What is Form 433-F and when is it used?

Form 433-F is a simplified collection information statement used by the IRS Automated Collection System (ACS). It is shorter than Form 433-A and is typically used for: (1) installment agreements under $50,000; (2) CNC status requests; (3) initial collection contacts. For larger liabilities or OIC submissions, the IRS requires the more detailed Form 433-A.

What is the difference between Form 433-F and Form 433-A?

Form 433-F: simplified, 2 pages, used by ACS for routine collection cases. Form 433-A: detailed, 6 pages, required for OIC submissions, installment agreements over $50,000, and cases assigned to Revenue Officers. Form 433-A requires more detailed asset and income information, including bank statements and pay stubs.

What expenses does the IRS allow on Form 433-F?

The IRS uses National Standards (food, clothing, personal care) and Local Standards (housing, utilities, transportation) to determine allowable expenses. Actual expenses that exceed the standards may be allowed if the taxpayer can demonstrate they are necessary for health, welfare, or production of income. The IRS will not allow expenses for luxury items or discretionary spending.

How does the IRS determine Currently Not Collectible (CNC) status?

The IRS places a taxpayer in CNC status when allowable expenses equal or exceed monthly income. The IRS reviews the Form 433-F financial information to make this determination. CNC status is temporary — the IRS will send annual notices and resume collection if the taxpayer's financial situation improves.

What is the collection statute of limitations?

The IRS has 10 years from the date of assessment to collect unpaid taxes. The statute is suspended during: installment agreements, OIC consideration, bankruptcy, taxpayer living outside the U.S. for 6+ months, and collection due process hearings. A new assessment (e.g., amended return, audit adjustment) starts a new 10-year period. [IRC §6502]

IRS Form — Collection Information Statement (Simplified)

Form 433-F — Collection Information Statement

Form 433-F is a simplified collection information statement used by the IRS Automated Collection System (ACS) for telephone-based collection cases. It is shorter than Form 433-A (used by Revenue Officers) but covers the same basic financial information. For tax professionals, Form 433-F is the form most commonly used when resolving IRS collection issues by phone with the ACS.

✓ Verified 2026 Form 433-F Rules

✓ ACS vs. Revenue Officer Distinction Confirmed

✓ Allowable Expense Standards Confirmed

✓ CNC Threshold Rules Confirmed

ACS

Used by IRS Automated Collection System (Phone Cases)

Simplified

Shorter Than Form 433-A — Used for Phone Resolutions

Form 433-A

Used by Revenue Officers (Field Cases)

IRC §6343

Currently Not Collectible Authority

Key Rules and Authority

Rule	Detail
ACS Cases	Form 433-F
Revenue Officer Cases	Form 433-A
Allowable Expenses	IRS Collection Financial Standards
Housing/Utilities	Local standards by county
Transportation	Local standards
Food/Clothing	National standards

Form 433-F vs. Form 433-A — When to Use Each

The choice between Form 433-F and Form 433-A depends on how the IRS collection case is being handled. Form 433-F is used for cases handled by the IRS Automated Collection System (ACS) — typically cases where the taxpayer is contacted by phone or letter, and the balance is under $250,000. Form 433-A is used for cases assigned to a Revenue Officer — typically cases with larger balances, complex financial situations, or taxpayers who have not responded to ACS contacts. Both forms collect similar financial information, but Form 433-A is more detailed and requires more documentation. When working with ACS, Form 433-F is generally sufficient to establish an installment agreement or CNC status.

Frequently Asked Questions

My client received an IRS notice about their balance due. Should I call ACS or request a Revenue Officer?

For most cases with balances under $250,000, calling ACS is the fastest way to resolve the issue. ACS can establish installment agreements, place accounts in Currently Not Collectible status, and process Offer in Compromise applications. If the case is complex (multiple years, business taxes, significant assets), requesting assignment to a Revenue Officer may be beneficial — Revenue Officers have more authority and flexibility than ACS. However, Revenue Officer cases move more slowly and require more documentation. For straightforward cases, ACS resolution using Form 433-F is typically faster and less burdensome for the client.

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Form 433-F — Collection Information Statement

Key Rules and Authority

Form 433-F vs. Form 433-A — When to Use Each

Frequently Asked Questions

Master IRS Collection Resolution for Your Clients

Related Resources

Free Access for Tax Professionals

Form 433-F — Collection Information Statement

Key Rules and Authority

Form 433-F vs. Form 433-A — When to Use Each

Frequently Asked Questions

Master IRS Collection Resolution for Your Clients

Related Resources