Form 433-F Line-by-Line: How to File for CNC Status (2026)

Form 433-F is the two-page Collection Information Statement used by the IRS Automated Collection System (ACS) for individual taxpayers with wage, salary, pension, or fixed-income sources and balances generally under $250,000. Form 433-A is the six-page Collection Information Statement required when a revenue officer is assigned to the case, when self-employment income is involved, or when the IRS requires deeper asset analysis. Form 433-A (OIC) is a separate variant used only for Offer in Compromise applications under IRC Section 7122 — do not confuse it with Form 433-A for CNC. Form 433-B is for businesses. The distinction matters because submitting the wrong form delays processing and may trigger a rejection requiring resubmission. The standard rule: if your most recent IRS notice came from ACS (the call routes to 800-829-7650 for individuals or 800-829-3903 for businesses), use Form 433-F. If you have an assigned revenue officer (you have their direct phone number and a Stamped Form 9297 Letter), use Form 433-A. For self-employed taxpayers, default to Form 433-A regardless of who is assigned because Schedule C income requires the deeper analysis 433-A provides. FreeTaxUpdate.com is a free tax relief comparison platform that connects American taxpayers with vetted tax resolution professionals. In our experience, approximately 80% of individual CNC requests are processed using Form 433-F. The remaining 20% — primarily self-employed and revenue-officer-assigned cases — use 433-A. For the broader CNC strategy and how 433-F fits the application process, see our Currently Not Collectible (CNC) guide.

Section A of Form 433-F captures basic identifying information and employment details. Lines A1–A7 ask for full name, Social Security number, date of birth, address, primary phone, secondary phone, and email. Lines A8–A14 cover marital status, spouse name (if applicable), spouse SSN, dependents (name, age, relationship), and occupation. Line A15 asks for current employer name, address, length of employment, and pay frequency. Line A16 requests spouse employer information if married filing jointly with shared income consideration. Three common errors in Section A change CNC outcomes. First, listing dependents incorrectly. The IRS allows ALE for actual household members the taxpayer supports. A taxpayer with two minor children and a custodial elderly parent has a household size of four for ALE purposes. Listing only the children understates household size and reduces National Standards by $389 per missed dependent. Second, omitting a non-working spouse from the household. A married taxpayer with a stay-at-home spouse should report both adults plus dependents in the household calculation. Third, miscoding pay frequency. Bi-weekly (every two weeks, 26 pay periods) and semi-monthly (twice per month, 24 pay periods) produce different monthly income figures from the same hourly rate. The IRS will use whatever you state — get it right. Documentation supporting Section A: a copy of the most recent pay stub (employer name and address must match), a state-issued ID for the address, and birth certificates or tax returns showing claimed dependents. The IRS does not require this documentation be attached to Form 433-F when filed but will request it during the review.

Section B captures gross monthly income from every source. Line B1 is wages (gross monthly, not net — gross before any withholding or deductions). Line B2 is interest and dividend income. Line B3 is net business income (from Schedule C, K-1, or 1099-NEC). Line B4 is rental net income. Line B5 is pension and annuity income. Line B6 is Social Security retirement, disability, or survivor benefits. Line B7 is child support received. Line B8 is alimony received. Line B9 is unemployment compensation. Line B10 is Other Income (not specified elsewhere — typically 1099 contractor work, gambling winnings, large cash receipts). Line B11 totals lines B1–B10 to produce gross monthly income. The most-frequent error in Section B is reporting net wages instead of gross. A taxpayer earning $4,800/month gross with $1,150 in federal/state/FICA withholding nets approximately $3,650. Reporting $3,650 on line B1 understates income from the IRS perspective — but more importantly, it skips the proper deduction of withholding in the calculation flow. The IRS adds back withholding when reviewing 433-F and the taxpayer ends up arguing about figures that should have been clean. Always report gross. The IRS calculates net using its own withholding tables. For self-employed taxpayers, line B3 net business income should reflect the true monthly average over the prior 6–12 months, not a single high or low month. If your business net income varies significantly, attach a one-page schedule showing month-by-month figures and the average. The IRS will use the average for ALE purposes. Documentation for Section B: pay stubs (last 2 months), Schedule C from the most recent return plus year-to-date P&L, Form 1099 statements for retirement/Social Security, and bank statements showing deposits matching reported income.

Section C lists assets that the IRS may use to calculate Reasonable Collection Potential or to flag the case for closer review. Lines C1–C5 cover bank and investment accounts: bank name, account number, account type (checking, savings, money market, brokerage), and current balance. Lines C6–C10 cover real estate: address, current fair market value, mortgage balance, and equity. Lines C11–C15 cover vehicles: year, make, model, current value, and loan balance. Lines C16–C18 cover life insurance: company, policy number, and current cash value. Line C19 lists Other Assets (jewelry over $500, coin/stamp collections, ATVs, boats, tools). Section D itemizes monthly necessary living expenses against the ALE standards covered in our IRS Allowable Living Expenses 2026 reference. Line D42 is food, clothing, and miscellaneous (claim the full National Standard for household size: $836 single, $1,478 two-person, etc.). Line D43 is housing/utilities (claim Local Standard or actual, whichever is less, with documentation). Line D44 is transportation (Local Standard ownership + operating). Line D45 is health insurance premiums (actual amount). Line D46 is Out-of-Pocket Health Care ($87 per person under 65, $158 per person 65+). Line D47 is taxes (federal, state, FICA — current month withholding). Line D48 is court-ordered payments. Line D49 is child/dependent care. Line D50 is term life insurance premiums. Line D51 is required retirement contributions. Line D52 is required work expenses. Line D53 is Other Necessary Expenses with description. Line D54 totals all monthly expenses. The asset section is where many CNC cases fail. A taxpayer with a $7,200 bank balance reports it accurately, and the IRS responds that $7,200 represents partial payment ability and rejects CNC. The correct approach is to keep liquid balances under approximately $1,000 to $1,500 at the time of application — pay current necessary expenses (rent, utilities, groceries, medical) before submission rather than holding cash that the IRS will treat as collectible. This is not concealing assets; it is timing necessary expenditures appropriately. Do not attempt to transfer or hide assets — fraudulent transfers under IRC Section 6901 carry significant penalties and can support a fraud assessment.

Five errors account for most CNC denials based on Form 433-F. First, claiming less than National Standards because the taxpayer thinks they spend less. Always claim the full standard for household size. Second, reporting net wages instead of gross. Always use gross income. Third, omitting Other Necessary Expenses — particularly court-ordered support, required work expenses, and term life insurance. Each missed expense increases calculated disposable income dollar-for-dollar. Fourth, listing assets the IRS treats as exempt. Retirement accounts protected under ERISA, Social Security in a separate bank account, and primary residence equity within the IRS exemption are not collectible — they should still be listed but with notation explaining the protected status. Fifth, signing the form without verifying the math. Always reconcile total expenses (Line D54) against the sum of individual lines, and verify income totals match supporting documentation. After completing Form 433-F, attach the supporting documentation: two months of pay stubs (or three months for self-employed), three months of bank statements for every account, current mortgage/rent statement, current utility bills, vehicle loan statement, health insurance premium statement, and any court orders. Mail to the address on the IRS notice or fax to the ACS unit number provided during the call. For a complete walkthrough of the CNC application process including the phone-call alternative, see our Currently Not Collectible (CNC) guide and our blog post on currently not collectible IRS hardship for case examples. If the math comes back positive, an installment agreement may be the right alternative — see our blog post on how to set up an IRS payment plan. Begin the qualification check at our qualify page or compare professional representation options at our tax relief reviews page.