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Thurston County, Nebraska IRS Wage Levy & Hardship Assistance

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

Understanding IRS Collection Standards in Thurston County, NE

When the IRS assesses your ability to pay a tax debt in Thurston County, Nebraska, they utilize a detailed financial analysis process, often initiated through IRS Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals. This form helps the IRS determine your 'disposable income' by comparing your gross income against allowable living expenses, derived from both National and Local Standards. For a single individual, the National Standard for Food, Clothing, and Other Expenses is $812 monthly. While specific local housing and utility standards for Thurston County, NE, are currently listed as N/A by IRS.gov Collection Financial Standards, taxpayers must document their actual, necessary expenses. If your income is insufficient to cover basic living costs, the IRS may determine that collection would cause economic hardship, as defined under Internal Revenue Code (IRC) §6343(a)(1)(D). These standards are meticulously derived from robust data sources, including the Bureau of Labor Statistics (BLS) Consumer Expenditure Survey, US Census Bureau American Community Survey, and Medical Expenditure Panel Survey, ensuring a data-driven approach to your financial evaluation.

Thurston County, NE Housing & Utilities Allowance vs. HUD Fair Market Rent

For taxpayers in Thurston County, Nebraska, the IRS Collection Financial Standards currently list 'N/A' for all household sizes under the Local Housing and Utilities category. This absence means the IRS will evaluate your actual, reasonable housing and utility expenses, rather than applying a predetermined standard. This is a critical point for taxpayers, as it necessitates thorough documentation of your monthly rent or mortgage, property taxes, insurance, and utility costs. For context, the U.S. Department of Housing and Urban Development (HUD) reports a Fair Market Rent (FMR) of $970.0 for a 2-bedroom unit in this area for FY2025. If your documented housing expenses exceed what the IRS might typically consider reasonable, Internal Revenue Manual (IRM) 5.15.1.10 outlines the process for requesting a deviation from standard allowances. Presenting evidence that your actual housing costs are necessary and reasonable, especially when they align with or are below HUD FMR data, can strengthen your case. Unfortunately, regional Shelter CPI (Consumer Price Index) year-over-year data for this specific region is not available from the Bureau of Labor Statistics to provide further economic context on housing cost changes.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides National Standards for critical living expenses. For Thurston County, NE residents, the National Standards for Food, Clothing, and Other Expenses range from $812 per month for a single person to $1,983 for a four-person household, with an additional $357 for each subsequent person. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is also a significant consideration; the National Standards for Out-of-Pocket Healthcare allow $75 per person per month for individuals under 65 and $153 per person per month for those 65 and over, derived from the Medical Expenditure Panel Survey. For transportation, the IRS Local Standards for Thurston County, NE, are $588 per month for the ownership costs of one car and $270 for operating costs in this region, totaling $858 per month for one vehicle. For two vehicles, the ownership allowance rises to $1,176, bringing the total to $1,446. These transportation allowances are based on Bureau of Labor Statistics data and American Automobile Association operating costs, ensuring realistic figures for commuters.

Qualifying for Currently Not Collectible (CNC) Status in Nebraska

For taxpayers in Thurston County, Nebraska, who demonstrate an inability to pay their tax debt without incurring economic hardship, Currently Not Collectible (CNC) status offers crucial temporary relief. To qualify, you must submit a comprehensive financial statement, typically IRS Form 433-A, which details your income, assets, and allowable expenses. The IRS will compare your total monthly income against your total allowable living expenses, which include the National Standards for Food ($812 for a single person), Healthcare ($75 for a single person under 65), and Transportation ($858 for one car), along with your documented actual housing costs (e.g., a 2-bedroom HUD FMR of $970.0 in Thurston County, NE). For a single filer in Thurston County, a basic calculation of allowable expenses could be $970.0 (housing) + $812 (food) + $75 (healthcare) + $858 (transportation) = $2715.0. If your income does not exceed these total allowable expenses, the IRS may place your account into CNC status. This means the IRS will temporarily stop active collection efforts, though interest and penalties continue to accrue. Internal Revenue Manual (IRM) 5.16.1 outlines the procedures for CNC status, and IRC §6343 permits the release of a levy if it creates economic hardship. Importantly, while in CNC status, the Collection Statute Expiration Date (CSED) under IRC §6502, which is typically 10 years from the assessment date, continues to run, meaning CNC status does not extend the IRS's time to collect your debt.

