Asking the IRS to pause collection for hardship: currently-not-collectible letter

Who it is for

An owner or former owner who owes the IRS and whose income, after necessary living or business expenses, leaves nothing to pay the balance right now.

When to use it

The IRS names a phone call as the way to request this status, so use the letter to organize the facts before the call, to send with a financial statement if the IRS asks for one, or as the reason attached to a hearing request. The debt, penalties and interest remain.

The deadline and form it relates to

• Currently Not Collectible status means the IRS has temporarily suspended most collection activity because of financial hardship (IRS — Temporarily delay the collection process).
• You still owe the full amount; it is not forgiven or cancelled (IRS — Temporarily delay the collection process).
• Penalties and interest continue to accrue until the balance is paid in full (IRS — Temporarily delay the collection process).
• The IRS may ask for Form 433-F, Form 433-A or Form 433-B, the collection information statements (IRS — Temporarily delay the collection process).
• While in this status the IRS may still file a Notice of Federal Tax Lien and may apply a federal refund to the debt (IRS — Temporarily delay the collection process).

The template

Replace every [BRACKETED] field and delete any line that does not apply. Keep a copy of everything you send.

[DATE]

[IRS ADDRESS — copy it exactly from your notice]

Re: Request for currently-not-collectible status — financial hardship
Taxpayer name: [BUSINESS OR INDIVIDUAL NAME, exactly as on the return]
Taxpayer identification number: [EIN or last four digits of SSN, as the notice shows it]
Tax form: [e.g. Form 1120-S, Form 1065, Form 941, Form 1040]
Tax period(s): [e.g. tax year 2024, or quarter ending 03/31/2025]
Notice or letter number: [e.g. CP14, CP2000, LT11 — top or bottom right corner] dated [NOTICE DATE]

To whom it may concern:

I am unable to pay the balance shown on the notice listed above without being unable to meet basic living expenses, and I request that the account be placed in currently-not-collectible status.

My current situation: [Describe it plainly with dates. Examples: "My business closed on [DATE]." / "My only income is $[AMOUNT] per month from [SOURCE]." / "A medical condition has kept me from working since [DATE]."]

Monthly income: $[TOTAL] ([SOURCE]: $[AMOUNT]; [SOURCE]: $[AMOUNT])
Necessary monthly expenses: $[TOTAL] (housing $[AMOUNT]; food and household $[AMOUNT]; utilities $[AMOUNT]; vehicle and transport $[AMOUNT]; health care $[AMOUNT]; other taxes $[AMOUNT])
Amount left each month: $[INCOME MINUS EXPENSES]
Assets: [List bank balances, vehicles, property and their values, or "no assets of significant value"]

[A completed Form 433-F / 433-A / 433-B and the supporting documents are enclosed.]

I understand the balance is not forgiven and that penalties and interest continue to accrue. I will contact the IRS if my situation improves.

Sincerely,

[SIGNATURE]
[PRINTED NAME], [TITLE — e.g. Owner, Managing Member, President]
[BUSINESS NAME]
[DAYTIME PHONE]

Enclosures: copy of the notice; [Form 433-F / 433-A / 433-B]; [income and expense documents]

What to attach

• A copy of the notice.
• The collection information statement the IRS asks for: Form 433-F, Form 433-A or Form 433-B.
• Proof of income, monthly living expenses, bank accounts, and property and other assets.

Where to send it

• To request the status, the IRS says to call 800-829-1040 or the number on your bill or notice (IRS — Temporarily delay the collection process).
• The IRS may also ask for documents to verify income, monthly living expenses, bank accounts, and property and other assets (IRS — Temporarily delay the collection process).
• When you write, follow the notice’s instructions and include copies of the documents the IRS should review (IRS — Understanding your IRS notice or letter).

Official forms and pages

• Form 433-F (PDF, IRS)