CP91: Final Notice Before the IRS Takes Part of Your Social Security

Why you might get this

• You have unpaid federal taxes on your account.
• You receive Social Security benefits that the IRS can reach.
• Earlier notices or bills for this balance likely went unpaid, so the IRS is now moving toward a levy (legally taking money to pay the debt).

The deadline

This notice says the IRS intends to levy — meaning legally take — up to 15% of your Social Security benefits to pay what you owe. Acting before the date printed on your notice can help you stop or delay that action. The notice also points to your appeal rights, so this is your chance to respond before the money is taken.

This notice doesn't carry a fixed response deadline, but it still deserves attention — see what to do below.

What to do

1. Read your notice carefully — it explains exactly what the IRS plans to do and how much you owe.
2. Pay the full amount you owe if you can.
3. If you can't pay in full, ask for a payment plan (installment agreement) using the number on your notice.
4. Call the IRS at the phone number on the notice to discuss your options — do not call the Social Security Administration, because they can't help with this.
5. Ask about a temporary delay in collection if you're facing financial hardship, or look into an Offer in Compromise (a deal to settle for less than you owe).
6. If you want someone like an accountant to speak to the IRS for you, file Form 2848, Power of Attorney.

What happens if you ignore it

If you don't respond, the IRS can go ahead and take up to 15% of your Social Security benefits and apply it to your tax debt. The unpaid balance can also keep growing with penalties and interest.

If you can't afford to pay or need help, you may qualify for free assistance from the Taxpayer Advocate Service (TAS) or a Low Income Taxpayer Clinic. You can also review your appeal rights in Publication 1660 before the levy takes effect.

What a CP91 notice means

A CP91 notice is a warning that the IRS plans to take up to 15% of your Social Security benefits to pay taxes you still owe. This is called a levy — a legal way for the IRS to collect a debt directly from money you're owed.

You most likely got this because a tax balance went unpaid after earlier bills, and the IRS is now taking a stronger step to collect it.

The good news: you still have time to act before the date printed on your notice. Read the notice closely so you understand the amount and your rights. If you can pay in full, do that. If you can't, call the IRS at the number on the notice to set up a payment plan, ask about a temporary hold for financial hardship, or explore an Offer in Compromise to settle for less.

Don't call Social Security — they can't stop the levy. Only the IRS can help you resolve it. You can also get free help from the Taxpayer Advocate Service if you're stuck.

Solace can keep an eye on your IRS account, so you'll know if something changes and can respond in time.