Currently Not Collectible

Currently Not Collectible is a classification by the IRS that stipulates that a taxpayer has no ability to pay his or her tax debts at this time. The IRS can make this declaration after reviewing supporting documentation and evidence.

A taxpayer may request "currently not collectible" status by submitting Form 433-F to an IRS Revenue Officer or the IRS Automated Collection System unit.

The benefit to being declared currently not collectible is that the IRS is forced to stop all collection activities, including levies and garnishments. They will  send an annual statement stating the amount of tax still owed, however this annual statement is not a bill.

The 10-year statute of limitations on tax collection continues to run during this time. If the IRS is unable to collect the tax within the 10-year statutory period, then your tax could expire.

To request currently not collectible status (AKA CNC or transaction code 530), you must prove to the IRS that you are unable to make monthly payments. In order to do this, you should compile the following information:

• Copies of paycheck stubs for the past two months
• Copies of current statements for any other income, including Social Security benefits, child or spousal support, pension or retirement income, etc.
• A copy of your real estate tax bill for every piece of property that you own (include the date you acquired the property and the cost basis of the property)
• Copies of utility bills, including gas, electricity, water, phone, etc.
• A copy of your mortgage statement or lease agreement that indicates your monthly payment
• Copies of credit card statements
• Copies of car payment statements
• Proof of any other stated monthly expenses, including food and other necessities, childcare, medical expenses, court ordered payments such as spousal or child support, etc.