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NOT LEGAL ADVICE. NOT TAX ADVICE.

Excite Tax is not a law firm, and no one at Excite Tax is an attorney.
These templates are general information. Sharing them is not legal advice or tax advice, and it creates no attorney-client relationship and no preparer-client relationship with Excite Tax.
Before you send anything, check the current IRS instructions for your notice or form; forms, deadlines and addresses change.
For free or low-cost help, contact a Low Income Taxpayer Clinic (https://www.taxpayeradvocate.irs.gov/litc) or the Taxpayer Advocate Service (https://www.taxpayeradvocate.irs.gov/).
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CURRENTLY-NOT-COLLECTIBLE (HARDSHIP) REQUEST
From: https://excite-tax.vercel.app/templates/currently-not-collectible-hardship-letter
Official sources were read on 2026-09-23; check them again before you use this template.
Replace every [BRACKETED] field. Delete any line that does not apply.

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[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]

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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 (check the current official instructions)
- To request the status, the IRS says to call 800-829-1040 or the number on your bill or notice. Source: https://www.irs.gov/businesses/small-businesses-self-employed/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. Source: https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process
- When you write, follow the notice’s instructions and include copies of the documents the IRS should review. Source: https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter

SOURCES
- IRS — Low Income Taxpayer Clinics: https://www.irs.gov/advocate/low-income-taxpayer-clinics (retrieved 2026-09-23)
- IRS — Instructions for Form 9465 (07/2024): https://www.irs.gov/instructions/i9465 (retrieved 2026-09-23)
- IRS — Temporarily delay the collection process: https://www.irs.gov/businesses/small-businesses-self-employed/temporarily-delay-the-collection-process (retrieved 2026-09-23)
- IRS — Understanding your IRS notice or letter: https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter (retrieved 2026-09-23)