USTaxPenaltySaverCSED Calculator IRC § 6502
The IRS has 10 years from assessment to collect your tax debt. Calculate when your collection statute expires.
Track suspension events that extend your CSED. Plan your strategy for installment agreements, OIC, or waiting out the statute.
How the 10-Year Collection Statute Works
Assessment Date
The clock starts when the IRS officially assesses your tax liability - typically when you file your return or shortly after. This is the “Date of Assessment” on your transcript.
10-Year Window
The IRS has 10 years (120 months) from the assessment date to collect your tax debt. After this period, the debt becomes legally unenforceable.
Suspension Events
Certain events pause the clock and add extension days. Installment agreement requests, OIC, bankruptcy, and CDP hearings all suspend the CSED.
Events That Extend Your CSED
| Event | Suspension Period | Extension After |
|---|---|---|
| Installment Agreement Request | While pending | +30 days |
| Offer in Compromise | While pending | +30 days |
| Bankruptcy Filing | Filing to discharge | +6 months |
| CDP Hearing Request | Request to determination | +90 days |
| Innocent Spouse Claim | Request to resolution | +60 days |
| Military Combat Zone | Duration of service | +180 days |
| Outside US (6+ months) | Duration abroad | +6 months |
Important Warning
Every request for relief (IA, OIC, CDP) extends your CSED. Before applying for collection alternatives, consider how close you are to your CSED expiration. A debt with 2 years remaining may be better to wait out than to request an installment agreement that extends it another year.
CSED Strategy Considerations
When Waiting May Make Sense
- •CSED is within 2-3 years and you can avoid collection actions
- •Debt amount is relatively small
- •You have limited assets and income the IRS can collect
- •An installment agreement would extend CSED significantly
When Payment Plans Make Sense
- •Many years remain until CSED
- •You have assets the IRS could levy
- •You want to prevent federal tax lien filing
- •You can afford payments and want peace of mind
CSED Frequently Asked Questions
The Collection Statute Expiration Date (CSED) is the deadline by which the IRS must collect a tax debt. Under IRC § 6502, the IRS generally has 10 years from the date of assessment to collect. The assessment date is typically when the IRS officially records your tax liability, usually when you file your return or shortly after.
The assessment date is when the IRS officially records your tax liability in their systems. For timely-filed returns, this is typically the later of your filing date or the original due date (usually April 15). For late-filed returns, the assessment date is when the IRS processes your return. For audit adjustments, it is when the IRS finalizes the audit determination.
Several events suspend the 10-year collection period: Requesting an Installment Agreement suspends and adds 30 days. Filing an Offer in Compromise suspends and adds 30 days. Bankruptcy suspends and adds 6 months. CDP hearing requests suspend and add 90 days. Innocent spouse claims suspend and add 60 days. Being outside the US for 6+ consecutive months suspends and adds 6 months.
When the CSED expires, the IRS loses its legal authority to collect the debt. The tax liability is legally unenforceable. You can request a Certificate of Release of Federal Tax Lien if one was filed. The IRS cannot levy your wages, bank accounts, or other assets for that tax year. However, the debt may still show on your IRS account transcript.
It depends on your situation. If your CSED is several years away and you can afford payments, an installment agreement may make sense but will extend your CSED. If your CSED is within 2-3 years, you might consider waiting it out if you can avoid collection actions. An Offer in Compromise may be better for large debts with many years remaining. Consult a tax professional for personalized advice.
The IRS cannot unilaterally extend the CSED. However, certain actions you take automatically suspend and extend it. When you request an installment agreement, OIC, CDP hearing, or innocent spouse relief, you are effectively consenting to the extension. Bankruptcy also extends the CSED by operation of law. The IRS may also ask you to sign Form 900 waiving the statute, but you are not required to sign.
You can find your assessment date by ordering your IRS Account Transcript (Form 4506-T or online at IRS.gov). Look for transaction code 150, which shows the original assessment. You can also request a Record of Account transcript which shows all transactions including assessments, payments, and penalties.
Each tax year has its own separate CSED. A 2015 tax debt may expire in 2026, while a 2020 tax debt may not expire until 2031. When making payments, the IRS applies money to the oldest tax year first by default, but you can request specific year allocation. Our calculator tracks multiple tax years and shows each CSED individually.
Know When Your Tax Debt Expires
Calculate your Collection Statute Expiration Date and understand your options for installment agreements, offers in compromise, or waiting out the statute.