How can I calculate my CSED using my IRS transcript for a 2013 tax debt?

The CSED (Collection Statute Expiration Date) is typically 10 years from the date the tax was assessed, not from when you filed. The assessment date should be listed on your transcript - it's usually shortly after you filed or when the IRS made adjustments to your return. Look on your transcript for "assessment date" or "assessment of tax" - that's your starting point. From there, count forward 10 years. However, be aware that certain events can extend the CSED, like if you filed for bankruptcy, submitted an offer in compromise, requested a Collection Due Process hearing, or lived outside the US for an extended period. Also, if you've entered into an installment agreement at some point, that might have extended your CSED as well. The transcript should show these events, but they can be hard to interpret without experience.

I was in a similar situation with a 2012 tax debt that I thought would never go away. After struggling to understand my transcript, I found this AI tool called taxr.ai that helped break down my CSED calculation. I uploaded my transcript to https://taxr.ai and it identified my assessment date and all the suspension periods that extended my CSED. Turns out my original 10-year period had been extended by almost 2 years because of some payment plans I'd entered and forgotten about! The tool explained that certain actions like installment agreements and bankruptcy filings extend the statute of limitations. In my case, I discovered my debt wasn't expiring when I thought it would. Might be worth checking out since you're trying to figure this out on your own after your tax pro retired.

Just wanted to follow up about that taxr.ai site someone recommended here. I decided to try it after struggling to understand my CSED for weeks. Uploaded my transcript and within minutes got a detailed breakdown of my collection timeline. Turns out my CSED was extended twice - once for an installment agreement I had for 8 months and again when I requested a collection due process hearing. The report showed my original assessment date was March 2014, but with the extensions, my actual CSED is now November 2024 instead of March 2024 like I thought. Saved me from mistakenly thinking my debt was about to expire when I actually had 8 more months to go. Just wanted to share since I was the skeptical one earlier!

If you're having trouble getting a clear answer about your CSED, you might want to just call the IRS directly. I know, I know - calling the IRS sounds like absolute torture. I spent WEEKS trying to get through their phone system earlier this year. But then I found this service called Claimyr that actually gets you connected to an IRS agent without the endless waiting. I used https://claimyr.com and watched their demo video at https://youtu.be/_kiP6q8DX5c before trying it. They basically call the IRS for you, wait through all that phone tree nonsense, and then call you once they've got an actual human on the line. The agent was able to tell me exactly when my collection statute expires and explained all the events that had extended it over the years. For something as specific as determining your CSED with all its possible extensions, sometimes you just need to speak directly with the IRS to get the definitive answer.

Just wanted to update about that Claimyr service I was skeptical about. I actually tried it after my accountant told me I needed to resolve my CSED question before tax season. I'm honestly shocked that it worked. Got a call back in about 90 minutes saying they had an IRS agent on the line. The agent confirmed my CSED had been extended multiple times - for an installment agreement I had set up in 2015 that lasted 14 months, plus there was a 6-month period where collection was suspended due to an audit reconsideration. I found out my debt isn't expiring until July 2025, not 2023 like I thought. Saved me from making a huge mistake thinking it was already expired. Can't believe I'm saying this, but that service actually delivered what it promised.

Don't forget that you can also request your own IRS transcripts online and look for the CSED yourself. Go to the IRS website and search for "Get Transcript Online." You'll need to create an account if you don't already have one. Once you have your transcript, look for the date of assessment (not the date you filed) and add 10 years. Then look for codes that might indicate suspension periods: - Code 520: Indicates the beginning of a suspension period - Code 521: Shows the end of a suspension period The time between these codes doesn't count toward your 10 years. There are other codes too that can indicate extensions of your CSED.

Does anyone know if filing an amended return for that tax year would reset the CSED clock? I'm in a similar situation with a 2014 debt.

I've been through a similar situation with an old tax debt and want to share what I learned about calculating CSED from transcripts. The key thing to understand is that your transcript will show transaction codes that tell the story of your debt timeline. Look for these specific codes on your transcript: - Code 150: This is your original assessment date - your 10-year clock starts here - Code 520/521: Suspension start/end (as others mentioned) - Code 340: Installment agreement established - Code 341: Installment agreement terminated - Code 420: Examination (audit) started - Code 421: Examination closed Each suspension period gets added to your original 10 years. So if you had a 6-month installment agreement, your CSED becomes 10 years and 6 months from the assessment date. One thing I didn't see mentioned yet - if you moved out of the country for any extended period, that can also suspend the collection statute. The IRS can't effectively collect while you're living abroad, so that time doesn't count toward your 10 years either. Since you mentioned not hearing from the IRS in years, there's a good chance your CSED might actually be approaching or may have already passed. But given how complex these calculations can be with all the potential extensions, I'd definitely recommend getting a definitive answer rather than guessing.

This is such a helpful thread! I'm dealing with a similar situation from 2012 and had no idea about all these different codes on transcripts. @Vanessa Chang, thank you for that comprehensive breakdown of the transaction codes - that's exactly what I needed to understand what I'm looking at. One question I have: if the IRS accepted an Offer in Compromise that was later withdrawn or rejected, does that time still count as a suspension period? I think I see some codes on my transcript related to an OIC I submitted years ago that didn't go through, but I'm not sure if that affected my CSED calculation. Also, for anyone still trying to figure this out - I noticed that some transcripts don't show all the historical data if you're only looking at certain types of transcripts. Make sure you're getting your "Account Transcript" rather than just a "Tax Return Transcript" because the account version shows all the collection activity and suspension periods.