bankruptcy, submitting an Offer in Compromise (Form 656), or living outside the U.S. for extended periods, can 'toll' or temporarily pause the running of the CSED, effectively giving the IRS more time to collect. Understanding your CSED is a vital component of any long-term tax resolution strategy.

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