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IRS Wage Levy & Hardship Relief in Western Rockingham County, New Hampshire

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

Understanding IRS Collection Standards in Western Rockingham County, NH HUD Metro FMR Area

When facing IRS enforced collection actions, such as a wage or bank levy, understanding the IRS Collection Financial Standards is paramount. The IRS utilizes these standards, detailed on Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' to determine a taxpayer's ability to pay and calculate their disposable income. For residents of Western Rockingham County, New Hampshire, the IRS applies National Standards for categories like food and clothing, allowing a single individual $812 monthly for food, housekeeping, apparel, personal care, and miscellaneous expenses. However, for housing and utilities, the IRS explicitly states 'N/A' for this specific area in its Collection Financial Standards. This means taxpayers must be prepared to substantiate their actual housing expenses, which can lead to a stronger argument for economic hardship under IRC §6343(a)(1)(D). These crucial figures are derived from authoritative sources including IRS.gov, the Bureau of Labor Statistics (BLS), and the US Census Bureau, ensuring a data-driven approach to tax resolution.

Western Rockingham County, NH Housing & Utilities Allowance vs. HUD Fair Market Rent

For taxpayers in Western Rockingham County, New Hampshire, the absence of a specific IRS Local Standard for Housing & Utilities (listed as 'N/A' for all household sizes) means that actual, reasonable housing costs must be presented to the IRS. While the IRS does not provide a fixed allowance for this area, the U.S. Department of Housing & Urban Development (HUD) Fair Market Rent (FMR) offers a realistic benchmark. For instance, the HUD FY2025 FMR for a 2-bedroom residence in the Western Rockingham County, NH HUD Metro FMR Area is $2810.0 monthly. If your actual housing expenses, supported by documentation, exceed what the IRS might otherwise deem reasonable, you can request a deviation from standard allowances as permitted by Internal Revenue Manual (IRM) 5.15.1.10. This is especially relevant when no specific IRS local standard is provided. Demonstrating that your legitimate housing costs align with or even exceed the HUD FMR can significantly strengthen your argument for a higher allowable expense, particularly since regional shelter CPI data is not available for direct comparison in this area.

Food, Healthcare & Transportation Allowances

Beyond housing, the IRS Collection Financial Standards provide specific allowances for essential living expenses. For food, clothing, and other necessities, National Standards apply, allowing a single individual $812 per month, while a family of four can be allocated $1983. These figures are based on the Bureau of Labor Statistics Consumer Expenditure Survey. Healthcare costs are also accounted for, with a monthly allowance of $75 per person under 65 and $153 per person aged 65 and over, derived from the Medical Expenditure Panel Survey. For transportation in Western Rockingham County, New Hampshire, the IRS Local Standards (based on BLS data and American Automobile Association operating costs) permit $588 for one car ownership and an additional $270 for operating costs in this region, totaling $858 monthly for one vehicle. These specific allowances are critical when calculating your ability to pay and determining eligibility for collection alternatives like Currently Not Collectible status.

Qualifying for Currently Not Collectible (CNC) Status in New Hampshire

Achieving Currently Not Collectible (CNC) status offers a temporary reprieve from IRS enforced collection actions for taxpayers experiencing economic hardship in New Hampshire. To qualify, you must demonstrate to the IRS that your allowable monthly expenses equal or exceed your monthly income, leaving no funds available for tax payments. This is primarily determined through the submission of Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals.' For a single filer in Western Rockingham County, New Hampshire, a basic calculation might include a documented housing cost of $2810.0 (based on HUD FY2025 FMR for a 2-bedroom), plus $812 for National Standard food and other expenses, $75 for healthcare (under 65), and $858 for one-car transportation. If the total of these and other allowable expenses exceeds your income, the IRS may place your account in CNC status, leading to a levy release under IRC §6343. It's crucial to understand that CNC status does not forgive the debt; rather, it pauses collection efforts while the 10-year Collection Statute Expiration Date (CSED) under IRC §6502 continues to run. IRM 5.16.1 outlines the procedures for determining and monitoring CNC cases, emphasizing that the IRS will periodically review your financial situation.

