IRS hardship status can pause collection. Start your request today.
If paying the IRS leaves you short on basic costs, taxpayers in your state can pause collection, but interest keeps adding up while you wait.
Call now, and a licensed tax pro goes through your options for free and starts your hardship request today.
We take your call, go through your letter and your monthly costs for free, and get your hardship request started right away.
Since this date, the IRS uses revised living-expense amounts to judge hardship, so list your real monthly costs before you call us.
The IRS bases its hardship decision on the income, costs and property listed here, so keep pay stubs, bills and bank statements ready.
If you owe this much or less, a simple payment plan is open to you, so check your balance before choosing hardship status.
Pause IRS collection for hardship
Penalties and interest keep adding up, and collection keeps going until the IRS pauses your account.
A licensed tax pro for taxpayers in your state reviews your numbers and asks the IRS to pause collection for you.
Call now. A licensed tax pro answers around the clock and starts your request today.
We take your call, go through your letter and your monthly costs for free, and get your hardship request started right away.
Send your details to start your hardship request
What is IRS hardship status?
IRS hardship status is called Currently Not Collectible, or CNC. The IRS marks your account so most collection stops.
It is not forgiveness. The IRS CNC page says the debt is not forgiven or canceled. Penalties and interest keep adding up the whole time.
- The IRS may review your finances again at a later point.
- The IRS may restart collection if your income goes up.
- The IRS may file a notice of federal tax lien against you.
- The IRS keeps any federal refund and applies it to the debt.
There is no fixed time limit on hardship status.
Who qualifies for currently not collectible status?
You may qualify if your income only covers basic, reasonable living costs like rent, food and utilities. That means nothing is left over each month to pay toward the tax you owe.
If a levy is already taking your pay and causing hardship, the IRS must release the wage levy. This rule is on its levy hardship page.
Read more about what happens when the IRS is about to take your money.
How does a licensed tax pro ask for hardship status for you?
- Call us, and a licensed tax pro goes through your income and monthly costs for free.
- Your tax pro fills out Form 433-F or Form 433-A with your income, costs, bank accounts and property.
- You gather pay stubs, bills and bank statements, and your tax pro sends the proof the IRS asks for.
- Your tax pro asks the IRS to pause collection because you cannot pay anything right now.
Since June 29, 2026, the IRS uses revised living-expense standards to judge your ability to pay. The update followed inflation using the PCE index, and metro transportation amounts stayed the same.
What do the "Fresh Start program" ads really mean?
There is no Fresh Start program you can sign up for. Fresh Start was the name of IRS changes in 2011 and 2012.
Those changes raised the limit for a simple payment plan from $25,000 to $50,000. They also widened the offer in compromise, per a congressional summary.
The ads use the name to sell help with real IRS options like a payment plan or an offer in compromise. FTC consumer advice says upfront fees from these companies can run to thousands of dollars. It also says most people are unlikely to qualify for what these companies advertise.
What to read next
Questions people ask
What is IRS currently not collectible status?
It is 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 and restart collection if your income goes up.
Is the IRS Fresh Start program real?
Not as a program you sign up for. Fresh Start 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. The IRS applies any federal refund to the debt you owe.
Can hardship stop a levy on my pay?
Yes. If a wage levy is causing hardship, the IRS must release it.
Where this comes from
What to do now
- Call us, and a licensed tax pro goes through your situation for free and starts today.
- 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.
- Turn down any company that wants a big fee before it reviews your numbers.
We take your call, go through your letter and your monthly costs for free, and get your hardship request started right away.
Notice details checked 9/26/2026