Social Security levy warning

Got an IRS CP91Notice? Here's What It Means

What this notice means

CP91 warns that the IRS may levy up to a portion of your Social Security benefits to collect a federal tax debt.

It is a serious notice aimed at benefit recipients with unpaid taxes.

Why did I get this?

You have an unpaid assessed tax balance.

The IRS is notifying you before taking federal payment levy actions against Social Security benefits, subject to legal limits.

What should I do next?

Verify the tax years and amounts owed.

If you can pay or set up an installment agreement, do so before levy.

Explore collection alternatives if you cannot pay in full.

Consider professional assistance—benefit levies can significantly affect monthly income.

Get a plain-English breakdown in the IRSDecode decoder tool.

Frequently asked questions

  • Can the IRS take all of my Social Security?

    Federal law limits how much can be levied from certain benefits. Your notice and IRS guidance describe the rules.

  • What if Social Security is my only income?

    Tell the IRS and ask about hardship options. You may need documented financial information.

  • Can I appeal?

    Depending on your notice type and timing, CDP or other appeal rights may exist. Read CP91 carefully.