Currently Not Collectible (CNC)
An IRS status granted when a taxpayer cannot afford to pay their tax debt without causing financial hardship.
Full Definition
Currently Not Collectible (CNC) is a status the IRS may place an account in when a taxpayer cannot pay a tax debt because of financial hardship. The IRS states that in CNC status it has temporarily suspended MOST collection activities — not all. Three things it names as continuing: penalties and interest accrue until the balance is paid in full, it may file a Notice of Federal Tax Lien to protect the government's interest in your property, and it will apply any federal tax refund you are due to your unpaid tax debt. You still owe the full amount; the IRS states the debt is not forgiven or cancelled. There is no fixed time period, and the IRS states it may review your financial situation later and resume collection if your ability to pay improves. Before approving a delay it may ask for a Collection Information Statement — Form 433-F, 433-A or 433-B — and documents verifying income, living expenses, bank accounts and assets.
What to do next
Check the notice or letter you actually received: the dates and instructions printed on it govern, not this page. The IRS page linked in Sources is the authority on the rule itself.
Sources
- Temporarily delay the collection process — Internal Revenue Service, retrieved 2026-08-21
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.