Categories: IRS DebtTax Guide

Expiring Tax Debts: IRS CSED and State Tax Collection Expiration Dates

They only have so long to collect…. thanks to CSED

CSED stands for collection statute expiration date. This is the official IRS term, but state tax debts also have a CSED that can go by other names. Here we will go through the IRS CSED and that of all the states.

Internal Revenue Service

The IRS has 10 years to collect on a tax debt from the date it is assessed. This can be extended by the following:

  • Offer In Compromise is pending
  • The taxpayer is out of the country for more than 6 months
  • A request to place a case into a payment plan or Currently Not Collectible status is pending
  • A request for a due process hearing is pending
  • Bankruptcy proceedings extend the case for the time the bankruptcy is pending
  • There is an active request for innocent spouse relief

If the case is in a payment plan, Currently Not Collectible status, or just sitting while the IRS is trying to collect, the debt is getting closer to expiration every day. Some tax relief companies might try to get you to file an Offer In Compromise when you have tax debts that are close to expiring since they want to charge you. If your debt is closed to expiring and already in Currently Not Collectible Status or an IRS payment plan, you might just want to let it expire.

State Tax Debt Collection Statute Expiration Dates

Here we will go state by state.

Alabama

10 years after the final assessment of the tax, or prior to the expiration of an agreement made in writing.

Alaska

No personal income tax

Arizona

6 years after the amount due becomes final

Arkansas

6 years after the amount due becomes final

California

20 years after the date of assessment. It should be noted that the California Franchise Tax Board finds ways to constantly extend this statute. In the future, the laws may change regarding this.

Colorado

11 years after the date of assessment. Colorado follows the IRS CSED guidelines and adds one year to it.

Connecticut

10 years after the date of assessment

Delaware

10 years after the date of assessment

District of Colombia (Washington D.C.)

10 years after the date of assessment

Florida

No personal income tax

Georgia

10 years after the date of assessment

Hawaii

10 years after the date of assessment

Idaho

10 years after the date of assessment

Illinois

10 years after the date of assessment

Indiana

10 years after the date of assessment

Iowa

10 years after the date of assessment

Kansas

10 years after the date of assessment

Kentucky

10 years after the date of assessment

Louisiana

10 years after the date of assessment

Maine

10 years after the date of assessment

Maryland

10 years after the date of assessment

Massachusetts

6 years from the date the taxes were assessed or the date they were due. whichever is later. If an assessment is related to fraud there is no statute of limitations and debt remains until paid.

Michigan

10 years after the date of assessment

Minnesota

10 years after the date of assessment

Mississippi

10 years after the date of assessment

Missouri

10 years after the date of assessment

Montana

10 years after the date of assessment

Nebraska

10 years after the date of assessment

Nevada

No personal income tax.

New Hampshire

10 years after the date of assessment

New Jersey

Debts remain until paid.

New Mexico

10 years after the date of assessment

New York

20 years after the date a tax warrant could have been filed. If the assessment is related to fraud, no statute of limitations and debt remains until paid.

Due to a law in 2011, the New York Department of Taxation and Finance can no longer keep extending the statue by delaying filing warrants or other methods. Even if they do not file a tax warrant, the Collection Statute Expiration Date goes back until when they could have.

North Carolina

10 years after the date of assessment

North Dakota

10 years after the date of assessment

Ohio

7 years after the date of assessment

Oklahoma

10 years after the date of assessment

Oregon

10 years after the date of assessment

Pennsylvania

10 years after the date of assessment

Rhode Island

10 years after the date of assessment

South Carolina

10 years after the date of assessment

South Dakota

No personal income tax

Tennessee

10 years after the date of assessment

Texas

No personal income tax

Utah

10 years after the date of assessment

Vermont

10 years after the date of assessment

Virginia

20 years after the date of assessment

Washington

No personal income tax

West Virginia

10 years after the date of assessment

Wisconsin

No statute of limitations, debt remains until paid.

Wyoming

No personal income tax.

If you think you could benefit from the help of a tax attorney, schedule a consultation with one of our expert tax attorneys here or call us at (888) 515-4829.

Robert Kayvon, Esq.

View Comments

  • i have a levy from a tax that was never assessed when i was homeless, unemployed and living in my pickup truck, a lien from a payment agreement that is over16 years old and i defaulted when i was unemployed, homeless and living in my pickup truck and a lien for income i never received while i was homeless, unemployed and living in my pickup truck.

    how do i deal with that

    • On this you would need to contact the IRS (or state if a state authority) and find out exactly what the tax debt is due to and how much it is. From there you can see if it is going to expire soon or if something else should be done to resolve it.

      The defaulting of the payment agreement won't stop the IRS' 10 year period to collect, so those debts might be close to expired by now. If you would like for us to look into this for you, you can reach me at (888) 515-4829, and press 77.

    • Yes exactly. If your only major debt is taxes, you probably should be doing an Offer in Compromise instead if you qualify for a bankruptcy. If you have tons of other debt, Bankruptcy might be the best option. More recent debts will not get reduced on in the bankruptcy. See our Offer in Compromise or Bankruptcy post for more information.

Recent Posts

Navigating the World of Overseas Trusts

This article endeavors to provide an exhaustive exploration into the intricacies of foreign trusts, aiming to offer clarity for trustees,… Read More

3 weeks ago

Tax-Free Meals and Lodging for Employees: What You Need to Know

Understanding the ins and outs of providing free meals and/or lodging to your employees can be a bit daunting, but… Read More

3 weeks ago

Are Recent State Tax Cuts Financially Feasible?

As state tax revenues taper off from their peak levels, there's a growing debate over the financial viability of the… Read More

4 weeks ago

Important Sales Tax Developments in the Southeastern United States

Imagine a dynamic sales tax environment across the United States, where navigating sales tax regulations feels like solving a puzzle,… Read More

4 weeks ago

Trending 2024 Sales Tax Issues

As we set sail into another year of navigating sales tax landscapes, there's a wave of anticipation for the exciting… Read More

1 month ago

Unlock Tax Credits for Self-Employed Individuals: Amend Returns for up to $32,220

Attention self-employed individuals and small business owners! If you haven't yet claimed your sick and family leave tax credits, it's… Read More

1 month ago
Click to schedule a consultation now!