CSED Clock Calculator
The IRS has 10 years to collect your tax debt from the date of assessment. Calculate your exact Collection Statute Expiration Date, including any tolling events that may have paused the clock.
IRS 2026 Standards Update Postponed
The IRS has officially postponed the 2026 Collection Financial Standards update from April to June 2026 due to Bureau of Labor Statistics data delays. This tool currently utilizes 2025/2026 Transitional Data in accordance with official IRS guidance.
The 10-year collection clock starts from this date.
No tolling events added yet.
If you have never filed bankruptcy, submitted an OIC, or lived outside the US, you may not have any tolling events.
Understanding the CSED
The Collection Statute Expiration Date (CSED) is the date after which the IRS can no longer legally collect a tax debt. Under IRC Section 6502, this period is generally 10 years from the date the tax was assessed.
What is "Tolling"?
Certain events "toll" (pause) the 10-year clock. During these periods, the IRS cannot actively collect, but the clock also stops running. Common tolling events include:
- Offer in Compromise (OIC): The clock pauses while your offer is pending, plus 30 days after rejection.
- Bankruptcy: The clock pauses during bankruptcy proceedings, plus 6 months after discharge.
- Collection Due Process (CDP) Hearing: Time from request to final resolution.
- Living Outside the US: Continuous periods of 6+ months abroad toll the statute.
- Installment Agreement Request: Time while a request is pending, plus 30 days if rejected.
Important Caveats
- The CSED applies to federal tax debt only. State collection statutes vary significantly (e.g., California has a 20-year statute).
- The IRS can still file a lawsuit to reduce the assessment to judgment before the CSED, which creates a new collection period.
- Signing certain IRS forms (like Form 900) can extend or waive the CSED. Never sign such forms without professional advice.