Temporary Delay of Collection Activity (Currently Not Collectible)

Currently Not Collectible

If you are experiencing severe financial hardship, you may qualify for a temporary delay in collection activities (such as bank levies or wage garnishments) through Currently Not Collectible (CNC) status.

The Internal Revenue Service (IRS) needs to grant you CNC status first before you apply for the status in Virginia. Once you receive CNC status with us, your debts are paused but not forgiven — and penalties and interest may still accrue. 

Federal CNC Status  

Based on your current income and living expenses, the IRS may determine you are temporarily unable to pay your federal tax debt and will pause active collection efforts. 

Review eligibility details and request federal CNC status through IRS.gov.

If you do not have a federal tax debt but are experiencing financial hardship and need Virginia tax debt relief, you can apply for an offer in compromise with us.

Virginia CNC Status  

If you have CNC status with the IRS, you can apply for Virginia CNC status by sending a secure email to CollectionsOIC@tax.virginia.gov with one of the following documents attached:

• An IRS transcript showing your most recent CNC status, or  
• Your official IRS Currently Not Collectible notice 

We will review your account to determine the appropriate next steps. Please note that Virginia CNC status is a temporary collection pause, not debt forgiveness, and remains subject to periodic review.

If you have questions, call us at 804.367.8045 to discuss your options.