Currently Not Collectible Status — When the IRS Pauses Collection
CNC isn't forgiveness — it's a hardship pause. Penalties keep running. But levies and wage garnishments stop.
Currently Not Collectible (CNC) status — IRS code 53 — pauses active collection when reasonable basic living expenses exceed income. It is the right move when you legitimately cannot pay.
Step-by-step
- 1
Build the CIS
Form 433-F for individuals; 433-A for self-employed.
- 2
Document allowable expenses
Use the National Standards plus actual housing, transportation, healthcare.
- 3
Submit and follow up
Phone request with documentation often resolves faster than mail.
Checklist
- Pull transcripts to confirm balance
- Build allowable-expense schedule
- Gather income proof (paystubs, profit/loss)
- Complete Form 433-F
- Call ACS or send package to revenue officer
Frequently Asked Questions
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