Free Tool
Currently Not Collectible (CNC) Calculator
If your income barely covers your basic living costs, the IRS may put your account in Currently Not Collectible (hardship) status and stop collection. Estimate your monthly disposable income and whether you might qualify. It runs privately in your browser — nothing is saved or sent.
How it works: the IRS looks at your monthly income minus allowable necessary living expenses. If little or nothing is left to pay them, you may qualify for CNC — no levies or garnishments while it lasts. Enter your monthly numbers below.
Estimated monthly disposable income
$0
This is a simplified estimate. The IRS uses its own Collection Financial Standards (national and local allowable amounts for food, housing, transportation, and health care), which can be lower than what you actually spend — so your real result may differ. CNC also isn't permanent; the IRS can review your finances later. Confirm with a professional before relying on this.
Think You Qualify for Hardship Status?
Getting Currently Not Collectible approved means proving your finances to the IRS the right way — and while you're there, we check whether an offer in compromise could wipe out the debt for good. We'll review your situation free and tell you honestly what fits.
How the IRS decides Currently Not Collectible
Currently Not Collectible (status 53, or "hardship") is the IRS's way of saying it won't chase you right now because you genuinely can't pay. When it's in place, the IRS stops levies and wage garnishments and pauses active collection. The catch: penalties and interest keep accruing, the IRS can file a tax lien to protect its interest, and it can pull your file for review — usually when your income rises.
To decide, the IRS runs the same math this tool does, but with its own numbers. It compares your income to Collection Financial Standards — set allowable amounts for food and clothing, out-of-pocket health care, housing and utilities (by county), and vehicle ownership and operating costs. If your allowed expenses meet or exceed your income, there's nothing left to collect and you likely qualify. If the IRS's standards are lower than what you actually spend, it may still expect a payment — which is exactly where representation helps, because how you document and present those expenses changes the outcome.
One overlooked upside: the 10-year collection statute keeps running while you're in CNC. For some taxpayers the clock runs out before the IRS ever collects — so hardship status today can quietly become permanent relief. If a payment plan is out of reach, CNC or an offer in compromise is usually the honest next question.
Common questions
What does IRS Currently Not Collectible mean?
Currently Not Collectible (CNC), also called status 53 or hardship status, is when the IRS agrees you can't pay your tax debt without going without basic living needs. The IRS pauses active collection — no levies or garnishments — though penalties and interest keep adding up and the IRS can review your finances later.
How do I qualify for Currently Not Collectible status?
You generally qualify when your monthly income, minus your allowable necessary living expenses, leaves little or nothing to pay the IRS. The IRS compares your income to its Collection Financial Standards for food, housing, transportation, and health care. If there's no meaningful disposable income, you may qualify for CNC.
Does Currently Not Collectible forgive my tax debt?
No. CNC pauses collection but does not erase the debt, and interest continues. However, the collection statute (usually 10 years) keeps running while you're in CNC, so in some cases the debt can expire before the IRS ever collects it.
Clarity Tax Relief is not affiliated with the IRS or any government agency. This calculator is general information, not individualized tax or legal advice; exact eligibility depends on the IRS's own standards and your full financial picture, and no outcome is guaranteed.
More tools: Offer in Compromise Calculator · IRS Payment Plan Calculator · CSED Calculator · IRS Help Center. Reviewed by Melissa Ly, Chief Tax Officer.