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Runnels County, Texas: Navigating IRS Wage Levy & Hardship Status

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

Understanding IRS Collection Standards in Runnels County, Texas

For taxpayers in Runnels County, Texas, facing IRS collection actions, understanding the IRS Collection Financial Standards is crucial. These standards, used by the IRS to determine a taxpayer's ability to pay, are detailed on Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. The IRS calculates your disposable income by subtracting allowable living expenses, which are categorized into National and Local Standards. For a single individual in Runnels County, the National Standard for Food, Clothing & Other is $812 per month, with $449 allocated for food alone. While specific Local Housing & Utilities Standards are not published for Runnels County, TX, taxpayers must substantiate their actual housing costs, subject to IRS review. If your allowable expenses exceed your income, you may qualify for economic hardship relief under IRC §6343(a)(1)(D), potentially leading to a levy release or Currently Not Collectible (CNC) status. This critical data is derived from official sources like IRS.gov, Bureau of Labor Statistics (BLS), and the US Census Bureau.

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

Unlike many areas, the IRS Collection Financial Standards do not provide specific Local Housing & Utilities Allowances for Runnels County, TX (noted as $N/A for all household sizes). This means taxpayers must document their actual housing and utility expenses on Form 433-A for IRS consideration. In such cases, the Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data can serve as a valuable benchmark for reasonable housing costs. For instance, the HUD FY2025 FMR for a 2-bedroom residence in Runnels County is $1130.0 per month, while a 1-bedroom is $860.0. If your actual housing expenses exceed what the IRS deems reasonable, even in the absence of a published standard, you can request a deviation. Internal Revenue Manual (IRM) 5.15.1.10 outlines the process for requesting such deviations, requiring clear justification for expenses above standard amounts. Emphasizing that your actual, necessary rent aligns with or is even below the HUD FMR can strengthen your argument. Regional Shelter CPI data for this specific region is not available from the Bureau of Labor Statistics, further highlighting the need to rely on specific local data like HUD FMR and documented actual expenses.

Food, Healthcare & Transportation Allowances

In Runnels County, TX, the IRS applies National and Local Standards for various essential living expenses. For food, clothing, and other necessities, the National Standards are critical: a single person is allowed $812 per month (including $449 for food, $44 for housekeeping, $99 for apparel, $45 for personal care, and $175 for miscellaneous), while a family of four can be allowed up to $1983 per month. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare expenses also have a National Standard: $75 per month for individuals under 65 and $153 per month for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation, Runnels County residents fall under specific Local Standards. A taxpayer owning one car is allowed $588 for ownership costs and an additional $270 for operating costs, totaling $858 per month. For two cars, the allowance is $1176 for ownership, plus the $270 operating cost per vehicle, for a total of $1446. These transportation allowances are based on Bureau of Labor Statistics data and American Automobile Association operating costs.

Qualifying for Currently Not Collectible (CNC) Status in Texas

Achieving Currently Not Collectible (CNC) status in Runnels County, Texas, means the IRS agrees you cannot afford to pay your tax debt right now due to financial hardship. To qualify, you must demonstrate, usually by completing Form 433-A, Collection Information Statement, that your necessary monthly living expenses equal or exceed your monthly income. For a single filer in Runnels County, TX, this might involve allowable expenses such as a reasonable housing cost (e.g., using the HUD FMR 2-bedroom benchmark of $1130.0), plus $812 for food, clothing, and other items, $75 for healthcare (under 65), and $858 for one-car transportation. This sums to approximately $2875.0 per month in allowable expenses. If your total income is less than or equal to this amount, you may qualify. The IRS will verify your financial information. IRM 5.16.1 outlines the procedures for CNC status, which can lead to a levy release under IRC §6343. Importantly, CNC status does not forgive the debt; interest and penalties continue to accrue, and the IRS will review your financial situation periodically. However, it temporarily halts enforced collection actions and does not extend the Collection Statute Expiration Date (CSED), which is generally 10 years from assessment under IRC §6502.

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Frequently Asked Questions

For Runnels County, Texas, the IRS Collection Financial Standards for Housing & Utilities are listed as $N/A for all household sizes in 2025. This means there isn't a pre-determined standard amount the IRS automatically allows. Instead, taxpayers must submit their actual, reasonable housing and utility expenses on Form 433-A, Collection Information Statement. The IRS will then review these documented costs. As a reference point, the HUD FY2025 Fair Market Rent for a 1-bedroom apartment in Runnels County is $860.0, and for a 2-bedroom, it is $1130.0. These figures can help establish what constitutes a reasonable housing expense in the area when no specific IRS standard is provided.
To qualify for Currently Not Collectible (CNC) status in Texas, including Runnels County, you must demonstrate to the IRS that you cannot afford to pay your tax debt after covering necessary living expenses. This is primarily done by completing and submitting Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. On this form, you list your income, assets, and all monthly expenses according to IRS National and Local Collection Financial Standards. For example, a single person in Runnels County might have a National Standard allowance of $812 for food, clothing, and other items, plus a Local Standard of $858 for one-car transportation, and their actual, reasonable housing costs. If your total allowable expenses equal or exceed your monthly income, the IRS may place your account in CNC status, temporarily halting collection actions. IRM 5.16.1 details the procedures for CNC determinations.
When the IRS issues a wage levy (Form 668-W, Notice of Levy on Wages, Salary, and Other Income) in Runnels County, Texas, the amount taken from your paycheck is calculated based on specific exemptions outlined in IRS Publication 1494. The IRS does not take your entire paycheck. For 2025, a single taxpayer with zero dependents has a monthly exempt amount of $1096.67. If that single taxpayer claims one dependent, the exempt amount increases to $1680.0 per month. For a married taxpayer filing jointly with zero dependents, the exempt amount is also $1096.67, but with one dependent, it rises to $2286.67. The IRS will only levy the portion of your net disposable earnings that exceeds this exempt amount. Texas follows federal CCPA limits, ensuring that the IRS levy does not exceed the federal exemption thresholds.
Since the IRS does not publish specific Local Housing & Utilities Standards for Runnels County, TX (showing as $N/A), taxpayers must use their actual, necessary housing expenses on Form 433-A. If your rent, for example, is $1130.0 for a 2-bedroom home, which aligns with the HUD FY2025 Fair Market Rent for the area, this is a strong argument for its reasonableness. If your actual housing costs are higher than what the IRS might typically allow in other areas, or if an IRS Revenue Officer questions them, you can request a deviation from the standard. IRM 5.15.1.10 provides guidance on justifying expenses that exceed published standards. You would need to provide documentation and a clear explanation demonstrating that your housing costs are necessary and reasonable for your household size and local economic conditions in Runnels County, TX.
The IRS generally has 10 years to collect a tax debt, starting from the date the tax was assessed. This period is known as the Collection Statute Expiration Date (CSED), as defined by Internal Revenue Code (IRC) §6502. While the IRS can initiate enforced collection actions like wage levies (Form 668-W) or bank levies (Form 668-A) within this 10-year window, certain events can pause or extend the CSED. For instance, filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing can temporarily stop the collection clock. However, being placed in Currently Not Collectible (CNC) status, as discussed for Runnels County, Texas, typically does NOT extend the CSED. It merely pauses active collection efforts, allowing the 10-year collection period to continue running, offering a potential path to the expiration of the debt if your financial hardship persists.

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