Temporarily delay the collection process

If you cannot pay your tax debt due to financial hardship, we may temporarily delay collection until your financial condition improves.

How it works

If you cannot pay due to financial hardship, we may place your account in Currently Not Collectible (CNC) status, which means:

• We have temporarily suspended most collection activities.
• You still owe the full amount of your tax debt. It is not forgiven or cancelled.
• Penalties and interest continue to accrue until you pay your balance in full.

Required information

Before approving a temporary delay, we may ask for financial information to determine if you qualify for CNC status.

You may need to complete one of the following forms:

• Form 433-F, Collection Information Statement PDF
• Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals PDF
• Form 433-B, Collection Information Statement for Businesses PDF

We may also ask for documents  to verify your:

• Income
• Monthly living expenses
• Bank accounts
• Property and other assets

While in CNC status

If your account is in CNC status, the following may occur:

• We may review your financial situation later.
• We may resume collection if your ability to pay improves.
• We may file a Notice of Federal Tax Lien to protect the government’s interest in your property.
• We may apply your federal tax refund to your tax debt.

Other payment options

If you cannot pay your balance in full and do not qualify for CNC status, you may qualify for other payment options:

• You can pay your tax debt over time with a payment plan.
• You can apply to settle your tax debt with an Offer in Compromise.

How to request CNC status

To request a temporary delay of collection or discuss payment options:

• Call 800-829-1040.
• Or call the phone number on your bill or notice.

For more information, read about the collection process for taxpayers filing and/or paying late.

 

Frequently asked questions

Does CNC status eliminate my tax debt?

No. You still owe the full amount.

Do penalties and interest stop?

No. Penalties and interest continue to accrue until your balance is paid in full.

How long does CNC status last?

There is no fixed time period. We may review your financial condition periodically to determine whether you can make payments.

Will the IRS file a Notice of Federal Tax Lien?

We may file a Notice of Federal Tax Lien to protect the government’s interest.

Will the IRS take my refund?

If you are due a federal tax refund, then we will apply it to your unpaid tax debt.