Notice CP91 - Levy on Social Security
IRC Section: IRC § 6334
Response Deadline: 30 days
The IRS is coming for your Social Security. They can automatically take up to 15% of your monthly benefit check to pay down your tax debt. This isn't a warning about future action — the levy mechanism is already in motion. If you rely on Social Security as your primary income, this can be devastating.
A CP91 notifies you that the IRS intends to levy your Social Security benefits through the Federal Payment Levy Program (FPLP). The IRS can automatically withhold up to 15% of your monthly Social Security benefit to pay down federal tax debt. This notice is specifically for Social Security recipients with unpaid taxes.
Common Triggers
- Unpaid taxes
- No payment arrangement
- Previous notices ignored
Resolution Steps
- Step 1: Review the levy amount and calculation
- Step 2: Contact us immediately to discuss options
- Step 3: Consider requesting a hearing
- Step 4: Explore hardship exemption if applicable
- Step 5: Don't ignore - levy will continue
Common Questions About CP91
- Can the IRS take my Social Security if it's my only income?
- Yes, the Federal Payment Levy Program can withhold up to 15% of your monthly benefit. However, if you can prove the reduction creates immediate economic hardship, you can request Currently Not Collectible status to suspend the levy.
- Is there a minimum amount of Social Security that's protected?
- The IRS generally protects a portion of your benefit. The levy applies to benefits above a certain threshold, but the exact protected amount depends on your filing status and benefit level. A practitioner can help calculate the exact impact.
Related Notices
Additional Resources
This is an enforcement notice — the next move matters
This page explains what the letter is. For what to do — the deadline, the steps in order, and what representation changes — go to the action page on our resolution site: IRS CP91: What To Do Now →
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