Currently not collectible, or CNC, means the IRS stops most collection because paying would leave you unable to cover basic living costs. You still owe the full amount. Penalties and interest keep growing.
Who it fits
People whose income only covers basic living costs, with nothing left to pay the IRS.
- Who it fits
- Can't pay at all
- Cost
- No fee. The IRS may ask for Form 433-F, 433-A or 433-B.
- IRS form
- Form 433-F, 433-A or 433-B
What to know first
You still owe every dollar. CNC only pauses most collection.
Penalties and interest keep adding up until you pay the balance in full.
If you are due a federal refund, the IRS uses it to pay down what you owe.
The IRS may file a Notice of Federal Tax Lien to protect its claim on your property.
There is no set end date. The IRS may review your money later and start collecting again if things get better.
Call 800-829-1040 or the number on your notice. Have your income, monthly bills, bank accounts and assets ready.
Common questions
Does CNC make my tax debt go away?
No. You still owe the full amount. It is not forgiven or canceled.
How long does CNC last?
There is no fixed time. The IRS may look at your finances again later.
What forms might I need?
The IRS may ask for Form 433-F, Form 433-A for wage earners and self employed people, or Form 433-B for businesses.
Results depend on your situation. Not every case qualifies.
