How Do I Find Out My Collection Statute Expiration Date?

The Collection Statute Expiration Date (CSED) is a deadline limiting the time the Internal Revenue Service (IRS) has to collect a tax debt. Under Internal Revenue Code § 6502, the IRS generally has ten years from the date a tax is assessed to pursue collection. Once the CSED passes, the agency’s legal authority to collect the outstanding balance, including penalties and interest, expires, and the taxpayer is no longer obligated to pay.

This ten-year period is not a fixed endpoint, as certain actions and events can pause the clock and extend the deadline. These extensions affect the timeframe for potential IRS collection activities like wage garnishments or bank account levies. Each tax period has its own assessment date and corresponding CSED.

Obtaining Your IRS Account Information

To determine your CSED, you must first obtain an IRS Account Transcript. This document provides a detailed history of your account for a specific tax year, including assessment dates and other transactions that influence the CSED. There are several ways to get your transcript.

The fastest method is the “Get Transcript” online tool on the IRS website. You must pass an identity verification process by providing personal information, including your Social Security number, date of birth, and recent tax return filing status. You will also need an email account and a personal financial account number from a credit card, mortgage, or auto loan for authentication.

You can also request a transcript by mail using Form 4506-T, Request for Transcript of Tax Return. This form is available on the IRS website and must be mailed to the address in its instructions; processing can take several weeks. A third option is to call the IRS to request a mailed transcript, which requires identity verification over the phone.

Identifying Key Dates and Tolling Events

Once you have your account transcript, review it for the dates and transaction codes that determine the CSED. The Assessment Date is the most important, as it starts the ten-year collection clock. This is typically identified by Transaction Code (TC) 150. A tax period can have multiple assessments, such as one from an audit, and each will have its own CSED.

The ten-year period can be extended by tolling events, which pause the collection clock. Your account transcript will list these events with specific transaction codes. For example, submitting an Offer in Compromise (OIC), which appears as TC 480, pauses the CSED clock while the OIC is pending and for an additional 30 days if it is rejected.

Requesting a Collection Due Process (CDP) hearing also tolls the statute until the determination becomes final. If fewer than 90 days remain on the collection statute when the hearing is finalized, the CSED is extended to 90 days from that date. Filing for bankruptcy (TC 520) suspends the CSED for the entire bankruptcy period plus six months. Other events, like requesting an installment agreement or living outside the U.S. for at least six months, can also extend the collection period.

Calculating Your CSED

The CSED calculation is a process of addition. Start with the Assessment Date, add ten years for the initial collection period, and then add the total duration of all tolling periods. The result is your calculated Collection Statute Expiration Date.

For example, if a tax liability was assessed on April 15, 2015, the initial CSED would be April 15, 2025. If the transcript shows an Offer in Compromise was pending for 210 days before being rejected, the law pauses the clock for that time plus 30 days. This 240-day tolling period is added to the initial CSED of April 15, 2025, moving the new CSED to December 11, 2025.

If multiple tolling events occurred, you must add the duration of each one. If the same taxpayer later filed for bankruptcy that lasted one year, the clock would be paused for that year plus six months. This 18-month period would be added to the previously adjusted CSED of December 11, 2025. It is advisable to perform this calculation yourself to verify the accuracy of any CSED listed on your transcript, as automated calculations can contain errors.