You may qualify for Currently Not Collectible (CNC) status if you can’t afford to pay your tax debt. This IRS hardship program temporarily pauses collection actions—like levies, garnishments, or liens—when you can prove that paying your balance would cause serious financial hardship. For many taxpayers in Baltimore and across the country, CNC status provides the breathing room needed to get back on stable ground.
Understanding Currently Not Collectible (CNC) Status
When the IRS marks your account as currently not collectible, it means they’ve determined that collecting from you right now isn’t possible without creating financial hardship.
To qualify, you must show that your monthly income barely covers necessary living expenses like housing, food, and transportation. Once approved, the IRS temporarily stops active collection, though penalties and interest may still accrue.
Tip: Keep all your IRS notices organized and respond on time. If you need help interpreting letters or responding correctly, visit our What to do if you can’t pay page.
How to Ask the IRS for Temporary Collection Relief
You can request CNC status by contacting the IRS directly or through a licensed tax professional. You’ll likely need to complete Form 433-A (Collection Information Statement), providing details about your income, expenses, and assets.
How to Ask the IRS for Temporary Collection Relief.
If approved, the IRS will suspend enforcement actions—giving you time to recover financially. However, your case isn’t closed; the IRS may review your situation annually to determine if you can resume payments.
For a detailed look at how the IRS handles financial hardship cases, visit the IRS official CNC guidance
When IRS Financial Hardship Relief Might Be Right for You
Consider CNC status if:
- You have no disposable income after covering essential living costs
- You’re unemployed or underemployed
- You’re facing medical or financial hardship
- The IRS has sent collection notices or threatened enforcement
Many Baltimore taxpayers discover that the Currently Not Collectible (CNC) status can stop the pressure while they rebuild.
Need personal guidance? Our Tax Resolution Services page explains how we can help you gather documentation and communicate with the IRS on your behalf. Read here
Important Notes About CNC Status
Even though the IRS won’t collect while you’re in CNC status, penalties and interest continue to grow. You’ll still receive annual balance updates, and the IRS may file a tax lien as a precautionary measure.
The good news? During this period, you’ll avoid wage garnishment, bank levies, and other aggressive actions.
To learn more about taxpayer rights and financial hardship protections, check out the IRS guide on Options for taxpayers with a tax bill they can’t pay
Maintaining Your CNC Status
It’s essential to notify the IRS if your income changes. If you start earning more or receive a windfall, your CNC status could end, and payment options will reopen.
Work with a qualified tax resolution specialist who can monitor your standing and help renew or adjust your status as needed.
If you’re in Baltimore or the surrounding area and struggling with IRS debt, you don’t have to face it alone. Our team helps taxpayers qualify for Currently Not Collectible (CNC) status and other relief options with empathy and expertise.
Call us today at 443-335-9011 for a free 45-minute, confidential consultation. Let’s end the IRS pressure and start building your path to financial peace of mind.