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.
The IRS has 10 years to collect on a tax debt from the date it is assessed. This can be extended by the following:
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.
Here we will go state by state.
10 years after the final assessment of the tax, or prior to the expiration of an agreement made in writing.
No personal income tax
6 years after the amount due becomes final
6 years after the amount due becomes final
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.
11 years after the date of assessment. Colorado follows the IRS CSED guidelines and adds one year to it.
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
No personal income tax
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
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.
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
No personal income tax.
10 years after the date of assessment
Debts remain until paid.
10 years after the date of assessment
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.
10 years after the date of assessment
10 years after the date of assessment
7 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
10 years after the date of assessment
No personal income tax
10 years after the date of assessment
No personal income tax
10 years after the date of assessment
10 years after the date of assessment
20 years after the date of assessment
No personal income tax
10 years after the date of assessment
No statute of limitations, debt remains until paid.
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.
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Great post everything on csed dates compiled in one spot
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.
See other comment or call us we can fix it for you
so a bankruptcy extends tax debts from expiring that were not in the bankruptcy?
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.