IRS 10 year collection clock

How the 10 year clock works

The IRS can try to collect a tax for up to 10 years from the date it was assessed. Each tax year has its own date.

What pauses or adds time

• A pending payment plan request, and 30 days more if it is turned down.
• A pending offer in compromise, plus 30 days if it is turned down, and any appeal.
• Bankruptcy while it is open, plus 6 months after it ends.
• A collection due process hearing, from the day the IRS gets your request.
• An innocent spouse claim, for the spouse who asked.

Results depend on your situation. Not every case qualifies.

This is an estimate based on public IRS rules and rates as of October 1, 2026. Your IRS notice or online account shows your real balance.

How the 10 year collection clock works

The IRS generally has 10 years from the date a tax is assessed to collect it. Each tax year and each extra assessment has its own date.

Some events pause or extend the clock. A pending payment plan request, a pending offer in compromise, and certain other events can add time.

Your account transcript shows the assessment dates. This is an estimate based on public IRS rules and rates. Your IRS notice or online account shows your real balance.

Common questions