Currently Not Collectible:
Pause IRS Collection Activity
When paying the IRS would leave you unable to cover basic living expenses, Currently Not Collectible status — also known as Status 53 — can put your account on hold. It stops levies and wage garnishments and gives you breathing room while your finances recover. In some cases the collection statute expires while you are in CNC, wiping out the balance entirely. See our flat-fee pricing →
What is Currently Not Collectible status with the IRS?
CNC status temporarily pauses IRS collection activity when your monthly income does not exceed your allowable living expenses. The IRS stops levies and garnishments while CNC is active. It is reviewed annually and ends when your financial situation improves. It does not reduce what you owe.
What is Currently Not Collectible Status?
Currently Not Collectible is an IRS account status applied when a taxpayer cannot pay their tax debt without sacrificing necessary living expenses. Internally the IRS codes it as Status 53. Once your account is placed in CNC, the IRS suspends enforced collection: no new levies on your wages or bank accounts and no asset seizures.
CNC is not forgiveness. The debt does not disappear, and interest continues to add up. What CNC buys you is time and protection. And because the collection statute — generally ten years — keeps running during CNC, taxpayers whose hardship lasts long enough may see the remaining balance expire and be written off permanently.
How the IRS Decides You Qualify
CNC eligibility comes down to a financial analysis. The IRS compares your monthly income to your allowable living expenses using national and local standards. If little or nothing is left over, you likely qualify.
The IRS uses Collection Financial Standards for housing, food, transportation, and healthcare. If your necessary expenses consume essentially all of your income, paying the IRS would create a hardship and your account can be placed in CNC.
Who Typically Qualifies
Fixed or Low Income
Retirees on Social Security or taxpayers whose income barely covers necessary living expenses.
Recent Job Loss
Taxpayers who lost employment or had income drop sharply and cannot make payments right now.
Serious Medical Situation
Those with major medical expenses or disabilities that consume available income.
Temporary Hardship
Anyone in a short-term crisis who needs collection paused while they stabilize.
What You Should Know Before Requesting CNC
How to Request Currently Not Collectible Status
Frequently Asked Questions
What is Currently Not Collectible status?
Currently Not Collectible (CNC), also called Status 53, is an IRS designation for taxpayers who cannot pay their tax debt without financial hardship. While in CNC, the IRS stops active collection such as levies and garnishments, though the debt remains and interest continues to accrue.
Does the IRS forgive debt in Currently Not Collectible status?
No. CNC pauses collection rather than erasing debt. But the collection statute clock keeps running while you are in CNC, so if the statute expires before your finances improve, the remaining balance can be written off permanently.
How long does Currently Not Collectible status last?
CNC is temporary and reviewed periodically. The IRS monitors your reported income and may remove the status if your financial situation improves above a closing threshold.
Can the IRS still file a tax lien while I am in CNC?
Yes. CNC stops active collection like levies and garnishments, but the IRS can still file a Notice of Federal Tax Lien to protect its interest in your property while you are in CNC.
Romy Cruz, EA
Licensed Enrolled Agent
Licensed Enrolled Agent (EA) · 15 Years IRS Tax Resolution
Romy helps individuals and businesses resolve IRS tax issues including liens, levies, installment agreements, penalty relief, and offers in compromise.
Content is reviewed periodically for accuracy and updated to reflect current IRS guidance and regulations.
See If You Qualify for a Collection Pause
Our $399 case review runs the same hardship analysis the IRS uses to determine whether your account qualifies for Currently Not Collectible status — and whether the statute could expire in your favor.