---
title: IRS 10 Year Collection Statute Calculator | TaxTruce
url: https://taxtruce.com/tools/collection-clock
updated: 2026-10-29
---

# IRS 10 year collection clock

See when the IRS may stop collecting.

Collection may end around

May 20, 2033

Base period**10 years**

Paused time added**0 months**

Months left**79**

Estimate only. Many things can move the date.

## 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.

## Sources

1. [IRS Publication 594: The IRS collection process](https://www.irs.gov/pub/irs-pdf/p594.pdf)
2. [Taxpayer Advocate Service: your collection statute date](https://www.taxpayeradvocate.irs.gov/news/tax-tips/understanding-your-collection-statute-expirationdate/2026/04/)

## 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

Can I just wait it out?

Interest, liens and levies keep going until the date passes. A pending offer or plan request can also push the date back.

Does a lien end when the clock ends?

The IRS must release a levy if the time to collect ended before the levy was issued.