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Critical - Immediate Action Required

IRS CP91 Notice

Final notice before levy on Social Security benefits

The IRS states it intends to levy up to 15% of your Social Security benefits for unpaid taxes.

What is CP91? The IRS states on its CP91 page: "We intend to levy up to 15% of your Social Security benefits for unpaid taxes."

What This Notice Means

The IRS states on its CP91 page: "We intend to levy up to 15% of your Social Security benefits for unpaid taxes."

That 15% is consistent with the Federal Payment Levy Program, under which Publication 594 states the IRS can generally seize up to 15% of federal payments. Social Security is a federal payment.

Note what this is not. It is not the rule for wages paid by a private employer — there the exemption is a dollar amount based on the standard deduction and dependents, not a percentage. And it is not a notice about a state tax refund; that is CP92.

Why You Received This Notice

  • 1
    A federal tax balance remains unpaid and you receive Social Security benefits.

Important Deadline

The date that applies is printed on your notice. The IRS states no number of days on the CP91 page.

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.
  • If the levy would leave you unable to meet basic living expenses, the IRS publishes a route for temporarily delaying collection — see our Currently Not Collectible entry.
  • This page explains the notice in general terms. It is not advice about your situation.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do not assume this concerns a state tax refund. That is a different notice, CP92.
  • Do not apply the 15% figure to wages from a private employer — a wage levy works on a dollar exemption, not a percentage.

Frequently Asked Questions

How much of my Social Security can the IRS take?
The IRS states on this notice page that it intends to levy up to 15% of your Social Security benefits for unpaid taxes. That is consistent with the Federal Payment Levy Program, under which Publication 594 states the IRS can generally seize up to 15% of federal payments.
Is this the same as a wage garnishment?
No. A levy on wages from a private employer works differently: the IRS states a dollar amount of your pay is exempt, based on the standard deduction and the number of dependents you are allowed. There is no percentage cap on a private-employer wage levy. See our Levy Exempt Amounts entry.

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Related Notices

Recommended Next Steps

  • Confirm the balance the notice states against your own records.
  • If the amount taken would cause hardship, read our Currently Not Collectible entry and the IRS page on temporarily delaying collection.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. 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.