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IRS Wage Levy & Hardship Relief in Washington County, Kansas

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

Understanding IRS Collection Standards in Washington County

Navigating IRS enforced collection in Washington County, Kansas, 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 for Wage Earners and Self-Employed Individuals), they calculate disposable income using National and Local Standards. For a single individual, the National Standard for Food, Clothing & Other is $812 per month, with a specific breakdown including $449 for food. While specific IRS Local Housing & Utilities Standards are not provided for Washington County, Kansas, taxpayers must substantiate their actual necessary housing expenses. The IRS acknowledges economic hardship under IRC §6343(a)(1)(D), which allows for the release of a levy if it creates an immediate economic hardship. These crucial figures are derived from authoritative sources like IRS.gov Collection Financial Standards, Bureau of Labor Statistics (BLS) data, and US Census Bureau American Community Survey information.

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

For Washington County, Kansas, the IRS Collection Financial Standards do not list a specific local housing and utilities allowance. This means taxpayers are generally expected to justify their actual, necessary housing expenses. In such cases, the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) data becomes a crucial benchmark. For FY2025, the HUD FMR for a 2-bedroom unit in Washington County is $890.0 per month. If a taxpayer's actual housing costs exceed this FMR, or if their total necessary expenses exceed their income, they may argue for a deviation from standard allowances under IRM 5.15.1.10. This requires substantiating the necessity of the higher expense. While regional Shelter CPI data for Washington County, KS, is not available from the Bureau of Labor Statistics to show year-over-year changes, the HUD FMR provides a solid foundation for establishing reasonable housing costs when negotiating with the IRS.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS provides National Standards for essential living expenses. For Washington County, Kansas, a single individual is allowed $812 monthly for Food, Clothing & Other, increasing to $1983 for a family of four. This National Standard is meticulously derived from the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare is another critical allowance; individuals under 65 are allowed $75 per person monthly, while those 65 and over receive $153 per person, based on data from the Medical Expenditure Panel Survey. Transportation allowances are also vital for taxpayers in Washington County. For one car, the IRS allows $588 for ownership costs and $270 for operating costs in the region, totaling $858 per month. For two cars, the allowance is $1176 for ownership, resulting in a total of $1446. These figures are based on BLS data and American Automobile Association operating costs, ensuring a comprehensive assessment of a taxpayer's ability to pay.

Qualifying for Currently Not Collectible (CNC) Status in Kansas

Achieving Currently Not Collectible (CNC) status in Kansas offers a temporary reprieve from IRS enforced collection actions like wage levies (Form 668-W) or bank levies (Form 668-A). To qualify, taxpayers in Washington County must file a detailed Form 433-A, demonstrating that their allowable monthly living expenses exceed their income, leaving no funds for tax payments. For example, a single filer in Washington County might show total allowable expenses including a reasonable housing cost such as the HUD FMR for a 2-bedroom unit at $890.0, plus the National Standards for food ($812), healthcare ($75), and transportation ($858 for one car), totaling $2635.0. If their net monthly income is less than this, they may qualify for CNC. Under IRM 5.16.1, the IRS will generally cease collection activities. Importantly, while CNC status provides relief, it does not extend the Collection Statute Expiration Date (CSED) defined by IRC §6502, which is typically 10 years from the assessment date. CNC status can also lead to the release of a levy under IRC §6343 if it causes economic hardship.

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Frequently Asked Questions

For Washington County, Kansas, the IRS Collection Financial Standards for Housing and Utilities are not specifically published as a local standard. This means the IRS will evaluate your actual, necessary housing expenses. A key reference point for what the IRS considers reasonable in areas without specific local standards is the U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR). For FY2025, the HUD FMR for a 2-bedroom unit in Washington County is $890.0 per month. If your actual rent and utilities exceed this amount, you will need to provide documentation and justification for why these higher expenses are necessary, appealing to the IRS's deviation policy outlined in IRM 5.15.1.10.
To qualify for Currently Not Collectible (CNC) status in Kansas, you must demonstrate to the IRS that you lack the financial ability to pay your tax debt. This involves submitting a comprehensive Form 433-A, detailing your income, assets, and monthly necessary living expenses. The IRS compares your documented income against their National and Local Collection Financial Standards. For instance, a single individual in Washington County would be allowed $812 for Food, Clothing & Other, $75 for healthcare (if under 65), and $858 for one car's transportation. For housing, in the absence of a specific IRS local standard, you'd justify your actual expenses, potentially using the HUD FMR of $890.0 for a 2-bedroom unit as a baseline. If your total allowable expenses exceed your net monthly income, the IRS may place your account in CNC status under IRM 5.16.1. This status signifies that collection would create an economic hardship as per IRC §6343(a)(1)(D).
When the IRS issues a wage levy (Form 668-W) in Washington County, Kansas, they are legally permitted under IRC §6331 to seize a portion of your disposable earnings. However, the IRS cannot take your entire paycheck. They must leave you with an amount exempt from levy, which varies based on your filing status and number of dependents. For 2025, according to IRS Publication 1494, a single individual with zero dependents is exempt from a levy on $1096.67 per month. A single individual with one dependent is exempt on $1680.0 per month. For a married couple filing jointly with one dependent, the exempt amount is $2286.67 per month. The IRS calculates the non-exempt portion of your wages and directs your employer to remit that amount. Kansas state wage garnishment laws also apply but typically follow federal limits, ensuring a protected amount remains for the taxpayer.
Since the IRS Collection Financial Standards do not list a specific local housing allowance for Washington County, Kansas, taxpayers must justify their actual, necessary housing expenses. The U.S. Department of Housing and Urban Development (HUD) Fair Market Rent (FMR) provides a useful benchmark; for FY2025, the 2-bedroom FMR is $890.0. If your actual rent and utilities exceed this amount, or what the IRS deems reasonable without a specific standard, you can request a deviation. According to IRM 5.15.1.10, taxpayers can argue for higher necessary expenses if they are justified, reasonable, and necessary to provide for the health and welfare of the taxpayer and their family. You will need to provide thorough documentation, such as lease agreements, utility bills, and a written explanation for why your specific housing costs are unavoidable and essential.
The IRS generally has 10 years from the date a tax liability is assessed to collect the debt. This period is known as the Collection Statute Expiration Date (CSED), as defined by IRC §6502. After this 10-year period expires, the IRS is legally prohibited from taking further collection actions. It's crucial to understand that certain actions can 'toll' or pause this 10-year clock, effectively extending the CSED. Examples include filing for bankruptcy, submitting an Offer in Compromise (Form 656), or requesting a Collection Due Process (CDP) hearing. However, being placed in Currently Not Collectible (CNC) status under IRM 5.16.1 does NOT typically extend the CSED, which is a significant advantage for taxpayers in Washington County, Kansas, who may qualify for this hardship status. It allows the statute to continue running while collection efforts are suspended.

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