CNC Resource Guide - Complete Eligibility & Process

Currently Not Collectible (CNC)

Temporarily pause IRS collection activities when you cannot afford to pay

What is CNC Status?

Currently Not Collectible (CNC) status tells the IRS that collecting from you would create economic hardship. The IRS temporarily stops collection activities, including wage garnishments and bank levies.

Who Qualifies?

Your monthly income barely covers basic living expenses
You have little to no assets
Paying would prevent you from meeting basic needs (food, housing, medical care)
You're unemployed or on fixed income (disability, Social Security)

How CNC Works

When granted CNC status:

IRS stops active collection (no levies, garnishments, or seizures)
Your debt continues to accrue penalties and interest
Status is temporary - IRS reviews every 1-2 years
Debt may expire after 10 years (statute of limitations)

Required Forms

Form 433-F or 433-A: Collection Information Statement showing your income and expenses
Supporting Documentation: Pay stubs, bank statements, bills

Pros and Cons

Advantages

Immediate relief from collection actions
No monthly payments required
May expire after 10 years
Can convert to other programs later

Disadvantages

Interest and penalties continue
Tax refunds may be seized
Status is temporary
Regular financial reviews required

Next Steps

If you believe you qualify for CNC status:

Complete your financial analysis on the Dashboard
Gather income and expense documentation
Complete Form 433-A using our tools
Submit to the IRS or work with a tax professional

Ready to apply? Visit the CNC Program Page to start your application.