How much of my Social Security can the IRS take under CP91?

Under the Federal Payment Levy Program, the IRS can levy 15% of your gross monthly Social Security payment. This is an automated, continuous levy — meaning 15% is taken every month until the tax debt is fully paid, a payment plan is established, or the debt becomes unenforceable (e.g., the Collection Statute Expiration Date passes). Importantly, Supplemental Security Income (SSI) payments are exempt from FPLP levy and are not subject to CP91. The 15% applies only to Social Security Title II benefits (retirement, survivors, disability).

What's the difference between CP90 and CP91?

Both CP90 and CP91 are final notices with CDP hearing rights, but they target different income streams. CP90 targets state tax refunds and certain federal payments through the Treasury Offset Program (TOP) — it intercepts lump-sum refunds. CP91 targets ongoing Social Security benefits through the Federal Payment Levy Program (FPLP) — it levies 15% of each monthly Social Security payment continuously until the debt is resolved. CP90 is a one-time offset; CP91 is a recurring monthly levy. Both provide 30-day CDP hearing rights and require Form 12153 to challenge. Receiving both CP90 and CP91 together means the IRS is targeting refund offsets AND monthly Social Security simultaneously.

Social Security card with IRS levy notice on desk

Final Notice — Social Security Levy & CDP Rights

IRS CP91: Social Security Levy Warning

Q: What is IRS Notice CP91?

IRS Notice CP91 is the final notice of intent to levy on your Social Security benefits under Internal Revenue Code § 6331(h). While the CP90 covers state tax refunds and federal payments through the Treasury Offset Program, the CP91 specifically targets your Social Security retirement, survivors, and disability insurance (SSDI) benefits. Under FPLP (Federal Payment Levy Program), the IRS can levy up to 15% of your monthly Social Security payment until the tax debt is paid. The CP91 provides 30-day Collection Due Process hearing rights — you must file Form 12153 within 30 calendar days to challenge the levy.

The CP91 is the final notice before the IRS begins taking 15% of your Social Security benefits every month. It comes with 30-day CDP hearing rights — and it means the Federal Payment Levy Program has your account flagged. Your monthly benefits are at immediate risk after the deadline.

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Get Free CP91 Help

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

What Is IRS Notice CP91?

IRS Notice CP91 — formally titled "Final Notice Before Levy on Social Security Benefits" — is sent under Internal Revenue Code § 6331(h) when the IRS intends to levy your Social Security benefits through the Federal Payment Levy Program (FPLP). Unlike a CP504 (wage/bank levy warning) or CP90 (state refund offset), the CP91 targets the one income stream that millions of seniors depend on: their monthly Social Security retirement, survivors, or disability (SSDI) payments.

The CP91 provides your 30-day Collection Due Process (CDP) hearing rights. This is the formal CDP trigger for Social Security levies. You must file Form 12153 within 30 calendar days from the date on the CP91 to request a hearing, which suspends the levy while the hearing is pending. If you miss the deadline, the IRS can begin levying 15% of your monthly Social Security payment automatically and continuously — with no further notice.

CP90 vs. CP91 — What's the Difference?

Aspect	CP90	CP91
What It Targets	State tax refunds & certain federal payments (TOP)	Social Security benefits (retirement, survivors, SSDI)
Levy Type	One-time offset — intercepts lump-sum refunds	Continuous monthly levy — 15% of each payment
Levy Amount	Up to full refund amount	15% of each monthly Social Security payment
CDP Hearing Rights?	Yes — 30-day CDP hearing deadline	Yes — 30-day CDP hearing deadline
SSI Protected?	N/A	Yes — SSI (Supplemental Security Income) is exempt from FPLP
Program	Treasury Offset Program (TOP)	Federal Payment Levy Program (FPLP)

Protect Your Social Security Before the Levy Hits

We file Form 12153 within 24 hours and stop the 15% monthly levy before it starts. Free emergency review. Same-day response for seniors facing CP91 levies.

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