How to Find Out Your IRS CSED (Collection Statute Expiration Date)

If you're dealing with back taxes, one of the most important dates you need to know is your CSED, or Collection Statute Expiration Date. This is the date after which the IRS can no longer legally collect on your tax debt. Essentially, it’s the deadline for the IRS to take action to collect the taxes you owe.

Understanding your CSED is crucial, especially if you're facing a significant tax liability. In this blog post, we will explain what CSED is, how it’s calculated, and how you can find out your own CSED to better manage your tax obligations.

What Is the IRS CSED?

The Collection Statute Expiration Date (CSED) is the date after which the IRS is no longer able to collect back taxes from a taxpayer. Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax debt, after which the debt becomes unenforceable. The CSED marks the end of this 10-year period.

This 10-year period can be extended or paused under certain circumstances, such as if the taxpayer files for bankruptcy, is out of the country, or makes certain types of agreements with the IRS. If you’re nearing your CSED, it’s important to understand the timeline and what actions can affect this expiration.

How Is the CSED Calculated?

The CSED is calculated starting from the date the IRS officially assesses your tax liability. This is typically the date the IRS processes your tax return or the date the IRS issues a formal notice of assessment.

However, the 10-year period can be extended or suspended in certain situations, such as:

  • Bankruptcy: If you file for bankruptcy, the statute of limitations may be suspended for the duration of the bankruptcy proceedings.

  • Taxpayer Absence: If you leave the United States for a period of more than 6 months, the collection statute can be suspended for the time you are out of the country.

  • Ongoing Collection Activity: If the IRS places a lien or levy on your property, this may extend the CSED if certain actions take place.

Other factors that may extend or pause the CSED include any period in which the IRS has to suspend collection efforts due to a dispute, audit, or legal action.

Why Is the CSED Important?

Understanding your CSED is important because, once it expires, the IRS can no longer collect your debt. This means that, after the CSED has passed, you could be released from your tax liability without having to pay the remaining amount owed. This can be a huge relief for taxpayers struggling with back taxes.

However, if you are close to reaching your CSED, it’s essential to make sure your tax affairs are in order and avoid any actions that could delay the expiration date. Taking proactive steps now can help you avoid penalties or prolonged collection actions.

How to Find Out Your IRS CSED

There are several ways to determine your IRS CSED. Here’s how you can find out:

1. Check Your IRS Notice of Assessment

The IRS typically sends a Notice of Assessment when it assesses a tax liability against you. This notice will include important information about your tax debt, including the date the tax was assessed. From this date, you can calculate your 10-year CSED.

  • Where to Find the Assessment Date: Look for the date the IRS assesses your tax. This date is usually listed on the notice or form that you receive from the IRS.

2. Request Your IRS Transcript

One of the most straightforward ways to find out your CSED is to request your IRS tax transcript. The IRS provides a free Tax Account Transcript, which shows a detailed history of your tax account, including assessments, payments, and adjustments.

To request your transcript:

  • Go to the IRS website (www.irs.gov)

  • Navigate to the Get Transcript section

  • You can request a transcript online or by mail. The transcript will show the date of your tax assessment, from which you can calculate the expiration date.

3. Call the IRS

If you're unable to access your transcript or have difficulty finding the information on your own, you can call the IRS directly. The IRS phone number is 1-800-829-1040. When you call, be sure to have your personal information on hand (such as your Social Security number and tax details) to verify your identity.

Requesting a Collection Statute Expiration Date (CSED) or confirming your statute of limitations status should be a relatively straightforward process with an IRS representative.

4. Work With a Tax Professional

If you're unsure how to calculate your CSED or need assistance with your tax situation, it’s a good idea to consult a tax professional. A tax professional, such as an enrolled agent or tax attorney, can help you determine your CSED and advise you on your best course of action.

They can also help if you need to dispute any actions taken by the IRS or if you're looking for ways to resolve your tax debt before the CSED expires.

What to Do If You're Close to Your CSED

If you’re near the CSED and the IRS still has a claim on your taxes, here are a few things to consider:

  • Check for Extensions: If you think the IRS may have extended the statute of limitations or paused it, check with the IRS to ensure you understand the current timeline.

  • Settle Your Debt: If you're close to your CSED, consider negotiating with the IRS for an Offer in Compromise (OIC), which could help you settle the debt for less than what you owe.

  • Monitor for Collection Actions: Keep track of any actions the IRS may take (such as liens or levies), as these can extend the CSED. Make sure you’re not missing any critical deadlines or opportunities to resolve the matter.


The IRS’s Collection Statute Expiration Date (CSED) is a crucial concept for anyone dealing with back taxes. This date marks the point at which the IRS can no longer collect on your tax debt, providing you with a potential “clean slate.” By understanding how the CSED works and how to find your own CSED, you can better manage your tax obligations and plan your financial future accordingly.

To find out your CSED, you can request your IRS tax transcript, contact the IRS, or work with a tax professional. Staying proactive and informed can help you make the best decisions about your tax situation and ensure you don't miss out on opportunities for resolution.

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