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CNC Status

Currently Not Collectible (CNC) Status

Currently Not Collectible status temporarily pauses collection action if you're experiencing severe financial hardship and cannot pay.

CNC is approved within 30 days for qualifying hardship cases. Debt does not disappear but collection action stops.

What is Currently Not Collectible Status?

Currently Not Collectible (CNC) status temporarily pauses IRS collection efforts when you're experiencing severe financial hardship. The IRS essentially puts your account on hold for 120 days while you work to stabilize your finances.

  • Stops all collection: No levy, garnishment, or liens while CNC status is active
  • 120-day pause: After 120 days, IRS reviews your case and may resume collection or renew CNC
  • Interest continues: Debt still accrues interest and penalties while in CNC status
  • Best for temporary hardship: Job loss, medical emergency, family crisis, bankruptcy

Who Qualifies for CNC Status?

You qualify for CNC if the IRS determines you're experiencing severe financial hardship and cannot pay your tax debt:

  • Your income barely covers basic living expenses
  • You don't have significant assets to liquidate
  • You face temporary but severe hardship (job loss, medical crisis)
  • You cannot afford even small monthly payments
  • IRS determines collection efforts would cause undue hardship

CNC is intended for temporary relief. Once your situation improves, collection may resume or you'll be required to resume payments.

How to Request CNC Status

  1. Contact IRS Collections: Call the number on your notice and request CNC status due to financial hardship
  2. Explain your situation: Be specific about why you cannot pay (job loss, medical bills, disability, etc.)
  3. Provide financial documents: IRS may request pay stubs, bank statements, expense list to confirm hardship
  4. Approval: Typically approved same-day or next business day if hardship is clear
  5. 120-day review: After 120 days, IRS will contact you about resuming payments or renewing status

Request CNC Status Today

  1. 1

    Call IRS Now

    Contact the IRS Collections unit immediately to request CNC status due to hardship.

  2. 2

    Be Specific About Hardship

    Explain clearly why you cannot pay right now. Provide specific reasons if possible.

  3. 3

    Gather Financial Proof

    Have recent pay stubs, bank statements, and expense list ready if requested.

  4. 4

    Plan for 120 Days

    Use CNC period to improve your situation. Know that after 120 days, review process begins.

Need Immediate Help?

Our tax professionals can contact the IRS today and request a hold on collections while we review your situation.

Request a Hold Now

No obligation. We will review your case and contact you.

Call (310) 598-3759

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