The IRS has 10 years from when your tax is assessed to collect what you owe—including penalties and interest. After that deadline passes, the agency generally cannot pursue further collection efforts.
That deadline is called the Collection Statute Expiration Date, or CSED. Once it arrives, the IRS typically cannot garnish wages or pursue other collection methods.
The clock starts on the assessment date, not the filing date—a distinction that matters for anyone trying to track their timeline. Several events can pause the countdown, including filing for bankruptcy, submitting an offer in compromise, requesting an installment agreement, or requesting a Collection Due Process hearing. Living outside the U.S. for at least six months also suspends the clock.
Attempting to simply wait out the IRS is not advisable. The agency tends to intensify collection activity as the CSED approaches, and interest and penalties continue accumulating the entire time.
Interest and penalties
Once you owe, the IRS sends a CP14 notice after you file, showing your balance due and giving you 21 days to pay. Overdue amounts accrue interest at the federal short-term rate plus 3%, set quarterly and compounded daily.
A late payment penalty also applies: 0.5% of the unpaid amount per month, up to a maximum of 25%. That rate increases to 1% if the IRS issues a notice of intent to levy your property and you have not set up an installment agreement—though it drops to 0.25% once an installment plan is in place.
If you still do not pay, the IRS can eventually seize property or garnish wages.
Finding your CSED
Your CSED appears on your account transcript, which you can request online or by mail using Form 4506-T. You can also call the IRS at 800-908-9946. The transcript will show the date when your 10-year window ends.