IRS letter help
Pausing IRS collection for hardship
You owe the IRS, and paying would leave you short on rent, food or other basic costs.
Currently Not Collectible status pauses most collection, but you still owe the debt and interest keeps growing.
Call now and talk through which IRS option fits your numbers before you pay anyone.
Which numbers matter?
June 29, 2026
The IRS now uses revised living-expense amounts when it decides if you can pay.
List your real monthly costs before you call the IRS.
Form 433-F
The IRS bases its hardship decision on the income, costs and property you list here.
Fill it out with pay stubs, bills and bank statements on hand.
$50,000
If you owe this much or less, a simple payment plan is open to you.
Check your balance before you decide between a payment plan and hardship status.
See if hardship fits your budget
Since June 29, 2026, the IRS judges hardship using revised living-expense amounts for costs like rent and food.
Upfront fees can cost you thousands, but a licensed tax professional can check your budget against those amounts.
Call now and go over your income and costs before you pay anyone for help.
Call 855-964-5291What happens when you call
- You call during business hours and say which letter or bill you have.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your notice details?
Sending your IRS bill and monthly costs shows which option fits, from hardship status to a payment plan.
With your balance and income in hand, someone can compare them to the IRS living-expense amounts.
What changed recently?
Since June 29, 2026, the IRS has used revised living-expense amounts to judge hardship and your ability to pay. The update followed inflation using the PCE index, and the transportation amounts for metro areas did not change.
Source: Collection Financial Standards (effective June 29, 2026).
What is hardship status?
The IRS marks your account so it stops most collection. It is not forgiveness. The IRS CNC page says the debt is not forgiven or canceled.
- The IRS may check your finances again later.
- It may restart collection if your income goes up.
- It may file a notice of federal tax lien.
- It keeps any federal refund and applies it to the debt.
There is no fixed time limit on the status.
Who qualifies?
People whose income only covers basic, reasonable living costs. Bea, 76, lives on $1,400 a month in Social Security. Her rent and food take all of it, so she has nothing left to pay toward the $9,000 she owes.
If a levy is already taking your pay and causing hardship, the IRS must release a wage levy, according to its levy hardship page.
How do I ask for it?
- Call 800-829-1040, or the number on your bill.
- Say you cannot pay anything and want collection paused for hardship.
- Be ready to fill out Form 433-F or Form 433-A with your income, monthly costs, bank accounts and property.
- Send the proof they ask for: pay stubs, bills, bank statements.
What do the "Fresh Start program" ads really mean?
There is no program called Fresh Start you can sign up for. Fresh Start was the name of IRS changes in 2011 and 2012. They raised the limit for a simple payment plan from $25,000 to $50,000 and widened the offer in compromise, per a congressional summary.
The ads use the name to sell help with programs anyone can apply for directly. The FTC says upfront fees can run to thousands of dollars. It also says most people are unlikely to qualify for what these companies advertise (FTC consumer advice).
What should you read next?
Questions people ask
What is IRS currently not collectible status?
A pause on most collection when you cannot pay basic living costs. The debt stays, and interest keeps adding up.
How long does IRS hardship status last?
There is no fixed period. The IRS may review your finances again later.
Is the IRS Fresh Start program real?
Not as a program you sign up for. It was the name of changes the IRS made in 2011 and 2012.
Will the IRS take my refund if I am in hardship status?
Yes. Any federal refund is applied to the debt.
Sources
- Temporarily delay the collection process. Published by irs.gov.
- What if a levy is causing a hardship. Published by irs.gov.
- IRS Fresh Start Initiative (congressional summary, 2012). Published by pingree.house.gov.
- FTC: Trouble paying your taxes?. Published by consumer.ftc.gov.
- Collection Financial Standards (effective June 29, 2026). Published by irs.gov.
Last checked October 2026
What to do now
- Write down your monthly income and basic costs like rent, food and utilities.
- Gather pay stubs, bills and bank statements for Form 433-F or Form 433-A.
- Call 800-829-1040 or the number on your bill and ask for hardship status.
- Turn down any company that wants a big fee before it reviews your numbers.
Call now and go over your income and costs before you pay anyone for help.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.