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Suspended collections status for individuals owing tax

How to suspend collections activity

You may qualify to have collections activity suspended on your tax account if all the following are true:

  • Your household income is below 200 percent of the federal poverty level for your household size.
  • You have less than $5,000 in assets.
  • The only income you have can't be garnished.

*Effective as of January 17, 2024

Consider applying for this program if you can answer yes to these questions:

  • Do you get Social Security, Social Security disability, pension payments, or public assistance?
  • Excluding the home you live in and one vehicle, are your total assets worth less than $5,000?

Note: If you are receiving income that is not protected from garnishment such as wages or business income, you will not qualify for suspended collections, but you may qualify for a temporary pause in collections. Visit our temporary uncollectible status page to find out more.

Apply now by filling out a Statement of Financial Condition Form and submitting required documentation through Revenue Online. You may also complete a Statement of Financial Condition Form and submit it with required documentation.

If you're approved for suspended collections...

  • You can make voluntary payments at any time after you're approved. A payment agreement isn't required.
  • Your account will continue to accrue interest while in this program.

Once you're approved, you can't add any new debt to your tax account. If you file a new tax return and owe, you must pay the new tax in full by the due date or you'll be removed from this program.

While you're in suspended collections, we’ll stop certain collection actions on your tax debt, such as bank or wage garnishments. However, we may:

  • Use your state tax refund to pay towards your debt.
  • Ask the U.S. Department of Treasury to send us your IRS refund or expected federal payment. We'll apply these to your debt. This excludes payments exempt from offset under federal law, such as Social Security.
  • File a lien against your property.

Contact us

Sign in to Revenue Online

Individuals Owing Tax


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