Free Tool
IRS Collection Statute Expiration Date (CSED) Calculator
Updated
The IRS generally has 10 years from the date a tax is assessed to collect it. Enter your assessment date to estimate your CSED — the day that legal window closes. It runs privately in your browser; nothing is saved or sent.
How it works: your base CSED is your assessment date plus 10 years (IRC §6502). Certain events — a pending offer in compromise, bankruptcy, a CDP appeal, time abroad — pause the clock and push the date later. Enter your assessment date below, then add any of those events to see an adjusted estimate.
Your estimated collection deadline
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This is an estimate only, not a determination. Tolling rules are complex and each assessment has its own CSED; the IRS computes the exact date from your account transcript. Confirm before relying on it. Letting a debt "run out the clock" is rarely a safe strategy on its own — collection can intensify as the date nears.
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How the 10-year IRS collection clock works
Under Internal Revenue Code §6502, the IRS has 10 years from the date of assessment to collect a tax debt. When that Collection Statute Expiration Date passes, the IRS must stop all collection — levies, garnishments, liens — and write off whatever is left. It's one of the most important dates in your case, and most people never check it.
The catch is that the clock doesn't always run straight. Several events legally suspend it, and some add a fixed amount of time once they end. That's why a debt assessed 10 years ago may still be collectible: an old offer in compromise, a bankruptcy, or a stretch living abroad can push the real CSED years into the future. This calculator estimates that, but only your IRS account transcript shows the exact assessment dates and the IRS's own computed CSED.
If your CSED is close, the right move depends on your facts, sometimes currently not collectible status protects you while the clock runs out; other times an offer in compromise or payment plan resolves it faster and cheaper. Our IRS Help Center walks through each path.
What this CSED estimate can’t tell you
The ten-year collection clock sounds simple and rarely runs straight. Certain events pause it, and the pause adds to the end, so a real CSED is usually later than the arithmetic suggests.
- Events that pause the clock. A pending offer in compromise, a bankruptcy, a collection due process hearing, an installment agreement request and time spent outside the country can each stop it, sometimes with extra time added after.
- Every year has its own date. The clock starts when each year is assessed, so several balances usually mean several different expiry dates.
- Assessment is not filing. The clock runs from when the tax was assessed, and an audit or a substitute return can make that far later than the year the return was due.
The IRS holds its own computed date for each period, and your account transcript is the only place to see it.
Common questions
What is a CSED?
The Collection Statute Expiration Date is the deadline for the IRS to legally collect a tax debt. Under federal law the IRS generally has 10 years from the date a tax is assessed to collect it. After the CSED passes, the IRS must stop collection and the remaining balance is written off.
Where do I find my assessment date?
Your assessment date is on your IRS account transcript, listed next to the assessment (often transaction code 150 for the original return, or 290/300 for additional assessments). Each assessment has its own separate 10-year CSED. You can pull your transcript free from your IRS online account.
What can extend the CSED?
The 10-year clock pauses during certain events and often adds extra time afterward: a pending offer in compromise (plus 30 days), a proposed installment agreement (plus 30 days), bankruptcy (plus 6 months), a Collection Due Process appeal, an innocent-spouse request (plus 60 days), and time living outside the U.S. for 6 months or more. These can push your real CSED years past the base date.
Clarity Tax Relief is not affiliated with the IRS or any government agency. This calculator is general information, not individualized tax or legal advice; eligibility, exact dates, and outcomes depend on individual facts and circumstances, and no outcome is guaranteed.
More tools: Offer in Compromise Calculator · IRS Notice Decoder · IRS Help Center. Reviewed by Melissa Ly, Chief Tax Officer.
How long does the IRS have to collect, and what must a plan fit inside?
| Item | The rule |
|---|---|
| Collection Statute Expiration Date | Generally 10 years from the date your tax was assessed |
| Any installment agreement | The proposed payment amount must pay the tax liability in full by the Collection Statute Expiration Date |
| Simple Payment Plan | Assessed total balance of tax, penalties and interest of $50,000 or less |
| Guaranteed Installment Agreement | Tax owed of $10,000 or less, excluding interest and penalties, with returns timely filed and income tax paid during the past 5 years |
| Short-term payment plan | Up to 180 days to pay in full, with no fee |
| California, for comparison | The Franchise Tax Board has 20 years to collect on a liability |
Figures from IRS, Topic no. 202, Tax payment options · California FTB, Statute of limitations on collection actions.
How to use this CSED calculator
- Find the assessment date for each year you owe, which is on your IRS account transcript rather than on the notice.
- Enter one year at a time, because each assessment carries its own collection statute date.
- Read the result as an estimate of the unsuspended clock, since events such as a pending offer in compromise can push the date out.
- Compare the date against any payment plan you are considering, because the plan has to full-pay by then.
“Your proposed payment amount must pay the tax liability in full by the Collection Statute Expiration Date.”
— IRS, Topic no. 202, Tax payment options
The passage quoted above is from IRS, Topic no. 202, Tax payment options.