IRS notice
IRS Notice CP91: Levy on Your Social Security Benefits
The IRS intends to take up to 15% of each Social Security payment until an unpaid tax balance is paid.
Act now
The date printed on the CP91: if the balance isn't paid or arranged by then, the IRS can begin taking part of your Social Security benefits.
A CP91 tells you the IRS intends to levy up to 15% of your Social Security benefits to pay unpaid federal taxes after several earlier notices went unpaid. Call the IRS at the number on the notice before the date it gives: pay the balance, set up a payment plan, or explain financial hardship. The Social Security Administration cannot stop the levy.
What this notice is telling you
- Several notices about the same balance went unpaid, and the IRS is now turning to your Social Security payments.
- The levy can take up to 15% of each benefit payment, and the IRS says it continues until the unpaid taxes are paid in full.
- The authority is the continuous levy rule in Internal Revenue Code section 6331(h), which reaches certain federal payments, including Social Security benefits.
- The IRS says not to contact the Social Security Administration: it cannot stop the levy or help resolve the tax.
- The notice may refer to your own benefits or to benefits paid on another person's record for which you are the beneficiary.
What to do
Call the IRS, not Social Security
Use the number on the CP91. Only the IRS can arrange payment or delay collection of the levy.
Pay the balance if you can
Full payment ends the levy. If you can pay part, do so now to reduce the balance and the interest growing on it.
Ask for a payment plan
Pay what you can and set up an arrangement for the rest, online or by phone. Individuals who owe $50,000 or less may qualify for the IRS's Simple Payment Plan.
Explain hardship if paying isn't possible
If your benefits are what you live on, tell the IRS. It can find that you can't pay because of economic hardship and temporarily delay collection. Be ready to go through your monthly income and expenses.
Send proof of any payment already made
If you paid in full or think a payment wasn't credited, send proof so the IRS can correct the account.
How a Social Security levy works
Unlike a one-time bank levy, a levy under section 6331(h) is continuous. Once it starts, up to 15% of each Social Security payment goes to the tax debt, month after month, until the balance is paid in full. Because the 15% comes off a fixed income, it can strain a household budget that has little room for it. That is why the IRS's hardship and payment plan options matter so much on this notice.
| Your situation | What to raise with the IRS |
|---|---|
| You can pay the balance | Pay in full before the date on the notice. |
| You can pay over time | Request an installment agreement or the Simple Payment Plan. |
| Your income only covers basic living costs | Ask for a hardship determination to delay collection; be ready to document income and expenses. |
| You can't realistically ever pay the full amount | Ask whether an offer in compromise is worth exploring. |
| You think the amount is wrong or was paid | Send proof of payment and call the number on the notice. |
Hearing rights
Before most levies, section 6330 of the tax code requires the IRS to send a notice of your right to a Collection Due Process hearing, such as a CP90, at least 30 days in advance. The IRS's CP91 page does not describe a hearing, and Publication 1660, Collection Appeal Rights, explains the options. If you do not recall receiving a hearing notice for the tax periods on the CP91, raise it when you call.
If you do nothing
The IRS can begin seizing part of your Social Security benefits after the date on the notice, from your own account or from an account on which you are a beneficiary, and keep doing so until the debt is paid. Interest and the failure-to-pay penalty continue on whatever remains.
Where this notice sits
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP91
Can the Social Security Administration stop the levy?
No. The IRS says the SSA cannot stop the levy or help resolve the tax issue. Contact the IRS at the number on the notice.
Will the IRS take my whole Social Security check?
The CP91 levy is limited to up to 15% of each benefit payment under the continuous levy rule. It continues until the balance is paid in full, so arranging payment or a hardship delay is the way to end it sooner.
I live on my Social Security. Is there any relief?
Yes, possibly. The IRS can decide that you cannot pay because of economic hardship and temporarily delay collection, including the levy on your benefits. You will need to show your monthly income and expenses.
Can the levy reach benefits I get on someone else's record?
Yes, if applicable. The IRS's sample CP91 says it can levy funds from your own Social Security account or from the account for which you are a beneficiary. Check which account number appears on your notice.
Other notices
- LT11 / Letter 1058: Final notice of intent to levy and your right to a hearingFinal notice that the IRS plans to seize property for an unpaid balance, with a hearing deadline that cannot be extended.
- Letter 3172: Notice of federal tax lien filing and your right to a hearingThe IRS has filed a public Notice of Federal Tax Lien for unpaid tax and is telling you how to request a hearing.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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