IRS CP298 Notice
Notice of Intent to Levy Social Security Benefits
The IRS says it intends to take up to 15% of Social Security benefits. Calling Social Security will not stop it.
What is CP298? CP298 tells you the IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes.
What This Notice Means
CP298 tells you the IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes.
This is a pre-levy notice: the IRS states an intention, not a completed action. The 15% figure is the IRS's own on this page, and it is a ceiling on the benefit levy rather than a description of what will be taken.
The single most useful thing on the IRS page is who to call, and who not to. Its answer to "Should I contact the Social Security Administration?" is: "No, contact the number listed on the notice. The SSA can't stop the levy or assist you in resolving the tax issue."
Why You Received This Notice
- 1The IRS states this notice is about unpaid taxes.
Important Deadline
The IRS does not state a number of days on the CP298 page. Read the date printed on your own notice.
The page names Form 12153, Request for a Collection Due Process or Equivalent Hearing, among its helpful information, and does not give a deadline for it.
What You Should Do
- Read the notice. The IRS states it explains its actions.
- Pay what you owe, or request a payment plan if you cannot pay the full amount.
- Contact the IRS at the number listed on the notice — not the Social Security Administration.
- The IRS also names the offer in compromise, and Form 2848 to authorize someone to contact it on your behalf.
Resolution Options That May Help
What NOT to Do
- Do NOT call the Social Security Administration about this. The IRS states the SSA cannot stop the levy or help resolve the tax issue.
- Do NOT read 15% as the amount that will be taken. The IRS states it intends to levy UP TO 15%.
- Do NOT assume a benefit levy cannot be addressed. The IRS names payment plans and the offer in compromise on this notice.
Frequently Asked Questions
Should I contact the Social Security Administration?
Will the IRS take 15% of my benefit?
What if I cannot pay?
Need Help With This Notice?
Use our free tools to understand your options and connect with professionals who can help.
Related Notices
Recommended Next Steps
- Find the number and the date printed on your notice.
- Call the IRS at that number, not the SSA.
- If you cannot pay in full, the IRS states you can apply online for a payment plan.
- The page names Form 9465, Installment Agreement Request, and Form 12153 among its reference material.
What this page does not say
- The IRS publishes CP91 and CP298 as separate notices with near-identical subject matter — both state an intent to levy up to 15% of Social Security benefits. Neither page states which taxpayer type it is issued to. Until a source establishes the distinction, neither record asserts one.
Sources and last reviewed
- Understanding your CP298 notice — Internal Revenue Service, retrieved 2026-08-21
- Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-21
- Form 12153, Request for a Collection Due Process or Equivalent Hearing — Internal Revenue Service, retrieved 2026-08-21
- Understanding your CP91 notice — Internal Revenue Service, retrieved 2026-08-21
Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.