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CSED Calculator: Estimate the IRS Collection Statute Expiration Date

By Ray Neu, Publisher | Last reviewed: October 26, 2026

Short answer

Under 26 U.S.C. § 6502(a), the IRS may collect assessed tax by levy or court proceeding within 10 years after the assessment. That deadline is the Collection Statute Expiration Date (CSED). Some events pause the clock, such as a pending offer in compromise or a bankruptcy stay. This tool estimates the date; the IRS computes the official one.

Enter the assessment date for one balance, taken from your IRS account transcript, and the dates of any event in the table below. Run it once per assessment, because each assessment has its own CSED. The result is an estimate: IRM 5.1.19.6 cautions that even “The CSED reflected on ICS and IDRS may not always be correct,” and the IRS points taxpayers who dispute its computation to the Taxpayer Advocate Service on Form 911.

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How the 10-year collection period is counted

Section 6502(a)(1) permits collection only if a levy is made or a court proceeding is begun “within 10 years after the assessment of the tax.” According to IRM 5.1.19.1.1, the expiration “ends the government’s right to pursue collection of a liability,” subject to the extensions covered further down this page.

The start date and the end date

The clock starts on the assessment date, which IRM 25.6.1.12 ties to the IRS’s summary record of assessment, such as TC 150 for tax on an original return. The IRM’s examples carry it to the same month and day ten years later: a return posted April 15, 2005 has an original CSED of April 15, 2015 (IRM Exhibit 5.19.10-8). IRM 5.19.10.4 calls the CSED “the last date the IRS has to collect” a balance.

How paused days are added

The IRM subtracts a pause’s start date from its end date and adds that many calendar days to the CSED. In IRM Exhibit 5.19.10-9, an offer pending from November 1, 2005 to February 1, 2006 adds 92 days, moving an April 15, 2015 CSED to July 16, 2015. Two gaps remain: IRM Exhibit 5.14.2-1 counts a bankruptcy in whole years and months, which can land a few days from the day count, and no source reviewed says how the IRS treats an assessment dated February 29.

One tax year, several CSEDs

IRM 25.6.1.12 says “Each additional assessment of tax carries its own CSED of 10 years,” so tax added by an amended return or an audit expires later than the original balance, and some penalties carry their own date. Interest can be collected “as long as the underlying tax can be collected” (IRM 25.6.1.12.2.2). A return filed after a substitute for return keeps the original CSED and adds a second one only if it shows more tax (IRM 5.1.19.3.15).

Events that pause the CSED clock

The IRS explains the idea this way on its time to collect page: “When we’re prohibited by law from collecting tax, the CSED collection period is generally suspended, which means the time we can collect tax pauses.” The statute and the Internal Revenue Manual (IRM) describe these pauses. Rarer ones, such as a court holding the taxpayer’s assets or a wrongful levy on a third party, appear in § 6503(b) and (f).

Event	How long the pause lasts	Source
Installment agreement request	While pending (from acceptance for processing); plus 30 days after a rejection and any appeal filed in those 30 days	§ 6331(k)(2); 26 CFR 301.6159-1(g); IRM 5.1.19.3.5
Installment agreement terminated	30 days after termination, plus a timely appeal	§ 6331(k)(2)(D); IRM 5.1.19.3.5
Offer in compromise	While pending; plus 30 days after a rejection and a timely appeal	§ 6331(k)(1); IRM 5.1.19.3.4
Timely Collection Due Process request	From receipt until withdrawal or a final determination, including court appeals; cannot end before the 90th day after	§ 6330(e)(1); § 6320(c); IRM 5.1.19.3.3
Bankruptcy	The automatic stay, plus 6 months	§ 6503(h)(2); IRM 5.1.19.3.1
Living outside the U.S.	Continuous absence of 6 months or more; cannot end before 6 months after return	§ 6503(c); IRM 5.1.19.3.7
Innocent spouse request (Form 8857)	From the claim to a waiver, the end of the 90-day petition period or a final Tax Court decision, plus 60 days	§ 6015(e)(2); IRM 5.1.19.3.6
Combat zone service	Entry date to exit date, plus 180 days	§ 7508; IRM 5.1.19.3.8
Servicemembers Civil Relief Act deferral	Military service plus 270 days, for deferred income tax	50 U.S.C. § 4000(c); IRM 5.1.19.3.9
Taxpayer Advocate application (Form 911)	Receipt to decision; IRM 13.1.14 says the IRS has not applied it since 2003	§ 7811(d); IRM 5.1.19.3.13

Overlapping pauses count once

IRM 5.1.19.3 says overlapping suspensions “run concurrently; they are not cumulative.” In its example, combat zone service (May 10, 2014 to March 1, 2015, plus 180 days) and a rejected offer (April 20 to October 17, 2015, plus 30 days) merge into one pause that adds 555 days, moving a June 1, 2019 CSED to December 7, 2020.

Joint balances

A bankruptcy, offer, CDP request or innocent spouse claim by one spouse can pause the clock for that spouse alone; the IRM says “the CSED must be determined for each spouse separately” on such accounts.

Where IRS sources disagree

Withdrawn plan requests. The irs.gov page says a withdrawal, rejection or proposed termination “by law, it extends the CSED for 30 days.” Section 6331(k)(2) and 26 CFR 301.6159-1(g) give the 30 days only after a rejection or an actual termination.
Military deferral. 50 U.S.C. § 4000(c) and IRM 5.1.19.3.9 add 270 days after service; IRM 25.6.1.12.2.1 describes a 180-day rule.
Innocent spouse. Publication 594 (Rev. 1-2026) ends the pause 90 days after the determination; § 6015(e)(2) adds 60 more days.

