Gather Your Documentation
You will need to provide financial information. Gather: pay stubs (last 2-3 months), bank statements (last 3 months), proof of housing costs (rent/mortgage, utilities), proof of other necessary expenses (food, healthcare, transportation, insurance), and information about assets. The IRS uses Form 433-F (Collection Information Statement) for individuals. For more detailed review, they may request Form 433-A.
Contact the IRS
Call the IRS at 1-800-829-7650 (collections) or 1-800-829-1040 (general). Explain that you cannot afford to pay and want to request Currently Not Collectible status. The IRS may ask you to fax or mail your financial documentation. You can also have a tax professional contact the IRS on your behalf. If you have a revenue officer, work with them directly.
Complete Form 433-F
Form 433-F captures your income, expenses, and assets. Use IRS national and local expense standards as a guide—they are available on IRS.gov. List your actual income and necessary expenses. If your expenses meet or exceed your income, you may qualify. Be accurate—the IRS may verify the information. Incomplete or inaccurate forms can delay or deny your request.
What Happens Next
The IRS will review your information and make a determination. This can take several weeks. If approved, you will receive a notice and your account will be placed in CNC status. Collection actions will stop. If denied, the IRS will explain why and may suggest a payment plan. You can reapply if your situation changes or if you have additional information. Stay current on new tax obligations to maintain CNC status.
