Request IRS Currently Not Collectible status

CNC is a temporary collection delay, not debt forgiveness

The IRS may suspend most collection activity when paying would keep you from meeting necessary living expenses. You still owe the tax, penalties and interest continue, a federal tax lien notice may be filed, and a future federal refund may be applied to the balance.

1. Confirm that CNC matches the problem

Request CNC status when the tax debt is correct but you cannot pay any amount now without creating an economic hardship. The IRS evaluates your current income, necessary living expenses, assets, and access to funds. There is no application fee and no separate public application form titled “CNC request.”

CNC is different from a payment plan, which requires scheduled payments, and an offer in compromise, which asks the IRS to settle for less than the full amount. It is also different from disputing the underlying tax assessment.

2. File required returns and stay current

The IRS may require past-due returns before placing an account in hardship CNC status. Continue filing current returns on time even when you cannot pay in full. If you are self-employed or operate a business, stay current with estimated taxes and federal tax deposits when they apply. New unpaid liabilities can cause additional collection action and complicate the review.

3. Contact the correct IRS channel

Use the phone number on the latest IRS bill or collection notice. The IRS CNC page also directs individual taxpayers to call 800-829-1040. If a revenue officer or another IRS employee is assigned, use that employee’s current contact information. Do not mail a financial statement to an address copied from an unrelated notice.

Explain that you are requesting a temporary delay of collection because paying would prevent you from covering necessary living expenses. Record the date, the employee’s name or identification number, the tax periods discussed, and any deadline for documents.

4. Prepare a current financial picture

The IRS may ask for a Collection Information Statement and documents verifying assets, income, and expenses. Depending on the account, it may use:

Form 433-F, revised July 2024, for a streamlined financial statement used with many individual collection cases.
Form 433-A, revised June 2026, for wage earners and self-employed individuals when a more detailed statement is required.
Form 433-B, revised June 2026, for businesses.

Use the form the IRS employee or notice specifically requests. Form 433-A(OIC) and Form 433-B(OIC) belong to an offer in compromise and are not interchangeable with the regular collection forms.

5. Document income, assets, and necessary expenses

Gather recent pay statements, benefit records, bank and investment statements, vehicle and property information, loan balances, insurance, taxes, court-ordered payments, medical costs, housing, utilities, transportation, and other recurring expenses. The IRS uses Collection Financial Standards as guides for certain expense categories, but it also reviews facts and documentation.

Report all requested assets and income accurately. Do not send Social Security numbers, account numbers, full dates of birth, or financial documents to WhatDoIFile. Submit sensitive records only through the official channel the IRS gives you.

6. Explain the hardship clearly

Show the monthly amount available after necessary living expenses and explain unusual or unavoidable costs. A short statement should connect the records to the hardship: for example, loss of work, disability-related expenses, temporary income interruption, or essential housing and medical costs. CNC is not based only on the size of the balance or on a single income threshold.

7. Respond to follow-up requests

The IRS may request additional proof, ask about assets that could be sold or borrowed against, or propose another collection alternative. Answer by the stated date and keep copies. If the IRS determines that some payment is possible, it may discuss a payment plan or offer in compromise instead of CNC.

8. Confirm the result and understand what continues

Ask the IRS to confirm which tax periods were placed in CNC status. While the status is active, the IRS may review your finances later and resume collection if your ability to pay improves. It may still file a Notice of Federal Tax Lien, apply a federal tax refund to the debt, and send annual balance notices. Penalties and interest continue until the balance is paid or otherwise resolved.

CNC does not automatically extend a deadline in a levy, lien, appeal, refund, Tax Court, or other notice. Protect each deadline separately. If the IRS is about to take collection action that would create immediate hardship, contact the number on the notice and consider the Taxpayer Advocate Service when its criteria are met.