{"id":28273,"date":"2017-09-18T20:05:46","date_gmt":"2017-09-18T20:05:46","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/?p=28273"},"modified":"2018-05-15T15:39:43","modified_gmt":"2018-05-15T20:39:43","slug":"tax-dictionary-currently-not-collectible","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/","title":{"rendered":"Currently Not Collectible"},"content":{"rendered":"<h2>IRS Definition<\/h2>\n<p>If the IRS determines that you cannot pay any of your tax debt, the IRS may report your account currently not collectible and temporarily delay collection until your financial condition improves. Being currently not collectible does not mean the debt goes away, it means the IRS has determined you cannot afford to pay the debt at this time.<\/p>\n<h2>More from H&amp;R Block<\/h2>\n<p>If you can\u2019t make payments on your tax balance and still pay for your day-to-day living expenses, the IRS may grant you a temporary reprieve.<\/p>\n<p>This deferred payment option is called currently not collectible (CNC) status. It simply means that the IRS isn&#8217;t requiring you to make any payments right now. When you request CNC status, the IRS will review your financial situation in detail to determine your <a href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-ability-pay\/\" target=\"_blank\" rel=\"noopener\">ability to pay<\/a>. The IRS will continue every year that you&#8217;re under CNC status. And if your financial situation improves, the IRS will expect you to begin making payments.<\/p>\n<p>There are several important things to consider if you request CNC status:<\/p>\n<ul>\n<li>If you owe more than $10,000, the IRS will likely file a <a href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-federal-tax-lien\/\" target=\"_blank\" rel=\"noopener\">tax lien<\/a>\u00a0as a matter of public record.<\/li>\n<li><a href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-irs-penalties\/\" target=\"_blank\" rel=\"noopener\">Penalties<\/a>\u00a0and interest will continue to accrue on your tax balance.<\/li>\n<li>The IRS will apply future tax refunds to your tax balance.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/how-to-get-currently-not-collectible\/\">Learn how to get currently not collectible status from the IRS.<\/a> <a href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/bill-for-unpaid-taxes\/\">Or, learn about all of the options you may have if you can\u2019t pay your taxes.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Definition If the IRS determines that you cannot pay any of your tax debt, the IRS may report your account currently not collectible and temporarily delay collection until your financial condition improves. Being currently not collectible does not mean the debt goes away, it means the IRS has determined you cannot afford to pay [&hellip;]<\/p>\n","protected":false},"author":605,"featured_media":35264,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-28273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>Tax Dictionary - Currently Not Collectible | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Get the facts from H&amp;R Block about an IRS option for deferred payment of back taxes, called currently not collectible status (CNC).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Currently Not Collectible\" \/>\n<meta property=\"og:description\" content=\"Get the facts from H&amp;R Block about an IRS option for deferred payment of back taxes, called currently not collectible status (CNC).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/\" \/>\n<meta property=\"og:site_name\" content=\"H&amp;R Block\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/hrblock\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-18T20:05:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-05-15T20:39:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2018\/02\/shutterstock_679627549.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"662\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Elyce Luegers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@hrblock\" \/>\n<meta name=\"twitter:site\" content=\"@hrblock\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Elyce Luegers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/\",\"url\":\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-currently-not-collectible\/\",\"name\":\"Tax Dictionary - 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