Currently Not Collectible (CNC)
A temporary hold on collection when allowable expenses meet or exceed income.
Overview
CNC status is an IRS determination that collection is suspended because paying anything toward the balance would prevent you from meeting necessary living expenses.
Who this typically fits
- Taxpayers in genuine financial hardship
- People between jobs or on a fixed income
- Cases where a payment plan is not currently realistic
What the process involves
- Preparing a complete collection information statement
- Documenting income, necessary expenses, and assets
- Requesting the determination and confirming it is applied
- Planning for future review as circumstances change
Important considerations
CNC is generally temporary. Interest continues to accrue and a federal tax lien may still be filed. The IRS may revisit the status later.
Find out where your case actually stands.
Request a confidential, no-cost evaluation. We review your notices, explain your options in plain language, and tell you honestly what is realistic.