Currently Not Collectible (CNC) is an IRS status for people who cannot pay their tax debt because of financial hardship. The IRS temporarily suspends most collection, but you still owe the full amount, penalties and interest keep accruing, and the IRS may file a tax lien and keep your refunds (IRS: temporarily delay collection).
What is Currently Not Collectible status?
When you cannot pay your tax debt because of financial hardship, the IRS can place your account in Currently Not Collectible status. That means it temporarily suspends most collection activity. It is a pause, and the IRS is clear that the debt is not forgiven or cancelled.
What does the IRS ask for?
Before approving CNC, the IRS may ask for a collection information statement:
- Form 433-F, Collection Information Statement.
- Form 433-A, for wage earners and self-employed individuals.
- Form 433-B, for businesses.
What still happens while I am in CNC?
The IRS lists four things that may happen: it may review your finances later, it may resume collection if your ability to pay improves, it may file a notice of federal tax lien, and it may apply any federal refund to your debt. Penalties and interest continue to accrue until the balance is paid.
There is no fixed time limit on CNC. The IRS says it may review your financial condition from time to time to see whether you can start paying.
The IRS measures your expenses against its Collection Financial Standards. Housing, utilities and transportation allowances vary by location, so a Houston-area household is measured against the figures for where it lives.
How do I ask for CNC status?
The IRS says to call 800-829-1040 or the number on your bill or notice to request a temporary delay of collection or to discuss payment options. Have your income, monthly expenses, bank balances and a list of assets ready, because those are what the IRS will ask about.
CNC, a payment plan or an Offer in Compromise?
CNC is meant for people who cannot pay. If you can afford a monthly payment, look at a payment plan instead. If paying in full will never be realistic, an Offer in Compromise may settle the debt for less, though it has its own fee and eligibility rules. CNC fits the stretch when you cannot pay anything toward the debt right now. Our IRS relief options comparison lays out all three side by side.
Related help
- Tax Resolution & Settlement: You owe the IRS more than you can pay this month. We work out whether a payment plan, a settlement, a hardship hold or penalty relief fits, then deal with the IRS for you.
- Wage Garnishment Relief: The IRS is taking part of your paycheck, or has warned that it will. We move to get the levy released by setting up an arrangement the IRS has to honor.
- IRS Penalty Relief in 2026: First Time Abate and the New Automatic Exemption
- IRS relief options compared
Written by Tax Solution Pro Advisor (about the firm). General information, not advice for your situation. IRS rules change; each rule above links the IRS page it comes from.