---
title: How Long Can the IRS Collect Back Taxes? | TaxTruce
url: https://taxtruce.com/answers/how-long-can-the-irs-collect
updated: 2026-10-29
---

# How long can the IRS collect back taxes?

Updated October 8, 20264 sourcesTaxTruce team[Fact checked](/editorial-standards)

The short answer

Generally 10 years from the date the tax is assessed. After that, the IRS can no longer collect it. Some events, like a pending offer or plan request, pause or extend the clock. Each tax year and each extra assessment has its own end date, called the CSED.

If you never filed, the clock can't start for that year until a tax is assessed.

## Words to know

[Assessment](/glossary)
:   When the IRS records a tax you owe on its books. The 10 year collection clock starts here.

## Sources

1. [IRS Internal Revenue Manual 5.1.19: Collection statute expiration](https://www.irs.gov/irm/part5/irm_05-001-019)
2. [IRS: Statutes of limitations for assessing, collecting and refunding tax](https://www.irs.gov/filing/statutes-of-limitations-for-assessing-collecting-and-refunding-tax)
3. [IRS: Payment plans and installment agreements](https://www.irs.gov/payments/payment-plans-installment-agreements)
4. [IRS: Offer in compromise](https://www.irs.gov/payments/offer-in-compromise)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.