IRS Hardship (Currently Not Collectible) Calculator
Last updated · Reviewed for accuracy against IRS.gov guidance
The IRS may place your account in Currently Not Collectible status when your allowable living expenses — based on its Collection Financial Standards — use up all of your income and you have little asset equity. Collection pauses, but the debt, interest and penalties remain and your refunds are kept.
Your allowable expenses use up your income and asset equity is low — a hardship review may be worth requesting.
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Get a free reviewHow hardship status is decided
To approve Currently Not Collectible status, the IRS compares your monthly income with your allowable expenses, and looks at whether you have equity in assets such as savings, a home or a vehicle. Allowable expenses come from the Collection Financial Standards effective 2026-06-29, plus necessary items like current taxes and health insurance. If the result shows no ability to pay, collection can be paused.
For small balances the IRS may approve CNC over the phone with basic information. Larger balances usually need Form 433-F or 433-A with documentation.
What this screen does
This tool is a quick screen. It totals the National Standards for your household, adds the housing amount you enter (which should be no more than your county's IRS housing standard), adds a transportation allowance and other necessary expenses, and subtracts the total from income. It then considers asset equity. For the full itemized version, use the allowable living expenses worksheet.
What to know before requesting CNC
CNC is a pause, not forgiveness. Interest keeps accruing, a lien may be filed, and refunds are applied to the balance. On the other hand, the 10-year collection statute generally keeps running, so for some people the balance eventually expires. If your situation is permanent — for example, retirement on fixed income — an Offer in Compromise may resolve the debt instead. Compare the two in CNC vs Offer in Compromise.
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Start the calculatorFrequently asked questions
What is Currently Not Collectible status?
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It's an IRS designation that pauses active collection when paying would leave you unable to meet basic living expenses. The debt isn't forgiven; interest and penalties continue.
Who qualifies for Currently Not Collectible?
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Generally people whose allowable living expenses equal or exceed their income and who have little or no equity in assets that could be sold or borrowed against.
How long does CNC status last?
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Until your finances improve. The IRS reviews income periodically, often using your tax returns, and can resume collection if your income rises.
Will the IRS still take my refund?
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Yes. The IRS generally keeps future refunds and applies them to the balance while you're in CNC status.
Does the collection statute keep running in CNC?
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Yes. The 10-year collection statute generally continues, so some balances expire while in CNC status.
Will a lien be filed?
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The IRS may file a Notice of Federal Tax Lien before placing a balance over $10,000 in CNC status.
Related
TaxSettlementCalculator.com is not a tax firm, law firm, CPA, or government agency and is not affiliated with the IRS or any state tax agency. Estimates are for educational purposes only and are not tax, legal, or financial advice. Results vary based on individual circumstances, and no outcome is guaranteed. We connect users with independent tax relief professionals.