How do I qualify for Currently Not Collectible status?

To qualify for CNC status, you must demonstrate that paying your tax debt would prevent you from meeting basic living expenses. The IRS evaluates your financial situation using Form 433-A (Collection Information Statement) or Form 433-F (simplified version). The IRS calculates your allowable monthly expenses using National Standards (food, clothing, personal care), Local Standards (housing, utilities, transportation), and other necessary expenses (health insurance, court-ordered payments, childcare). If your total allowable expenses equal or exceed your gross monthly income, you qualify for CNC. Common situations that lead to CNC approval: fixed income from Social Security or disability that barely covers expenses, job loss or significant income reduction, serious illness with high medical expenses, elderly taxpayers on fixed income, and single parents with childcare costs exceeding available income. To request CNC: call the IRS at 1-800-829-1040 or have your tax professional call the Practitioner Priority Service. The IRS phone agent may process CNC requests for smaller balances on the call. For larger balances, you'll need to submit Form 433-A with supporting documentation. All tax returns must be filed before the IRS will grant CNC status.