Free help from licensed tax pros. Not the IRS.Licensed tax pros in all 50 statesEspañol

What is the statute of limitations on state tax debt?

Updated October 8, 20261 sourceTaxTruce teamFact checked
The short answer

It depends on the state. Each state sets its own collection time limit. Check your state tax agency, or see your state hub on TaxTruce. The IRS limit is generally 10 years from assessment, but that does not apply to state debt.

Words to know

Assessment
When the IRS records a tax you owe on its books. The 10 year collection clock starts here.

Sources

  1. IRS Internal Revenue Manual 5.1.19: Collection statute expiration

Run the numbers with our free tax tools, like the penalty and payment plan math.

See your options

A few questions. A tax pro calls you back.

Free tools: penalty calculator, 10 year clock, IRS offer data

Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.