Received IRS Notice CP91? The IRS is about to levy up to 15% of your Social Security benefits to collect unpaid taxes. You have 30 days to request a Collection Due Process hearing or resolve your debt. Learn your rights and how to protect your benefits.
IRS Notice CP91 is a final notice of intent to levy your Social Security benefits. This notice informs you that the IRS intends to continuously levy (seize) up to 15% of your Social Security payments each month until your tax debt is paid in full or you make other arrangements.
CP91 is specifically sent to taxpayers who receive Social Security benefits and have unpaid tax debt. Unlike a one-time bank levy, a Social Security levy is continuous—the IRS will take 15% of every Social Security payment you receive until the debt is satisfied.
Critical points about CP91:
The CP91 notice will show the tax year(s), the total amount owed (including penalties and interest), and detailed instructions for requesting a Collection Due Process hearing using Form 12153.
The IRS typically sends CP91 notices for the following reasons:
Unpaid Tax Debt with Social Security Income
You owe back taxes and receive Social Security benefits. The IRS has exhausted voluntary collection efforts and is now moving to levy your Social Security payments to collect the debt.
Ignored Multiple Collection Notices
You received CP14, CP501, CP503, and CP504 but didn't pay the amount owed or contact the IRS to set up a payment arrangement. The IRS has determined that a Social Security levy is necessary.
Failed Payment Plan
You previously had an installment agreement but defaulted by missing payments. The IRS terminated your payment plan and is now proceeding with a Social Security levy.
Social Security is Primary Income Source
The IRS identified Social Security as your primary or only source of income and is targeting it for continuous levy to collect the tax debt.
Immediate Actions Required:
Request a Collection Due Process (CDP) Hearing
File [Form 12153](/forms/12153) (Request for a Collection Due Process or Equivalent Hearing) within 30 days of the CP91 notice date. This stops the Social Security levy and gives you the right to challenge the IRS's proposed collection action before an independent appeals officer. You can propose alternative collection methods during the hearing.
Pay the Full Amount
If you can pay the full balance immediately, do so to stop the levy process. You can pay online through IRS Direct Pay, by credit/debit card, or by mailing a check. Paying in full immediately resolves the issue and protects your Social Security benefits.
Set Up an Installment Agreement
If you can't pay in full, [apply for an installment agreement](/payment-plan/new) immediately. Even a small monthly payment can stop the Social Security levy if the IRS approves your application. Apply online or by calling the number on your notice.
Request Currently Not Collectible (CNC) Status
If you're experiencing financial hardship and rely on Social Security as your only income, request CNC status by submitting Form 433-F. You'll need to prove that the levy would cause economic hardship. CNC temporarily suspends collection, including the Social Security levy.
Collection Due Process (CDP) Hearing
File Form 12153 within 30 days to request a hearing. This stops the Social Security levy and allows you to propose alternative collection methods. You can challenge the amount owed, propose an installment agreement, request Currently Not Collectible status, or submit an offer in compromise.
Pay in Full
Pay the full balance immediately through IRS Direct Pay, credit/debit card, or check. This is the fastest way to stop the Social Security levy and protect your benefits.
Installment Agreement
Apply for monthly payments. Even a small monthly payment can stop the Social Security levy if the IRS approves your application. The IRS is often willing to accept modest payment plans for taxpayers on fixed incomes.
Currently Not Collectible (CNC) Status
Request CNC status if you're experiencing financial hardship and rely on Social Security as your only income. Submit Form 433-F to prove hardship. CNC temporarily suspends collection, including the Social Security levy, but interest and penalties continue to accrue.
Offer in Compromise
Settle your debt for less than you owe if you qualify based on your ability to pay. Use Form 656 to apply. This is a viable option if you can't pay the full amount and have limited income and assets.
The IRS can levy up to 15% of your Social Security benefits each month. This is a continuous levy—it doesn't stop until the debt is paid in full or you make other arrangements. The 15% is taken before you receive your payment.
Yes, but it's harder once the levy begins. You can stop it by paying the full balance, setting up an installment agreement, qualifying for Currently Not Collectible status, or having the levy released due to economic hardship. It's much easier to stop the levy before it starts by requesting a CDP hearing within 30 days of CP91.
If Social Security is your only income and you're experiencing financial hardship, request Currently Not Collectible (CNC) status by submitting Form 433-F. You'll need to prove that the levy would prevent you from meeting basic living expenses. The IRS may grant CNC and stop the levy.
A CDP hearing is your legal right to challenge the IRS's proposed Social Security levy before an independent appeals officer. You can dispute the amount owed, propose alternative collection methods (installment agreement, offer in compromise, CNC status), or request levy release due to hardship. Filing Form 12153 within 30 days stops the levy until the hearing is resolved.
Yes. CP91 specifically addresses Social Security, but the IRS can also levy other income sources (wages, bank accounts, retirement accounts) simultaneously. If you receive other income, you may receive additional levy notices (CP90, LT11, etc.).