Currently Not Collectible — Pause IRS Collection When You Can't Pay
Currently Not Collectible (CNC) status puts your account in a "hardship hold" — the IRS stops all collection activity because your expenses equal or exceed your income. It's a legitimate, legal status available to anyone who genuinely cannot pay.
How the IRS Handles This
The IRS reviews your financial information using Form 433-F. If your expenses exceed your income per IRS Collection Financial Standards, they grant CNC status.
DIY Steps to Resolve This
- 1
Document all monthly income (including any benefits)
- 2
Document all allowable expenses (per IRS CFS standards)
- 3
Call the IRS at 1-800-829-1040 and request hardship status
- 4
Monitor your CSED — the 10-year statute continues to run during CNC
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The above is an overview. Our full guide includes IRS forms, template letters, phone scripts, and step-by-step procedures — everything you need to resolve this yourself.
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