IRS CP91 Notice: Levy on Your Social Security Benefits
Last reviewed by Calculus Tax in-house Settlement Officer
A CP91 is an IRS notice that it intends to levy up to 15% of your Social Security benefits for unpaid taxes. Read the notice, then pay what you owe or request a payment plan by calling the number on the notice. The Social Security Administration cannot stop the levy or resolve the tax issue, so contact the IRS, not SSA.
Quick answer
A CP91 means the IRS intends to levy up to 15% of each Social Security payment for unpaid taxes. Contact the IRS at the number on the notice, not the Social Security Administration, which can't stop the levy. Pay what you owe, request a payment plan, or ask for a hardship review if the levy leaves you unable to cover basics.
| What it is | IRS intent to levy up to 15% of your Social Security benefits |
|---|---|
| Program | Federal Payment Levy Program, IRC section 6331(h) |
| Levy amount | Up to 15% of each payment, or the amount owed if less |
| Who to call | The IRS at the number on the notice; not SSA |
| FPLP phone numbers | 800-829-7650 or 800-829-3903 |
| Excluded from the program | Bankruptcy, innocent or injured spouse claims, other payment arrangements, IRS-determined hardship |
What the CP91 Means
The CP91 tells you the IRS intends to levy up to 15% of your Social Security benefits for unpaid taxes. It is a collection notice, so read it carefully: it explains the balance, the action the IRS plans to take, and the number to call. For how Social Security levies work in general, see IRS levy on Social Security.
How the Federal Payment Levy Program Works
The levy runs through the Federal Payment Levy Program, authorized by IRC section 6331(h). The IRS matches delinquent accounts against federal payments, and the Treasury's Bureau of the Fiscal Service can then reduce each payment by up to 15%, or the amount owed if less. The levy is continuous until the tax is paid or other arrangements are made, and you get a letter each time a payment is levied.
Do Not Call the Social Security Administration
The IRS says the Social Security Administration cannot stop the levy or help resolve the tax issue. Call the IRS at the number on your notice. For Federal Payment Levy Program questions, the IRS lists 800-829-7650 and 800-829-3903, and asks that you not contact the Bureau of the Fiscal Service or SSA.
Your Hearing Rights and Timing
Before levying federal payments, the IRS sends a final notice of intent to levy with your right to a hearing, such as a CP90 or CP297, if it has not already sent one. For most federal payments, the IRS transmits the levy if it does not hear from you within 30 days of that final notice. The IRS notes that certain Social Security benefits are an exception to that timing, so respond right away. See the CP90 notice.
Ways to Stop or Avoid the Levy
Pay the balance in full, or set up an installment agreement. The IRS also excludes federal payments from the program when you are in bankruptcy, have applied for innocent or injured spouse relief, have made other arrangements to pay, or when the IRS has determined you are in a hardship situation.
If the Levy Would Cause Hardship
If losing up to 15% of your benefits would leave you unable to pay basic living expenses, ask the IRS for a hardship review. The IRS may ask for a financial statement such as Form 433-F and documents showing your income, expenses, bank accounts, and assets. If it places your account in currently not collectible status, collection is generally suspended, though the debt remains.
Which Benefits Are Affected
The program can levy certain Social Security benefits, along with other federal payments such as federal retirement annuities and Railroad Retirement Board benefits. Supplemental Security Income (SSI) is generally not levied. If you are not sure which benefit you receive, check your SSA award letter.
Help With a CP91 in Burbank and Los Angeles
Calculus Tax reviews your IRS account with Brevitax and our in-house Settlement Officer evaluates whether a payment plan, hardship status, or another option fits your budget. If you are retired, also see whether Social Security is taxed after 70. Contact us.
Frequently Asked Questions
How much of my Social Security can the IRS take?
Up to 15% of each payment, or the amount you owe if that is less, through the Federal Payment Levy Program.
Can the Social Security Administration stop the levy?
No. The IRS says SSA cannot stop the levy or help resolve the tax issue. Contact the IRS at the number on your notice.
Is SSI subject to the IRS levy?
Supplemental Security Income is generally not levied.
How do I stop a CP91 levy?
Pay the balance, set up a payment plan, or ask for a hardship review if the levy leaves you unable to pay basic living expenses.
Will the levy stop on its own?
No. It is continuous until the tax is paid in full or other arrangements are made.
What number should I call?
The number on your CP91. For Federal Payment Levy Program questions, the IRS lists 800-829-7650 and 800-829-3903.
Sources
What can change the answer
Notice type, issue date, filing history, account status, deadlines, and current agency procedures can change the available next step. Bring the complete notice and account records to a qualified review.
Tax rules and collection procedures can change and depend on the account. Federal claims should be checked against current IRS guidance; California claims should be checked against the California Franchise Tax Board. See our editorial methodology for sourcing and update standards.
Results depend on your facts and on IRS or state decisions. Calculus Tax, Inc. is not affiliated with the IRS or any government agency.
When professional help may make sense
Calculus Tax, Inc. can review notices, organize financial information, explain available paths, and communicate with the IRS or California agencies when representation is appropriate. The right next step depends on your facts, deadlines, filing history, and ability to pay.
We are based in Burbank and serve clients in Burbank and throughout Los Angeles County. See our local service-area pages for location-specific information.
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