IRS Collection Statute (CSED) Calculator

How long does the IRS have to collect?

The IRS can collect a tax by levy or by a court proceeding only within 10 years after the tax is assessed. Some events pause the clock or add time to it.

Collection statute estimator

Estimate when the IRS runs out of time to collect

1. The date the tax was assessed

Use one assessment at a time. Each one has its own date.

2. Events that can pause the clock (optional)

Estimate only. The IRS record of your account controls, and some events are not counted here. If this date matters to a decision, have a tax professional review your IRS account transcripts. Terms and disclaimer

How the 10 years works

The IRS can collect a tax by levy or by a court proceeding only within 10 years after the tax is assessed. Each tax assessment has its own collection statute expiration date, often called the CSED. When that date passes, the government's right to pursue collection of that liability ends. Some events pause the clock or add time to it. When two pauses overlap, the overlapping time counts only once.

What the estimator counts

A payment plan request generally pauses the clock while the request is pending. If the request is rejected, the clock stays paused for 30 more days. If you default on a payment plan and the IRS proposes to end it, the clock pauses for 30 days. If you appeal a rejection or a termination, the clock stays paused until the appeal decision is final. An offer in compromise pauses the clock while it is pending, for 30 days after a rejection, and while a timely appeal of the rejection is being considered. A timely request for a Collection Due Process hearing pauses the clock from the day the IRS receives it until the decision is final, including any court appeals. If fewer than 90 days are left when the decision becomes final, the time is extended to 90 days. An equivalent hearing does not extend the clock. In a bankruptcy case, the clock pauses while the IRS is barred from collecting, and for six months after that. That is generally the time the bankruptcy automatic stay is in effect. Living outside the United States for a continuous period of at least 6 months pauses the clock while you are away. If the clock would run out less than 6 months after you come back, it cannot run out until 6 months after your return. The IRS says it recalculates the date in a more limited way for taxpayers who have cooperated with it. Service in a combat zone pauses the clock from the day you enter until 180 days after you leave.

What the estimator does not count

An innocent spouse request also pauses the clock. A military deferment pauses the clock. A timely court proceeding to collect the tax extends the time the IRS has. If only one spouse files an offer in compromise on a joint debt, the clock pauses only for that spouse. IRS staff are told to check with the IRS insolvency unit about the effect of more than one bankruptcy.

Sources

Checked October 26, 2026.