Collection Statute Expiration Date
Tax law provides that the length of period for collection after assessment of a tax liability is 10 years. Each tax assessment has a Collection Statute Expiration Date (CSED).
More from H&R Block
The collection statute expiration date (CSED) is the amount of time the IRS has to legally collect a tax balance.
The CSED is usually 10 years from the date the IRS charged, or assessed, the tax. But in certain situations, the CSED is automatically extended. For example, the CSED is extended when taxpayers:
- Request innocent spouse relief.
- Request a collection due process hearing.
- Apply for an offer in compromise.
- File for bankruptcy.
- Live outside the U.S. for six months or longer.
In some circumstances, the IRS may ask that you extend the CSED for a specific period of time.
Once the CSED expires, the IRS can’t collect any remaining balance.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Learn about the different options when you can't pay or still owe money from a past return from the tax experts at H&R Block.
Liens and levies are tools the IRS uses to collect back taxes. Learn more about each one -- and how to avoid tax liens and levies by working with the IRS.
Learn how to request an IRS payment option, like an extension to pay or an IRS installment agreement, when your business owes taxes and can't pay.
Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.
You have options when you owe taxes. Get the facts about the best way to pay your tax bill with help from the experts at H&R Block.
Seriously delinquent tax debt can cause your passport to be restricted. Find out if you could be impacted and learn how to fix the problem.