Currently Not Collectible (CNC) Status
Temporary relief from IRS collections when you cannot afford to pay your tax debt
What is Currently Not Collectible Status?
Currently Not Collectible (CNC) status is an IRS hardship program that temporarily halts collection activities when the IRS determines you cannot afford to pay your tax debt. While in CNC status, the IRS will not levy your bank account, garnish your wages, or seize your assets.
CNC status provides breathing room to get back on your feet financially, though interest and penalties continue to accrue on your balance.
How to Qualify for CNC Status
To qualify for Currently Not Collectible status, you must demonstrate that paying your tax debt would cause economic hardship:
- Your monthly income barely covers necessary living expenses
- You have no assets the IRS could collect from
- Paying would prevent you from meeting basic needs (food, housing, medical)
- You can document your financial situation with bank statements and expenses
How Do I Apply for CNC Status?
Complete IRS Form 433-A or 433-F
Provide detailed financial information including income, expenses, assets, and debts
Gather Supporting Documentation
Bank statements, pay stubs, bills, and proof of necessary expenses
Submit Your Application
The IRS will review your financials and determine if you qualify for hardship status
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