If you truly can’t pay the IRS and cover basic living expenses, you can ask the IRS to mark your account Currently Not Collectible (CNC) — also called “Status 53” or hardship status. The IRS then pauses active collection (no levies) until your finances improve.
No fixed deadline, but request CNC before a levy hits — and if a Final Notice of Intent to Levy (LT11) arrives, also file a CDP hearing (Form 12153) within 30 days to stop the levy while CNC is considered.
What to know
- You’ll show your finances — the IRS uses Form 433-F (or 433-A) to compare your income to allowable living expenses. If there’s nothing left to collect, CNC is appropriate.
- It’s a pause, not forgiveness — the debt remains and interest keeps accruing; the IRS reviews your status periodically and a lien may still be filed.
- Taxpayer Advocate Service (TAS): if collection is causing immediate hardship (e.g., a levy on wages you need for rent), TAS can help — request it with Form 911.
The letter (with Form 433-F)
[Your name]
[Address]
[City, State ZIP]
[Daytime phone]
[Date]
Internal Revenue Service
[Use the address/fax on your most recent notice]
Re: Request for Currently Not Collectible (hardship) status
Name: [Your name] SSN/ITIN: [xxx-xx-1234]
Tax period(s): [years] Balance: $[amount]
To whom it may concern:
I am requesting that my account be placed in Currently Not Collectible status due
to financial hardship. Paying this balance would prevent me from meeting necessary
living expenses (housing, utilities, food, transportation, medical).
My monthly income is approximately $[ ] and my necessary monthly living expenses
are approximately $[ ], leaving nothing available to pay toward the balance, as
detailed in the enclosed Form 433-F and supporting documents.
Please place my account in Currently Not Collectible status and suspend collection
action. Please confirm in writing.
Sincerely,
[Signature]
[Printed name]
How to send it
You can request CNC by phone (number on your notice) with your financials ready, or send this letter plus Form 433-F and proof (pay stubs, bills) by certified mail. If a levy is imminent or active, call right away and consider Form 911 to the Taxpayer Advocate Service.
Notes. CNC buys time but the balance and interest grow, so it’s often paired with looking at penalty abatement or, if your situation is permanent, an Offer in Compromise. The IRS may file a tax lien even in CNC. General information, not tax or financial advice; allowable-expense standards are set by the IRS and change.