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Glossary

Currently Not Collectible

Currently Not Collectible: Currently Not Collectible (CNC) is an IRS status in which collection is paused because the IRS has agreed that paying would leave you unable to cover basic living expenses.

Updated February 1, 2027

An example

The IRS stops levies on a taxpayer whose income covers rent and food and nothing else.

Why it matters to you

The debt remains and grows, but collection stops, and debt that reaches the end of the ten-year collection period expires.

Where to go next

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See also

  • Offer in Compromise

    An Offer in Compromise is an IRS program that lets a taxpayer settle a tax debt for less than the full amount when the IRS agrees it could not collect more.

  • Installment agreement

    An installment agreement is an IRS payment plan that lets you pay a tax balance monthly, typically over up to 72 months for balances under $50,000.