IRS Notice CP91: Intent to Levy Social Security Benefits

What does an IRS CP91 notice mean?

A CP91 (and the similar CP298) warns that the IRS intends to levy up to 15% of your Social Security benefits to pay an overdue tax debt, under the Federal Payment Levy Program. The notice gives you a final chance to resolve the balance and may carry Collection Due Process hearing rights.

Why did you receive a CP91?

Your unpaid balance persisted through earlier collection notices, and because you receive Social Security benefits, the IRS is targeting them for a continuous levy.

How to respond to a CP91 notice

Act before the deadline: pay the balance, set up an installment agreement, or request a CDP hearing if available to propose alternatives or claim economic hardship. If the levy would leave you unable to meet basic living expenses, raise that with the IRS, as hardship can stop or reduce the levy.

What happens if you ignore it?

The IRS can begin withholding up to 15% of each Social Security payment until the debt is satisfied, reducing your monthly income.

Common resolutions

• Pay the balance
• Set up an installment agreement
• Request a CDP hearing

Related IRS notices

• CP90 — Final Notice — Intent to Levy (CDP Rights)
• CP297 — Intent to Levy — Federal Payments
• LTR1058 — Final Notice of Intent to Levy (CDP)