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What does not pause the clock

A payment plan in effect. IRM 5.1.19.3.5: “The CSED is not suspended while an installment agreement is in effect.” See our installment agreement guide.
Asking to change an existing plan, which “will not suspend the statute of limitations under section 6502” (26 CFR 301.6159-1(e)(3)).
A plan request not yet accepted for processing, such as one without “A specific monthly payment amount” (IRM 5.14.1.3).
An equivalent hearing or a late CDP request. Publication 594: “The 10-year period for collecting taxes is not suspended during an Equivalent Hearing.”
An offer returned as not processable (IRM 5.8.7.2), and the 30 days for any returned offer (IRM Exhibit 5.19.10-5).
A request to reconsider an innocent spouse decision (IRM 5.1.19.3.6).
Combat zone hospitalization and the 180 days after it, under § 7508(e)(3).
Currently not collectible status, which no statute, IRM section or IRS page reviewed here names as a suspending event. See our CNC guide.

Where to find the assessment date

The IRS points to one document: “You can find a CSED in your account transcript.” A transcript can be requested through an IRS Online Account, on Form 4506-T, or by calling 800-908-9946. In the Transactions section, the IRS says to “Find the 3-digit IRS transaction code with a date below it.”

Transaction codes the IRM links to the CSED

TC 150, “Tax Assessed,” and TC 290 or TC 300 for additional assessments: each date starts its own 10 years.
TC 480: “Offer in Compromise Pending (suspends CSED).”
TC 971 AC 043: a pending installment agreement; TC 971 AC 163: a terminated one, which “extends the CSED for 30 days.”
TC 520 and TC 521: start and end of a bankruptcy, litigation or CDP suspension, by closing code.
TC 550: “Waiver Extension of Date Collection Statute Expires (extends the CSED to date input).”

The IRM writes these for IRS systems and warns that “The CSED reflected on IDRS or ICS may not be correct due to simultaneous actions suspending or extending the CSED.” To confirm a date, the IRS lists 800-829-1040 for individuals and 800-829-4933 for businesses. Our IRS notice lookup explains the letters that report a balance.

Extensions versus suspensions

A suspension pauses the clock while the law bars collection. An extension, in the IRS’s words, applies “when we’re permitted by law to add time to the 10 years to collect.” The calculator estimates suspensions only. Extensions come from:

A written waiver with a payment plan. Section 6502(a)(2)(A) allows collection until 90 days after a period agreed in writing when an installment agreement is made. IRS policy limits Form 900 waivers to certain partial payment plans and to “no more than five years, plus up to one year” (IRM 5.1.19.3.5). The regulation reads “until the 89th day after the date agreed upon,” and IRM 5.19.10 tells IRS employees not to add the 90 days, to match IRS systems.
A waiver before a levy release. Section 6502(a)(2)(B) covers a levy released under § 6343 after the 10 years, if the later date was agreed in writing first.
A court judgment. A suit filed before the CSED keeps the levy period open until the liability or judgment “is satisfied or becomes unenforceable” under § 6502(a), and IRM 5.1.19.3.2.2 records a new CSED “20 years from the date the judgment was entered.”

A levy made in time also keeps working: “If we levy your future income before the CSED expires, we can continue to receive payments from that levy.” Under 26 CFR 301.6502-1(d), statutory pauses still add to an extended date.

When an attorney matters

Publication 594 says a taxpayer can be represented in collection by “an attorney, a certified public accountant, an enrolled agent, an immediate family member, or any person enrolled to practice before the IRS.” CSED questions that turn on the law itself include:

A suit or judgment, which replaces the 10-year end date under § 6502(a).
Bankruptcy. IRM 5.9.4.3 says in Chapter 11 “CSED expiration rules differ for individuals and non-individuals.”
A proposed Form 900 waiver, which extends collection “to a date certain” (26 CFR 301.6502-1(b)(1)).
Time abroad, which the IRS applies by manual recalculation under its own policies (IRM 5.1.19.3.7.1).
Confidentiality. Section 7525 limits the tax practitioner privilege to noncriminal matters. See our attorney, CPA and enrolled agent comparison.

Related guides

Frequently Asked Questions

How long does the IRS have to collect a tax debt?

Section 6502(a) allows collection by levy or court proceeding within 10 years after the tax is assessed, a deadline the IRS calls the CSED. Events listed in the statute and the IRM, such as a pending offer, a bankruptcy stay or a timely CDP request, pause that clock.

Does an IRS payment plan pause the 10-year clock?

Not while the plan is in effect, according to IRM 5.1.19.3.5. The pause covers the pending request, 30 days after a rejection or termination, and an appeal filed within those 30 days.

Where can I find my CSED?

The IRS says to look in the Transactions section of the account transcript for the 3-digit transaction code with a date below it, and that taxpayers may contact it to verify the last day it can collect for a tax period.

What happens when the CSED passes?

IRM 5.1.19.1.1 says the expiration ends the government’s right to pursue collection of a liability, unless a timely court suit or a written extension applies. A levy made before the CSED can keep collecting.

Is the date from this calculator official?

No. It is an estimate built from the dates you enter and the rules in the statute and the IRM. The IRS computes the CSED from its own records, and its date can differ.

Questions about your collection deadline?

A free, confidential evaluation can go over your account transcript, the events on it and the options the IRS describes.

Start Your Free Evaluation Call (202) 968-1121

About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.

Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.