Halt All IRS Collection Activity — Legally
When paying your tax debt would leave you unable to meet basic living expenses, the IRS has a formal status that stops all collection. Immediately.
What Is Currently Not Collectible Status?
Currently Not Collectible (CNC) is an IRS designation that formally halts all collection activity — including levies, wage garnishments, bank account freezes, and threatening notices — when the IRS determines that collecting the debt would create genuine financial hardship.
While in CNC status, the 10-year IRS collection statute of limitations (the period during which the IRS can legally collect) continues to run. If the statute expires while you remain in CNC status, the debt may be wiped out entirely without payment.
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CNC is not a permanent solution — the IRS reviews your financial situation periodically, and if your income improves, they will resume collection efforts. But it provides critical breathing room during financial hardship and can be maintained for extended periods.
10 years
Maximum IRS collection window (CSED)
Debt may expire if you remain in CNC status long enough
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How CNC Status Works
Start Your CaseHardship Determination
The IRS evaluates your income against the IRS's National Standards for allowable living expenses. If your income barely covers these expenses, you likely qualify.
Collection Suspended
Once CNC status is granted, the IRS suspends all active collection actions. No levies, no garnishments, no notices.
Annual Review
The IRS may request an updated financial review each year. If your income has improved beyond the threshold, collection resumes.
Statute Continues
Crucially, the 10-year collection statute of limitations (CSED) keeps running during CNC status — unlike some other programs that toll it.
Who Qualifies for Currently Not Collectible Status?
Qualification is based on a strict financial analysis. The IRS uses standardized expense tables to evaluate your situation.
Don't self-disqualify
More taxpayers qualify than the IRS's initial rejection letters suggest. A professional evaluation takes 15 minutes and costs nothing.
Income at or below IRS standards
Your verified monthly income must not exceed the IRS's allowable expense standards (National and Local) for basic living.
No liquidatable assets
You should not have significant assets the IRS could seize and sell — home equity, investment accounts, retirement funds.
All returns filed
You must be compliant on filing — the IRS will not grant CNC if you have unfiled returns for any year.
Genuine financial hardship
Documented inability to pay basic expenses if forced to pay the tax debt — medical costs, housing, food, transportation.
How SympleTax Secures CNC Status for You
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Frequently Asked Questions
Everything you need to know about currently not collectible.
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