---
title: Currently Not Collectible: When You Can't Pay the IRS
url: https://taxtruce.com/coverage/currently-not-collectible
updated: 2026-10-29
---

# Can't pay at all? Read this

The IRS can pause collection. The debt stays.

Updated October 8, 20262 sources[Fact checked](/editorial-standards)

The short answer

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

**The debt is not forgiven**

You still owe every dollar. CNC only pauses most collection.

**Interest keeps growing**

Penalties and interest keep adding up until you pay the balance in full.

**Your refund still goes to the debt**

If you are due a federal refund, the IRS uses it to pay down what you owe.

**A lien can still be filed**

The IRS may file a Notice of Federal Tax Lien to protect its claim on your property.

**The IRS checks back**

There is no set end date. The IRS may review your money later and start collecting again if things get better.

**How to ask**

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.

Source: [IRS: Temporarily delay the collection process](https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process)

How long does CNC last?

There is no fixed time. The IRS may look at your finances again later.

Source: [IRS: Temporarily delay the collection process](https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process)

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.

Source: [IRS: Temporarily delay the collection process](https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process)

Results depend on your situation. Not every case qualifies.

## More guides

[**What is currently not collectible status?**](/answers/what-is-currently-not-collectible-status)[**What form do I need for CNC status?**](/answers/what-form-do-i-need-for-cnc)[**Does interest still grow in CNC status?**](/answers/does-interest-grow-in-cnc)[**What happens if I owe the IRS and can't pay?**](/answers/what-happens-if-i-owe-the-irs-and-cant-pay)

## Sources

1. [IRS: Temporarily delay the collection process](https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process)
2. [IRS: How do I get a levy released?](https://www.irs.gov/businesses/small-businesses-self-employed/how-do-i-get-a-levy-released)

Other ways to get help

## Compare with the others

[Can't pay in full

### Offer in compromise

Ask the IRS to take less than you owe. Hard to get.

See offer in compromise](/coverage/offer-in-compromise)[Can pay over time

### Payment plan

Pay what you owe a little each month.

See payment plan](/coverage/installment-agreement)[Hit with penalties

### Penalty relief

Ask the IRS to remove late filing or late payment penalties.

See penalty relief](/coverage/penalty-abatement)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.