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Frequently Asked Questions

For Thurston County, Nebraska, the IRS Collection Financial Standards for Housing and Utilities are currently listed as N/A for all household sizes. This means the IRS will evaluate your actual, necessary housing and utility expenses rather than applying a fixed standard. It is crucial to meticulously document all your rent or mortgage payments, property taxes, insurance, and utility bills. For reference, the U.S. Department of Housing and Urban Development (HUD) reports a Fair Market Rent (FMR) of $970.0 for a 2-bedroom unit in this area for FY2025. If your actual expenses exceed typical local costs, you may need to provide justification under IRM 5.15.1.10 to ensure they are fully allowed.
To qualify for Currently Not Collectible (CNC) status in Nebraska, you must demonstrate to the IRS that you cannot pay your tax debt without experiencing economic hardship. This involves submitting IRS Form 433-A, Collection Information Statement, detailing your income, assets, and monthly expenses. The IRS will compare your total income against their allowable living expenses, which include National Standards for food, clothing, and other items (e.g., $812 for a single person), National Healthcare Standards (e.g., $75 for individuals under 65), and Local Transportation Standards (e.g., $858 for one car in Thurston County, NE). Since Thurston County has N/A for housing standards, your actual reasonable housing costs will be used (e.g., a 2-bedroom HUD FMR of $970.0). If your income does not exceed these total allowable expenses, your account may be placed in CNC status, as outlined in IRM 5.16.1.
When the IRS issues a wage levy (Form 668-W) in Thurston County, Nebraska, the amount they can take from your paycheck is determined by IRS Publication 1494, Table for Figuring Amount Exempt from Levy, for 2025. This publication outlines a specific amount of your wages that is exempt from levy, ensuring you retain funds for basic living expenses. For example, a single individual with no dependents has a monthly exempt amount of $1096.67. A married individual filing jointly with one dependent has a monthly exempt amount of $2286.67. The IRS can levy any earnings exceeding this exempt amount. This federal levy takes precedence over state wage garnishment laws, which typically follow the federal Consumer Credit Protection Act (CCPA) limits of 25% of disposable earnings or the amount by which disposable earnings exceed 30 times the federal minimum wage, whichever is less.
In Thurston County, Nebraska, the IRS Collection Financial Standards for Housing and Utilities are listed as N/A, meaning there is no fixed standard. Therefore, the IRS will consider your actual, necessary housing expenses. If your rent exceeds what the IRS might typically allow in other areas with established standards, you must be prepared to justify these costs. For instance, if you pay $1,200 for a 2-bedroom apartment while the HUD Fair Market Rent (FMR) for a 2-bedroom in Thurston County is $970.0, you will need to provide documentation showing this rent is necessary and reasonable for your living situation. Internal Revenue Manual (IRM) 5.15.1.10 allows for deviations from standard allowances when taxpayers can substantiate higher necessary expenses. Thorough documentation, such as lease agreements, utility bills, and proof of local rental market conditions, is essential to support your claim.
The IRS generally has 10 years to collect a tax debt, a period known as the Collection Statute Expiration Date (CSED), as mandated by Internal Revenue Code (IRC) §6502. This 10-year period typically starts from the date the tax was assessed. It is crucial to understand that while your account may be placed into Currently Not Collectible (CNC) status due to economic hardship in Thurston County, Nebraska, this status does not extend the CSED. The 10-year clock continues to run even if the IRS pauses active collection efforts. Therefore, pursuing CNC status can be a strategic move, as it provides temporary relief while potentially allowing the collection period to expire without the IRS taking further enforcement actions like wage levies (Form 668-W) or bank levies (Form 668-A). However, interest and penalties continue to accrue during this time.

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