Free Tool
IRS Collection Statute Expiration Date (CSED) Calculator
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.
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.