Don’t ignore the notices you get from the IRS about balances due.
If you decide to request currently not collectible (CNC) status, you should:
- File tax returns for prior years (if you were required to file a return).
- Continue to file your returns on time even if you can’t pay. This will prevent late filing penalties.
- Gather your information to verify your income, expenses, and any debts you owe on your assets (loans). You may need to provide the IRS this financial information so it can decide whether to grant your request.
To see if you qualify for currently not collectible status, you'll need to contact the IRS.
If you got a notice, use the information included there. If you don’t have or have lost your notice, call the following toll free numbers for assistance:
- Individual taxpayers: 800-829-1040 (or TTY/TDD 800-829-4059)
- Business taxpayers: 800-829-4933
If the IRS decides you can make some type of payment and you still disagree, you may:
- Request a conference with the IRS Collection Manager. IRS employees are required to give you the name and phone number of their supervisor.
- Hire an attorney, certified public accountant (CPA), or enrolled agent (EA) to represent you. If your income is below a certain level, you may qualify for assistance from a Low Income Taxpayer Clinic.
- Appeal certain collection actions the IRS is taking or proposing. See IRS Publication 1660, Collection Appeal Rights.
Contact the Taxpayer Advocate Service, if your problem is causing financial difficulty for you, your family, or your business; or you face (or your business is facing) an immediate threat of adverse action.