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Home > Tax Tips > Understanding your Collection Statute Expiration Date and the time the IRS can collect taxes
Published:   |   Last Updated: April 1, 2026

Understanding your Collection Statute Expiration Date and the time the IRS can collect taxes

The Collection Statute Expiration Date (CSED) marks the end of the collection period, the time period established by law when the IRS can collect taxes.

The CSED is normally ten years from the date of the assessment.

Assessments with their own CSED include but are not limited to:

  • Original tax assessments from voluntarily filed returns;
  • Tax assessments arising from amended return filings;
  • Substitute for Return (SFR) tax assessments filed by the IRS when an individual fails to file a return;
  • Audit assessments; and
  • Certain penalty assessments.

The initial ten-year CSED can be delayed by certain events.

In general, the IRS has ten years from the date of assessment to collect a tax debt, unless that period is suspended or extended by law. The running of the collection period is generally suspended when the IRS is prohibited from collecting tax. The time the IRS can collect is pushed out by the period it is suspended. In other words, the initial ten-year limit to collect is no more than the original ten-years. The IRS generally doesn’t take levy action during the time the collection period is suspended, but there are some exceptions.

In contrast, the collection period is extended when the IRS is legally authorized a specific amount of time be added to the initial ten years to collect. The IRS is not prohibited or stopped from collecting when the collection period is extended.

Suspending and extending the collection period both delay the CSED.

What are common events that can impact the CSED?

A variety of laws affect the CSED. More than one action can suspend the running of the collection period. If multiple events occur at the same time, they run simultaneously. The IRS does not add overlapping time more than once.

1
1.

Requesting an Installment Agreement

Installment agreement (suspended while pending)

If you request an Installment Agreement (IA), the time the request is pending pushes out, or suspends the running of, the initial ten-year collection period. An IA request is often pending until it can be reviewed and an IA is established, or the request is withdrawn or rejected. If the requested IA is rejected, the running of the collection period is suspended for 30 days. Similarly, if you default on your IA payments and the IRS proposes to terminate the IA, the running of the collection period is suspended for 30 days. Last, if you exercise your right to appeal either an IA rejection or termination, the running of collection period is suspended by the time the appeal is pending to the date the appealed decision becomes final.

For more information about tax payment options you can refer to Tax Topic No. 202.

2
2.

Filing for Bankruptcy

Filing for bankruptcy (suspended while pending/extended for six months when concluded)

If you file for bankruptcy, the running of the collection period is suspended during the time the bankruptcy is pending. Generally, a bankruptcy is pending from the time a petition is filed to the date the bankruptcy is discharged, dismissed, or closed. Further, the running of the collection period is extended for an additional 6 months upon the conclusion of the bankruptcy.

You can get more details by reading Publication 908, Bankruptcy Tax Guide.

3
3.

Submitting an Offer in Compromise Agreement

Offer in compromise (suspended while pending)

If you submit an Offer in Compromise (OIC), the running of the collection period is suspended from the date the offer is pending to the date the offer is accepted, returned, withdrawn, or rejected. If your offer is rejected, the collection period is suspended for an additional 30 days and, if you file an appeal of the rejection, the collection period is suspended while the appeal is pending.

Tax Topic No. 204 can help you better understand the details of OIC agreements.

4
4.

Requesting a Collection Due Process Hearing

Collection Due Process hearing (can suspend and extend CSED)

If you request a Collection Due Process (CDP) hearing, the running of the collection period is suspended from the date the IRS receives the CDP request to the date the taxpayer withdraws the request or the date the CDP determination becomes final, including any court appeals. If less than 90 days until the CSED remains when the determination becomes final, the collection period is extended to 90 days from the date of the final determination.

Read Publication 1660, Collection Appeal Rights, for important information about CDP and your rights.

5
5.

Filing an Innocent Spouse Claim

Innocent spouse claim (suspends and extends CSED)

If you file an Innocent Spouse claim, then only the running of the requesting spouse’s collection period is suspended from the date the Innocent Spouse Claim was filed until the earlier of the date a waiver is filed, or until the expiration of the 90-day period for petitioning tax court, or if tax court is petitioned, the date the tax court decision becomes final. In each instance where the tax court was petitioned, the collection period is extended an additional 60 days.

What happens when the collection period ends?

When a specific collection period ends, the IRS may no longer begin administrative or court actions to collect the remaining tax debt. However, if the IRS placed a levy on a fixed and determinable right to future income before the CSED expired, it may continue to receive those after the CSED.

How do I find out what my CSED is for one or more of my tax balances?

The IRS’s central database maintains a current calculation of the CSED based on combined information that has been input on a particular account and for the specified tax periods they apply. Account updates are reflected as start and stop dates used to calculate the CSED.

You can obtain account transcripts through your IRS online account or by completing Form 4506-T, Request for Transcript of Tax Return. The earliest CSED for each tax period will display on the account transcript.

You may also contact the IRS by calling the toll-free line at 800-829-1040, and request the IRS provide an explanation of how a particular CSED is computed when there are questions concerning the accuracy of the CSED shown on an account transcript.

What if I disagree with the IRS’s computation of a particular CSED?

If you disagree with one or more CSEDs shown on your account transcript(s) and/or provided to you by the IRS, contact the IRS and request they review your account and explain how the CSED was calculated.

If the IRS does not provide you with an answer you believe to be accurate, you may request the Taxpayer Advocate Service (TAS) review your issue and provide you with an explanation of how a particular CSED was  or should be calculated.

To request help from the Taxpayer Advocate Service, submit a completed Form 911, Request for Taxpayer Advocate Service Assistance.

What can I do if I made payment(s) after my CSED expired?

If the IRS collected payment of an assessed tax debt or you made a voluntary payment after the CSED expired:

  • You may initiate contact with the IRS to request a refund of the amount you overpaid after the CSED. This request must be made before the Refund Statute Expiration Date. For more information see, Time you can claim a credit or refund.
  • The IRS may initiate contact with you by sending Letter 672C, Payments Located and/or Applied, to notify you about payments made on your account.

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