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Frequently Asked Questions

For Western Rockingham County, NH HUD Metro FMR Area, the IRS Collection Financial Standards explicitly state 'N/A' for housing and utilities allowances across all household sizes. This means the IRS does not provide a predetermined local standard for this specific area. Instead, taxpayers must document and justify their actual, reasonable housing expenses. A strong reference point for legitimate costs is the U.S. Department of Housing & Urban Development (HUD) Fair Market Rent (FMR). For example, the HUD FY2025 FMR for a 2-bedroom residence in this area is $2810.0 per month. When this figure or your actual documented rent is presented on Form 433-A, the IRS will evaluate it for reasonableness, allowing for potential deviations from standard allowances under IRM 5.15.1.10.
To qualify for Currently Not Collectible (CNC) status in New Hampshire, you must demonstrate to the IRS that you lack the financial capacity to pay your tax debt after accounting for necessary living expenses. This process begins by submitting a comprehensive Form 433-A, 'Collection Information Statement for Wage Earners and Self-Employed Individuals,' detailing your income, assets, and allowable expenses. The IRS will compare your total monthly income against their National and Local Collection Financial Standards. For example, a single individual in Western Rockingham County, NH, would be allowed $812 for food and other necessities, $75 for healthcare (if under 65), and $858 for one-car transportation. If your legitimate housing expenses, such as the HUD FY2025 FMR of $2810.0 for a 2-bedroom in this area, along with other essential costs, exceed your income, the IRS may place your account in CNC status under IRM 5.16.1. This effectively pauses collection efforts.
If the IRS issues a wage levy (Form 668-W) in Western Rockingham County, New Hampshire, the amount taken from your paycheck is not a fixed percentage but is determined by specific exemption amounts outlined in IRS Publication 1494. For 2025, a single taxpayer with zero dependents is exempt from levy on $1096.67 per month, while a single taxpayer with one dependent is exempt on $1680.0 per month. The IRS calculates your disposable earnings and then exempts a portion based on your filing status and number of dependents, including yourself. Only the amount exceeding this exemption is subject to levy. This differs from state wage garnishment laws, which typically follow federal Consumer Credit Protection Act (CCPA) limits (25% of disposable earnings or the amount above 30 times the federal minimum wage). The IRS levy, governed by IRC §6331, is generally more aggressive as it only exempts a minimal amount for basic subsistence.
In Western Rockingham County, New Hampshire, the IRS Collection Financial Standards currently list 'N/A' for housing and utilities allowances, meaning there isn't a specific IRS standard to exceed. This situation actually provides an opportunity to justify your actual, reasonable housing expenses. If your rent, for example, is $2810.0 for a 2-bedroom, aligning with the HUD FY2025 Fair Market Rent for this area, you should present this figure on Form 433-A with supporting documentation. Under IRM 5.15.1.10, taxpayers can request a deviation from standard allowances if their actual necessary expenses are higher than the published standards or, in this case, when no standard is provided. Clearly documenting that your rent is a necessary and reasonable expense for your household size and location can be crucial in securing a higher allowable expense, impacting your ability to pay and eligibility for hardship status.
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 outlined in Internal Revenue Code (IRC) §6502. It is a critical deadline for both the IRS and taxpayers. While the IRS pursues collection actions like levies (IRC §6331) within this 10-year window, certain events can pause or extend the CSED. For instance, if your account is placed in Currently Not Collectible (CNC) status, collection efforts are temporarily suspended, but the CSED continues to run and is not extended by the CNC period itself. However, actions such as filing an Offer in Compromise (Form 656) or requesting a Collection Due Process (CDP) hearing can suspend the CSED. Understanding your CSED is vital for strategic tax resolution in Western Rockingham County, New Hampshire, as an expiring CSED can ultimately lead to the extinguishment of the tax liability.

Sources & Methodology